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 -€11,662
down €11,662 (-2.6%), from €444,511 to €432,850
of which Land and buildings: -€9,752
- Other debts +€77,561
up €77,561 (+17.4%), from €446,290 to €523,851
- Profit (loss) carried forward -€60,109
down €60,109 (-179%), from -€33,622 to -€93,731
- Current portion of long-term debt -€26,082
down €26,082 (-100%), from €26,082 to €0
- Gross operating margin -€15,001
down €15,001 (-123%), from -€12,161 to -€27,162
- Financial charges -€2,526
down €2,526 (-21.9%), from €11,558 to €9,032
- Staff costs +€1,248
up €1,248 (+65.2%), from €1,912 to €3,160
- Other operating charges +€810
up €810 (+92.5%), from €876 to €1,686
- Taxes -€705
down €705 (-100%), from €705 to €0
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 | €711,933 | €702,116 | -€9,817 | -1.4% |
| Fixed assets | 21/28 | €695,449 | €687,387 | -€8,062 | -1.2% |
| Tangible fixed assets | 22/27 | €444,511 | €432,850 | -€11,662 | -2.6% |
| Land and buildings | 22 | €418,112 | €408,360 | -€9,752 | -2.3% |
| Plant, machinery and equipment | 23 | €22,019 | €21,778 | -€241 | -1.1% |
| Furniture and vehicles | 24 | €4,380 | €2,712 | -€1,668 | -38.1% |
| Financial fixed assets | 28 | €250,938 | €254,538 | +€3,600 | +1.4% |
| Current assets | 29/58 | €16,484 | €14,729 | -€1,756 | -10.7% |
| Amounts receivable after more than one year | 29 | €5,096 | €5,096 | = | 0.0% |
| Other amounts receivable | 291 | €5,096 | €5,096 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67 | €0 | -€67 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €67 | €0 | -€67 | -100% |
| Cash at bank and in hand | 54/58 | €11,321 | €9,633 | -€1,689 | -14.9% |
| Total equity and liabilities | 10/49 | €711,933 | €702,116 | -€9,817 | -1.4% |
| Equity | 10/15 | €86,475 | €26,365 | -€60,109 | -69.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €101,097 | €101,097 | = | 0.0% |
| Distributable reserves | 133 | €101,097 | €101,097 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,622 | -€93,731 | -€60,109 | -179% |
| Amounts payable | 17/49 | €625,459 | €675,751 | +€50,292 | +8.0% |
| Amounts payable after more than one year | 17 | €139,730 | €139,747 | +€16 | 0.0% |
| Financial debts | 170/4 | €139,730 | €139,747 | +€16 | 0.0% |
| Amounts payable within one year | 42/48 | €485,728 | €536,004 | +€50,276 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €26,082 | €0 | -€26,082 | -100% |
| Trade debts | 44 | €13,357 | €12,114 | -€1,242 | -9.3% |
| Suppliers | 440/4 | €13,357 | €12,114 | -€1,242 | -9.3% |
| Taxes, remuneration and social security | 45 | €0 | €39 | +€39 | |
| Taxes | 450/3 | €0 | €39 | +€39 | |
| Other amounts payable | 47/48 | €446,290 | €523,851 | +€77,561 | +17.4% |
| Remuneration, social security and pensions | 62 | €1,912 | €3,160 | +€1,248 | +65.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,409 | €19,069 | -€339 | -1.7% |
| Other operating charges | 640/8 | €876 | €1,686 | +€810 | +92.5% |
| Gross operating margin | 9900 | -€12,161 | -€27,162 | -€15,001 | -123% |
| Operating profit (loss) | 9901 | -€34,357 | -€51,077 | -€16,720 | -48.7% |
| Financial income | 75/76B | €29 | €0 | -€29 | -100% |
| Recurring financial income | 75 | €29 | €0 | -€29 | -100% |
| Financial charges | 65/66B | €11,558 | €9,032 | -€2,526 | -21.9% |
| Recurring financial charges | 65 | €11,558 | €9,032 | -€2,526 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | -€45,887 | -€60,109 | -€14,222 | -31.0% |
| Income taxes | 67/77 | €705 | €0 | -€705 | -100% |
| Profit (loss) for the period | 9904 | -€46,591 | -€60,109 | -€13,518 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,591 | -€60,109 | -€13,518 | -29.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.