LAROMA: 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.
LAROMA
Largest movements
- Tangible fixed assets -€13,333
down €13,333 (-7.2%), from €185,455 to €172,121
- Reserves -€6,274
down €6,274 (-6.7%), from €94,124 to €87,851
- Other debts -€3,718
down €3,718 (-8.1%), from €45,736 to €42,018
- Provisions -€3,230
down €3,230 (-6.7%), from €48,467 to €45,236
- Gross operating margin +€2,815
up €2,815 (+62.0%), from €4,542 to €7,357
- Other operating charges +€597
up €597 (+21.1%), from €2,833 to €3,430
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 | €185,468 | €172,131 | -€13,337 | -7.2% |
| Fixed assets | 21/28 | €185,455 | €172,121 | -€13,333 | -7.2% |
| Tangible fixed assets | 22/27 | €185,455 | €172,121 | -€13,333 | -7.2% |
| Leasing and similar rights | 25 | €185,455 | €172,121 | -€13,333 | -7.2% |
| Current assets | 29/58 | €13 | €9 | -€4 | -30.1% |
| Cash at bank and in hand | 54/58 | €13 | €9 | -€4 | -30.1% |
| Total equity and liabilities | 10/49 | €185,468 | €172,131 | -€13,337 | -7.2% |
| Equity | 10/15 | €91,265 | €84,876 | -€6,389 | -7.0% |
| Contributions | 10/11 | €99,000 | €99,000 | = | 0.0% |
| Capital | 10 | €99,000 | €99,000 | = | 0.0% |
| Issued capital | 100 | €99,000 | €99,000 | = | 0.0% |
| Reserves | 13 | €94,124 | €87,851 | -€6,274 | -6.7% |
| Tax-exempt reserves | 132 | €94,124 | €87,851 | -€6,274 | -6.7% |
| Profit (loss) carried forward | 14 | -€101,860 | -€101,975 | -€115 | -0.1% |
| Provisions and deferred taxes | 16 | €48,467 | €45,236 | -€3,230 | -6.7% |
| Deferred taxes | 168 | €48,467 | €45,236 | -€3,230 | -6.7% |
| Amounts payable | 17/49 | €45,736 | €42,018 | -€3,718 | -8.1% |
| Amounts payable within one year | 42/48 | €45,736 | €42,018 | -€3,718 | -8.1% |
| Other amounts payable | 47/48 | €45,736 | €42,018 | -€3,718 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,333 | €13,333 | = | 0.0% |
| Other operating charges | 640/8 | €2,833 | €3,430 | +€597 | +21.1% |
| Gross operating margin | 9900 | €4,542 | €7,357 | +€2,815 | +62.0% |
| Operating profit (loss) | 9901 | -€11,624 | -€9,407 | +€2,218 | +19.1% |
| Financial charges | 65/66B | €222 | €212 | -€10 | -4.4% |
| Recurring financial charges | 65 | €222 | €212 | -€10 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,846 | -€9,619 | +€2,227 | +18.8% |
| Transfer from deferred taxes | 780 | €3,230 | €3,230 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€8,616 | -€6,389 | +€2,227 | +25.9% |
| Transfer from tax-exempt reserves | 789 | €6,274 | €6,274 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,342 | -€115 | +€2,227 | +95.1% |
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 18 October 2026 via checked.be.