LARJ LOISIRS: what changed
What changed
LARJ LOISIRS
NACE 93.293, Sports, amusement and recreation activities
filed annual accounts (NBB)
Net result for the year
-€70,342
2024 · -€19,235-€51,107
Equity
-€112,247
2024 · -€41,905-€70,342
Cash
€17,824
2024 · €49,433-€31,609
Balance sheet total
€290,039
2024 · €382,737-€92,698
Largest movements
Assets
- Tangible fixed assets -€56,700
down €56,700 (-17.8%), from €319,317 to €262,616
of which Other tangible fixed assets: -€60,948
- Cash -€31,609
down €31,609 (-63.9%), from €49,433 to €17,824
mainly Net result for the year (-€70,342) and Debts after one year (-€24,636)
Equity and liabilities
- Profit (loss) carried forward -€70,342
down €70,342 (-136%), from -€51,905 to -€122,247
- Debts after one year -€24,636
down €24,636 (-21.9%), from €112,653 to €88,017
- Trade debts +€5,828
new in 2025: €5,828
Income statement
- Staff costs +€37,268
up €37,268 (+89.7%), from €41,565 to €78,834
- Gross operating margin -€11,406
down €11,406 (-10.5%), from €108,772 to €97,367
- Depreciation +€3,545
up €3,545 (+5.1%), from €69,470 to €73,016
- Financial charges -€1,225
down €1,225 (-7.8%), from €15,621 to €14,395
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€19,235
Gross operating margin
-€11,406
Staff costs
-€37,268
Depreciation
-€3,545
Other operating charges
-€680
Other operating items
+€219
Financial income
-€0
Financial charges
+€1,225
Taxes
+€348
Result 2025
-€70,342
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€8,277
Investment
-€16,315
Financing
-€23,570
Cash 2024
€49,433
From operations (derived)
+€8,277
Net result for the year
-€70,342
Depreciation
+€73,016
Stocks and contracts
+€2,623
Receivables within one year
+€1,410
Deferred charges and accrued income
+€356
Trade debts
+€5,828
Tax, wage and social debts
-€2,348
Other debts
-€2,265
Investment (derived)
-€16,315
Investment in fixed assets (net)
-€16,315
Financing
-€23,570
Debts after one year
-€24,636
Current portion of long-term debt
+€1,066
Cash 2025
€17,824
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €382,737 | €290,039 | -€92,698 | -24.2% |
| Fixed assets | 21/28 | €319,728 | €263,028 | -€56,700 | -17.7% |
| Tangible fixed assets | 22/27 | €319,317 | €262,616 | -€56,700 | -17.8% |
| Plant, machinery and equipment | 23 | €29,413 | €27,960 | -€1,453 | -4.9% |
| Furniture and vehicles | 24 | €618 | €6,319 | +€5,701 | +923% |
| Other tangible fixed assets | 26 | €289,286 | €228,338 | -€60,948 | -21.1% |
| Financial fixed assets | 28 | €411 | €411 | = | 0.0% |
| Current assets | 29/58 | €63,009 | €27,011 | -€35,998 | -57.1% |
| Stocks and contracts in progress | 3 | €8,459 | €5,836 | -€2,623 | -31.0% |
| Stocks | 30/36 | €8,459 | €5,836 | -€2,623 | -31.0% |
| Amounts receivable within one year | 40/41 | €4,657 | €3,247 | -€1,410 | -30.3% |
| Trade receivables | 40 | €4,062 | €2,681 | -€1,381 | -34.0% |
| Other amounts receivable | 41 | €595 | €566 | -€29 | -4.9% |
| Cash at bank and in hand | 54/58 | €49,433 | €17,824 | -€31,609 | -63.9% |
| Deferred charges and accrued income | 490/1 | €460 | €104 | -€356 | -77.3% |
| Total equity and liabilities | 10/49 | €382,737 | €290,039 | -€92,698 | -24.2% |
| Equity | 10/15 | -€41,905 | -€112,247 | -€70,342 | -168% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,905 | -€122,247 | -€70,342 | -136% |
| Amounts payable | 17/49 | €424,642 | €402,286 | -€22,356 | -5.3% |
| Amounts payable after more than one year | 17 | €112,653 | €88,017 | -€24,636 | -21.9% |
| Financial debts | 170/4 | €112,653 | €88,017 | -€24,636 | -21.9% |
| Amounts payable within one year | 42/48 | €311,989 | €314,269 | +€2,280 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €23,570 | €24,636 | +€1,066 | +4.5% |
| Trade debts | 44 | - | €5,828 | +€5,828 | |
| Suppliers | 440/4 | - | €5,828 | +€5,828 | |
| Taxes, remuneration and social security | 45 | €10,589 | €8,240 | -€2,348 | -22.2% |
| Taxes | 450/3 | €4,409 | €1,528 | -€2,881 | -65.3% |
| Remuneration and social security | 454/9 | €6,180 | €6,712 | +€532 | +8.6% |
| Other amounts payable | 47/48 | €277,830 | €275,565 | -€2,265 | -0.8% |
| Remuneration, social security and pensions | 62 | €41,565 | €78,834 | +€37,268 | +89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,470 | €73,016 | +€3,545 | +5.1% |
| Other operating charges | 640/8 | €772 | €1,452 | +€680 | +88.1% |
| Non-recurring operating charges | 66A | €219 | - | -€219 | |
| Gross operating margin | 9900 | €108,772 | €97,367 | -€11,406 | -10.5% |
| Operating profit (loss) | 9901 | -€3,255 | -€55,934 | -€52,680 | -1,619% |
| Financial income | 75/76B | €1 | €0 | -€0 | -65.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -65.0% |
| Financial charges | 65/66B | €15,621 | €14,395 | -€1,225 | -7.8% |
| Recurring financial charges | 65 | €15,621 | €14,395 | -€1,225 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,875 | -€70,330 | -€51,455 | -273% |
| Income taxes | 67/77 | €360 | €12 | -€348 | -96.5% |
| Profit (loss) for the period | 9904 | -€19,235 | -€70,342 | -€51,107 | -266% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,235 | -€70,342 | -€51,107 | -266% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.