LARO MODE: what changed
Two fiscal 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.
LARO MODE
Largest movements
- Financial fixed assets -€1,840
no longer reported in 2024 (was €1,840)
- Tangible fixed assets -€623
no longer reported in 2024 (was €623)
- Profit (loss) carried forward -€2,995
down €2,995 (-14.5%), from -€20,713 to -€23,709
- Other debts +€437
up €437 (+10.8%), from €4,053 to €4,490
- Trade debts +€104
up €104 (+128.4%), from €81 to €185
- Depreciation -€2,490
down €2,490 (-80.0%), from €3,113 to €623
- Gross operating margin +€984
up €984 (+37.5%), from -€2,621 to -€1,637
- Other operating charges +€680
new in 2024: €680
- Financial charges -€135
down €135 (-70.7%), from €191 to €56
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,941 | €486 | -€2,455 | -83.5% |
| Fixed assets | 21/28 | €2,463 | - | -€2,463 | |
| Tangible fixed assets | 22/27 | €623 | - | -€623 | |
| Furniture and vehicles | 24 | €623 | - | -€623 | |
| Financial fixed assets | 28 | €1,840 | - | -€1,840 | |
| Current assets | 29/58 | €478 | €486 | +€8 | +1.7% |
| Amounts receivable within one year | 40/41 | €471 | €478 | +€6 | +1.4% |
| Trade receivables | 40 | €16 | €16 | = | 0.0% |
| Other amounts receivable | 41 | €455 | €461 | +€6 | +1.4% |
| Cash at bank and in hand | 54/58 | €7 | €8 | +€1 | +22.1% |
| Total equity and liabilities | 10/49 | €2,941 | €486 | -€2,455 | -83.5% |
| Equity | 10/15 | -€2,113 | -€5,109 | -€2,995 | -141.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,713 | -€23,709 | -€2,995 | -14.5% |
| Amounts payable | 17/49 | €5,054 | €5,595 | +€541 | +10.7% |
| Amounts payable within one year | 42/48 | €5,054 | €5,595 | +€541 | +10.7% |
| Trade debts | 44 | €81 | €185 | +€104 | +128.4% |
| Suppliers | 440/4 | €81 | €185 | +€104 | +128.4% |
| Taxes, remuneration and social security | 45 | €920 | €920 | = | 0.0% |
| Taxes | 450/3 | €920 | €920 | = | 0.0% |
| Other amounts payable | 47/48 | €4,053 | €4,490 | +€437 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,113 | €623 | -€2,490 | -80.0% |
| Other operating charges | 640/8 | - | €680 | +€680 | |
| Gross operating margin | 9900 | -€2,621 | -€1,637 | +€984 | +37.5% |
| Operating profit (loss) | 9901 | -€5,734 | -€2,939 | +€2,794 | +48.7% |
| Financial charges | 65/66B | €191 | €56 | -€135 | -70.7% |
| Recurring financial charges | 65 | €191 | €56 | -€135 | -70.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,924 | -€2,995 | +€2,929 | +49.4% |
| Profit (loss) for the period | 9904 | -€5,924 | -€2,995 | +€2,929 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,924 | -€2,995 | +€2,929 | +49.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.