Laroy E.: 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.
Laroy E.
Largest movements
- Receivables within one year +€67,781
new in 2025: €67,781
- Cash +€26,585
up €26,585 (+66164.3%), from €40 to €26,625
mainly Tax, wage and social debts (+€83,029) and Trade debts (+€36,557)
- Stocks and contracts +€10,000
new in 2025: €10,000
- Tangible fixed assets +€4,199
new in 2025: €4,199
- Financial fixed assets +€1,345
new in 2025: €1,345
- Tax, wage and social debts +€83,029
new in 2025: €83,029
of which Remuneration and social security: +€57,248
- Trade debts +€36,557
up €36,557, from €0 to €36,557
- Other debts -€22,090
down €22,090 (-88.3%), from €25,029 to €2,939
- Profit (loss) carried forward +€13,506
up €13,506 (+31.0%), from -€43,581 to -€30,074
- Gross operating margin +€476,401
up €476,401, from -€2,148 to €474,253
- Staff costs +€453,463
new in 2025: €453,463
- Financial charges +€5,111
up €5,111 (+60624.7%), from €8 to €5,119
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.
Cash bridge derived
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 | €40 | €111,043 | +€111,002 | +276262.7% |
| Fixed assets | 21/28 | - | €5,544 | +€5,544 | |
| Tangible fixed assets | 22/27 | - | €4,199 | +€4,199 | |
| Furniture and vehicles | 24 | - | €4,199 | +€4,199 | |
| Financial fixed assets | 28 | - | €1,345 | +€1,345 | |
| Current assets | 29/58 | €40 | €105,499 | +€105,459 | +262465.9% |
| Stocks and contracts in progress | 3 | - | €10,000 | +€10,000 | |
| Stocks | 30/36 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | - | €67,781 | +€67,781 | |
| Other amounts receivable | 41 | - | €67,781 | +€67,781 | |
| Cash at bank and in hand | 54/58 | €40 | €26,625 | +€26,585 | +66164.3% |
| Deferred charges and accrued income | 490/1 | - | €1,094 | +€1,094 | |
| Total equity and liabilities | 10/49 | €40 | €111,043 | +€111,002 | +276262.7% |
| Equity | 10/15 | -€24,989 | -€11,482 | +€13,506 | +54.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,581 | -€30,074 | +€13,506 | +31.0% |
| Amounts payable | 17/49 | €25,029 | €122,525 | +€97,496 | +389.5% |
| Amounts payable within one year | 42/48 | €25,029 | €122,525 | +€97,496 | +389.5% |
| Trade debts | 44 | €0 | €36,557 | +€36,557 | |
| Suppliers | 440/4 | €0 | €36,557 | +€36,557 | |
| Taxes, remuneration and social security | 45 | - | €83,029 | +€83,029 | |
| Taxes | 450/3 | - | €25,781 | +€25,781 | |
| Remuneration and social security | 454/9 | - | €57,248 | +€57,248 | |
| Other amounts payable | 47/48 | €25,029 | €2,939 | -€22,090 | -88.3% |
| Non-recurring operating income | 76A | - | €20,679 | +€20,679 | |
| Remuneration, social security and pensions | 62 | - | €453,463 | +€453,463 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,301 | +€1,301 | |
| Other operating charges | 640/8 | - | €899 | +€899 | |
| Gross operating margin | 9900 | -€2,148 | €474,253 | +€476,401 | |
| Operating profit (loss) | 9901 | -€2,148 | €18,590 | +€20,738 | |
| Financial income | 75/76B | - | €36 | +€36 | |
| Recurring financial income | 75 | - | €36 | +€36 | |
| Financial charges | 65/66B | €8 | €5,119 | +€5,111 | +60624.7% |
| Recurring financial charges | 65 | €8 | €5,119 | +€5,111 | +60624.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,157 | €13,506 | +€15,663 | |
| Profit (loss) for the period | 9904 | -€2,157 | €13,506 | +€15,663 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,157 | €13,506 | +€15,663 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.