LAROBERI: 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.
LAROBERI
Largest movements
- Cash +€5,540
up €5,540 (+660%), from €839 to €6,379
mainly Depreciation (+€5,599) and Stocks and contracts (+€5,350)
- Stocks and contracts -€5,350
down €5,350 (-12.6%), from €42,601 to €37,251
- Tangible fixed assets -€3,281
down €3,281 (-26.7%), from €12,308 to €9,027
- Receivables within one year +€2,139
up €2,139 (+74.4%), from €2,873 to €5,012
of which Trade receivables: +€1,850
- Intangible fixed assets -€1,750
down €1,750 (-25.0%), from €7,000 to €5,250
- Other debts -€4,170
down €4,170 (-26.0%), from €16,062 to €11,892
- Profit (loss) carried forward +€3,343
up €3,343 (+23.5%), from €14,234 to €17,577
- Short-term financial debts -€2,087
no longer reported in 2025 (was €2,087)
- Tax, wage and social debts +€1,097
up €1,097 (+63.7%), from €1,722 to €2,819
of which Taxes: +€1,184
- Trade debts -€873
down €873 (-18.7%), from €4,658 to €3,786
- Gross operating margin -€5,407
down €5,407 (-39.1%), from €13,823 to €8,416
- Financial income +€2,517
up €2,517 (+932,367%), from €0 to €2,518
of which Non-recurring financial income: +€2,517
- Staff costs -€1,444
down €1,444 (-81.7%), from €1,767 to €323
- Financial charges -€210
down €210 (-28.1%), from €749 to €538
- Depreciation -€140
down €140 (-2.4%), from €5,739 to €5,599
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 | €66,263 | €63,574 | -€2,690 | -4.1% |
| Fixed assets | 21/28 | €19,308 | €14,277 | -€5,031 | -26.1% |
| Intangible fixed assets | 21 | €7,000 | €5,250 | -€1,750 | -25.0% |
| Tangible fixed assets | 22/27 | €12,308 | €9,027 | -€3,281 | -26.7% |
| Plant, machinery and equipment | 23 | €12,308 | €9,027 | -€3,281 | -26.7% |
| Current assets | 29/58 | €46,955 | €49,296 | +€2,341 | +5.0% |
| Stocks and contracts in progress | 3 | €42,601 | €37,251 | -€5,350 | -12.6% |
| Stocks | 30/36 | €42,601 | €37,251 | -€5,350 | -12.6% |
| Amounts receivable within one year | 40/41 | €2,873 | €5,012 | +€2,139 | +74.4% |
| Trade receivables | 40 | €2,847 | €4,697 | +€1,850 | +65.0% |
| Other amounts receivable | 41 | €27 | €315 | +€289 | +1,087% |
| Cash at bank and in hand | 54/58 | €839 | €6,379 | +€5,540 | +660% |
| Deferred charges and accrued income | 490/1 | €642 | €654 | +€12 | +1.9% |
| Total equity and liabilities | 10/49 | €66,263 | €63,574 | -€2,690 | -4.1% |
| Equity | 10/15 | €41,734 | €45,077 | +€3,343 | +8.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,234 | €17,577 | +€3,343 | +23.5% |
| Amounts payable | 17/49 | €24,529 | €18,497 | -€6,032 | -24.6% |
| Amounts payable within one year | 42/48 | €24,529 | €18,497 | -€6,032 | -24.6% |
| Financial debts | 43 | €2,087 | - | -€2,087 | |
| Credit institutions | 430/8 | €2,087 | - | -€2,087 | |
| Trade debts | 44 | €4,658 | €3,786 | -€873 | -18.7% |
| Suppliers | 440/4 | €4,658 | €3,786 | -€873 | -18.7% |
| Taxes, remuneration and social security | 45 | €1,722 | €2,819 | +€1,097 | +63.7% |
| Taxes | 450/3 | €1,635 | €2,819 | +€1,184 | +72.4% |
| Remuneration and social security | 454/9 | €87 | - | -€87 | |
| Other amounts payable | 47/48 | €16,062 | €11,892 | -€4,170 | -26.0% |
| Remuneration, social security and pensions | 62 | €1,767 | €323 | -€1,444 | -81.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,739 | €5,599 | -€140 | -2.4% |
| Other operating charges | 640/8 | €584 | €452 | -€132 | -22.6% |
| Gross operating margin | 9900 | €13,823 | €8,416 | -€5,407 | -39.1% |
| Operating profit (loss) | 9901 | €5,733 | €2,043 | -€3,691 | -64.4% |
| Financial income | 75/76B | €0 | €2,518 | +€2,517 | +932,367% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +248% |
| Non-recurring financial income | 76B | - | €2,517 | +€2,517 | |
| Financial charges | 65/66B | €749 | €538 | -€210 | -28.1% |
| Recurring financial charges | 65 | €749 | €538 | -€210 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €4,985 | €4,022 | -€963 | -19.3% |
| Income taxes | 67/77 | €651 | €679 | +€29 | +4.4% |
| Profit (loss) for the period | 9904 | €4,334 | €3,343 | -€991 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,334 | €3,343 | -€991 | -22.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.