Larniya: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Larniya
Largest movements
- Receivables within one year +€46,918
up €46,918 (+41.2%), from €113,839 to €160,757
of which Other amounts receivable: +€54,567
- Cash +€9,855
up €9,855 (+10,921%), from €90 to €9,945
mainly Net result for the year (+€81,765) and Tax, wage and social debts (+€27,107)
- Reserves +€81,765
up €81,765 (+30.0%), from €272,356 to €354,121
- Debts after one year -€31,683
down €31,683 (-56.5%), from €56,115 to €24,432
- Tax, wage and social debts +€27,107
up €27,107 (+265%), from €10,244 to €37,351
- Short-term financial debts -€14,686
down €14,686 (-88.9%), from €16,514 to €1,828
- Trade debts -€8,622
no longer reported in 2025 (was €8,622)
- Gross operating margin -€14,175
down €14,175 (-10.9%), from €129,460 to €115,284
- Taxes +€4,772
up €4,772 (+18.1%), from €26,298 to €31,069
- Financial income +€4,145
up €4,145 (+125%), from €3,313 to €7,457
- Depreciation +€1,329
up €1,329 (+1,811%), from €73 to €1,403
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €480,604 | €537,446 | +€56,842 | +11.8% |
| Fixed assets | 21/28 | €365,326 | €365,324 | -€3 | 0.0% |
| Tangible fixed assets | 22/27 | €6,641 | €6,638 | -€3 | 0.0% |
| Furniture and vehicles | 24 | €6,641 | €6,638 | -€3 | 0.0% |
| Financial fixed assets | 28 | €358,686 | €358,686 | = | 0.0% |
| Current assets | 29/58 | €115,277 | €172,122 | +€56,845 | +49.3% |
| Amounts receivable within one year | 40/41 | €113,839 | €160,757 | +€46,918 | +41.2% |
| Trade receivables | 40 | €16,724 | €9,075 | -€7,649 | -45.7% |
| Other amounts receivable | 41 | €97,114 | €151,682 | +€54,567 | +56.2% |
| Cash at bank and in hand | 54/58 | €90 | €9,945 | +€9,855 | +10,921% |
| Deferred charges and accrued income | 490/1 | €1,348 | €1,420 | +€72 | +5.3% |
| Total equity and liabilities | 10/49 | €480,604 | €537,446 | +€56,842 | +11.8% |
| Equity | 10/15 | €297,356 | €379,121 | +€81,765 | +27.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €272,356 | €354,121 | +€81,765 | +30.0% |
| Distributable reserves | 133 | €272,356 | €354,121 | +€81,765 | +30.0% |
| Amounts payable | 17/49 | €183,247 | €158,325 | -€24,922 | -13.6% |
| Amounts payable after more than one year | 17 | €56,115 | €24,432 | -€31,683 | -56.5% |
| Financial debts | 170/4 | €56,115 | €24,432 | -€31,683 | -56.5% |
| Amounts payable within one year | 42/48 | €124,043 | €130,953 | +€6,910 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €31,777 | €31,683 | -€94 | -0.3% |
| Financial debts | 43 | €16,514 | €1,828 | -€14,686 | -88.9% |
| Credit institutions | 430/8 | €16,514 | €1,828 | -€14,686 | -88.9% |
| Trade debts | 44 | €8,622 | - | -€8,622 | |
| Suppliers | 440/4 | €8,622 | - | -€8,622 | |
| Taxes, remuneration and social security | 45 | €10,244 | €37,351 | +€27,107 | +265% |
| Taxes | 450/3 | €10,244 | €37,351 | +€27,107 | +265% |
| Other amounts payable | 47/48 | €56,887 | €60,092 | +€3,205 | +5.6% |
| Accrued charges and deferred income | 492/3 | €3,089 | €2,939 | -€150 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73 | €1,403 | +€1,329 | +1,811% |
| Other operating charges | 640/8 | €1,846 | €1,356 | -€489 | -26.5% |
| Gross operating margin | 9900 | €129,460 | €115,284 | -€14,175 | -10.9% |
| Operating profit (loss) | 9901 | €127,541 | €112,525 | -€15,015 | -11.8% |
| Financial income | 75/76B | €3,313 | €7,457 | +€4,145 | +125% |
| Recurring financial income | 75 | €3,313 | €7,457 | +€4,145 | +125% |
| Financial charges | 65/66B | €7,534 | €7,149 | -€385 | -5.1% |
| Recurring financial charges | 65 | €7,534 | €7,149 | -€385 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €123,320 | €112,834 | -€10,486 | -8.5% |
| Income taxes | 67/77 | €26,298 | €31,069 | +€4,772 | +18.1% |
| Profit (loss) for the period | 9904 | €97,022 | €81,765 | -€15,257 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €97,022 | €81,765 | -€15,257 | -15.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.