LARRYSAN: 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.
LARRYSAN
Largest movements
- Receivables within one year -€48,295
down €48,295 (-58.6%), from €82,439 to €34,145
of which Trade receivables: -€39,821
- Receivables after one year +€11,000
up €11,000 (+21.8%), from €50,500 to €61,500
- Cash +€4,467
up €4,467 (+10,824%), from €41 to €4,508
mainly Receivables within one year (+€48,295) and Net result for the year (+€8,831)
- Deferred charges and accrued income -€1,525
down €1,525 (-30.1%), from €5,073 to €3,548
- Debts after one year -€33,264
down €33,264 (-24.6%), from €135,229 to €101,965
- Current portion of long-term debt -€11,147
down €11,147 (-74.7%), from €14,913 to €3,766
- Profit (loss) carried forward +€8,831
up €8,831 (+15.1%), from -€58,658 to -€49,827
- Tax, wage and social debts +€4,801
up €4,801 (+46.4%), from €10,355 to €15,156
of which Taxes: +€9,501
- Trade debts -€4,258
down €4,258 (-24.7%), from €17,222 to €12,964
- Gross operating margin +€11,034
up €11,034 (+257%), from €4,295 to €15,329
- Other operating charges -€8,915
down €8,915 (-78.5%), from €11,352 to €2,437
- Taxes +€4,072
up €4,072 (+1,297%), from €314 to €4,386
- Financial charges -€244
down €244 (-29.8%), from €819 to €575
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 | €140,204 | €105,501 | -€34,703 | -24.8% |
| Fixed assets | 21/28 | €2,150 | €1,800 | -€350 | -16.3% |
| Tangible fixed assets | 22/27 | €2,150 | €1,800 | -€350 | -16.3% |
| Other tangible fixed assets | 26 | €2,150 | €1,800 | -€350 | -16.3% |
| Current assets | 29/58 | €138,054 | €103,701 | -€34,353 | -24.9% |
| Amounts receivable after more than one year | 29 | €50,500 | €61,500 | +€11,000 | +21.8% |
| Other amounts receivable | 291 | €50,500 | €61,500 | +€11,000 | +21.8% |
| Amounts receivable within one year | 40/41 | €82,439 | €34,145 | -€48,295 | -58.6% |
| Trade receivables | 40 | €73,966 | €34,145 | -€39,821 | -53.8% |
| Other amounts receivable | 41 | €8,474 | €0 | -€8,474 | -100% |
| Cash at bank and in hand | 54/58 | €41 | €4,508 | +€4,467 | +10,824% |
| Deferred charges and accrued income | 490/1 | €5,073 | €3,548 | -€1,525 | -30.1% |
| Total equity and liabilities | 10/49 | €140,204 | €105,501 | -€34,703 | -24.8% |
| Equity | 10/15 | -€37,515 | -€28,683 | +€8,831 | +23.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,943 | €14,943 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €14,943 | €14,943 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,658 | -€49,827 | +€8,831 | +15.1% |
| Amounts payable | 17/49 | €177,718 | €134,184 | -€43,534 | -24.5% |
| Amounts payable after more than one year | 17 | €135,229 | €101,965 | -€33,264 | -24.6% |
| Financial debts | 170/4 | €135,229 | €101,965 | -€33,264 | -24.6% |
| Amounts payable within one year | 42/48 | €42,489 | €32,220 | -€10,270 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €14,913 | €3,766 | -€11,147 | -74.7% |
| Financial debts | 43 | - | €334 | +€334 | |
| Credit institutions | 430/8 | - | €334 | +€334 | |
| Trade debts | 44 | €17,222 | €12,964 | -€4,258 | -24.7% |
| Suppliers | 440/4 | €17,222 | €12,964 | -€4,258 | -24.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €10,355 | €15,156 | +€4,801 | +46.4% |
| Taxes | 450/3 | €5,655 | €15,156 | +€9,501 | +168% |
| Remuneration and social security | 454/9 | €4,700 | €0 | -€4,700 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €243 | €350 | +€107 | +43.8% |
| Other operating charges | 640/8 | €11,352 | €2,437 | -€8,915 | -78.5% |
| Gross operating margin | 9900 | €4,295 | €15,329 | +€11,034 | +257% |
| Operating profit (loss) | 9901 | -€7,300 | €12,542 | +€19,842 | |
| Financial income | 75/76B | €1,252 | €1,250 | -€2 | -0.2% |
| Recurring financial income | 75 | €1,252 | €1,250 | -€2 | -0.2% |
| Financial charges | 65/66B | €819 | €575 | -€244 | -29.8% |
| Recurring financial charges | 65 | €819 | €575 | -€244 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,867 | €13,217 | +€20,084 | |
| Income taxes | 67/77 | €314 | €4,386 | +€4,072 | +1,297% |
| Profit (loss) for the period | 9904 | -€7,181 | €8,831 | +€16,012 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,181 | €8,831 | +€16,012 |
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 14 October 2026 via checked.be.