LARTIMMO: 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.
LARTIMMO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€45,275
up €45,275 (+8.6%), from €525,539 to €570,814
- Profit (loss) carried forward -€27,980
down €27,980 (-5.3%), from -€526,188 to -€554,167
- Debts after one year -€17,974
down €17,974 (-12.3%), from €146,071 to €128,096
of which Financial debts: -€19,474
- Other operating charges +€4,639
up €4,639 (+217.4%), from €2,134 to €6,773
- Depreciation +€2,454
up €2,454 (+23.0%), from €10,681 to €13,135
- Gross operating margin +€2,105
up €2,105 (+48.8%), from -€4,312 to -€2,206
- Financial charges -€872
down €872 (-13.3%), from €6,563 to €5,691
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €200,805 | €199,006 | -€1,799 | -0.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €199,835 | €198,400 | -€1,435 | -0.7% |
| Tangible fixed assets | 22/27 | €199,588 | €198,153 | -€1,435 | -0.7% |
| Land and buildings | 22 | €198,338 | €188,572 | -€9,765 | -4.9% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €8,580 | +€8,580 | |
| Other tangible fixed assets | 26 | €1,250 | €1,000 | -€250 | -20.0% |
| Financial fixed assets | 28 | €247 | €247 | = | 0.0% |
| Current assets | 29/58 | €971 | €607 | -€364 | -37.5% |
| Cash at bank and in hand | 54/58 | €887 | €607 | -€281 | -31.6% |
| Deferred charges and accrued income | 490/1 | €83 | - | -€83 | |
| Total equity and liabilities | 10/49 | €200,805 | €199,006 | -€1,799 | -0.9% |
| Equity | 10/15 | -€503,430 | -€531,409 | -€27,980 | -5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,158 | €4,158 | = | 0.0% |
| Distributable reserves | 133 | €4,158 | €4,158 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€526,188 | -€554,167 | -€27,980 | -5.3% |
| Amounts payable | 17/49 | €704,235 | €730,416 | +€26,181 | +3.7% |
| Amounts payable after more than one year | 17 | €146,071 | €128,096 | -€17,974 | -12.3% |
| Financial debts | 170/4 | €146,071 | €126,596 | -€19,474 | -13.3% |
| Other amounts payable | 178/9 | - | €1,500 | +€1,500 | |
| Amounts payable within one year | 42/48 | €557,345 | €602,319 | +€44,974 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €18,788 | €19,474 | +€686 | +3.7% |
| Trade debts | 44 | €12,703 | €11,692 | -€1,011 | -8.0% |
| Suppliers | 440/4 | €12,703 | €11,692 | -€1,011 | -8.0% |
| Taxes, remuneration and social security | 45 | €314 | €339 | +€25 | +7.9% |
| Taxes | 450/3 | €314 | €339 | +€25 | +7.9% |
| Other amounts payable | 47/48 | €525,539 | €570,814 | +€45,275 | +8.6% |
| Accrued charges and deferred income | 492/3 | €820 | - | -€820 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,681 | €13,135 | +€2,454 | +23.0% |
| Other operating charges | 640/8 | €2,134 | €6,773 | +€4,639 | +217.4% |
| Gross operating margin | 9900 | -€4,312 | -€2,206 | +€2,105 | +48.8% |
| Operating profit (loss) | 9901 | -€17,126 | -€22,114 | -€4,988 | -29.1% |
| Financial charges | 65/66B | €6,563 | €5,691 | -€872 | -13.3% |
| Recurring financial charges | 65 | €6,563 | €5,691 | -€872 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,689 | -€27,805 | -€4,116 | -17.4% |
| Income taxes | 67/77 | €164 | €174 | +€10 | +6.1% |
| Profit (loss) for the period | 9904 | -€23,854 | -€27,980 | -€4,126 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,854 | -€27,980 | -€4,126 | -17.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.