LART'CO: 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.
LART'CO
Largest movements
- Cash +€8,018
up €8,018 (+6,303%), from €127 to €8,145
mainly Net result for the year (+€11,553) and Other debts (+€1,100)
- Receivables within one year +€6,066
up €6,066 (+222%), from €2,738 to €8,804
of which Trade receivables: +€6,000
- Intangible fixed assets -€1,050
down €1,050 (-11.7%), from €8,955 to €7,905
- Profit (loss) carried forward +€11,553
up €11,553 (+67.7%), from -€17,076 to -€5,524
- Other debts +€1,100
up €1,100 (+31.2%), from €3,527 to €4,627
- Trade debts +€381
up €381 (+110%), from €347 to €728
- Gross operating margin +€8,634
up €8,634 (+162%), from €5,328 to €13,962
- Other operating charges +€1,329
new in 2025: €1,329
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 | €11,821 | €24,854 | +€13,034 | +110% |
| Fixed assets | 21/28 | €8,955 | €7,905 | -€1,050 | -11.7% |
| Intangible fixed assets | 21 | €8,955 | €7,905 | -€1,050 | -11.7% |
| Current assets | 29/58 | €2,866 | €16,949 | +€14,084 | +491% |
| Amounts receivable within one year | 40/41 | €2,738 | €8,804 | +€6,066 | +222% |
| Trade receivables | 40 | €2,738 | €8,738 | +€6,000 | +219% |
| Other amounts receivable | 41 | - | €66 | +€66 | |
| Cash at bank and in hand | 54/58 | €127 | €8,145 | +€8,018 | +6,303% |
| Total equity and liabilities | 10/49 | €11,821 | €24,854 | +€13,034 | +110% |
| Equity | 10/15 | €7,447 | €18,999 | +€11,553 | +155% |
| Contributions | 10/11 | €16,121 | €16,121 | = | 0.0% |
| Reserves | 13 | €8,402 | €8,402 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,542 | €6,542 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,076 | -€5,524 | +€11,553 | +67.7% |
| Amounts payable | 17/49 | €4,374 | €5,855 | +€1,481 | +33.9% |
| Amounts payable within one year | 42/48 | €3,874 | €5,355 | +€1,481 | +38.2% |
| Trade debts | 44 | €347 | €728 | +€381 | +110% |
| Suppliers | 440/4 | €347 | €728 | +€381 | +110% |
| Other amounts payable | 47/48 | €3,527 | €4,627 | +€1,100 | +31.2% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,050 | €1,050 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,329 | +€1,329 | |
| Gross operating margin | 9900 | €5,328 | €13,962 | +€8,634 | +162% |
| Operating profit (loss) | 9901 | €4,278 | €11,583 | +€7,305 | +171% |
| Financial charges | 65/66B | €33 | €30 | -€3 | -7.7% |
| Recurring financial charges | 65 | €33 | €30 | -€3 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €4,245 | €11,553 | +€7,307 | +172% |
| Profit (loss) for the period | 9904 | €4,245 | €11,553 | +€7,307 | +172% |
| Profit (loss) for the period to be appropriated | 9905 | €4,245 | €11,553 | +€7,307 | +172% |
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 26 October 2026 via checked.be.