LARUSTECH ADVISORY: 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.
LARUSTECH ADVISORY
Largest movements
- Receivables within one year +€4,098
up €4,098 (+2152.6%), from €190 to €4,289
of which Trade receivables: +€4,289
- Profit (loss) carried forward +€2,419
up €2,419, from -€82 to €2,337
- Trade debts +€1,320
new in 2023: €1,320
- Tax, wage and social debts +€360
new in 2023: €360
- Gross operating margin +€2,547
new in 2023: €2,547
- Purchases and services +€2,547
new in 2023: €2,547
- Financial charges +€46
up €46 (+56.8%), from €82 to €128
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,918 | €7,017 | +€4,099 | +140.5% |
| Formation expenses | 20 | €907 | €907 | = | 0.0% |
| Current assets | 29/58 | €2,012 | €6,110 | +€4,099 | +203.8% |
| Amounts receivable within one year | 40/41 | €190 | €4,289 | +€4,098 | +2152.6% |
| Trade receivables | 40 | - | €4,289 | +€4,289 | |
| Other amounts receivable | 41 | €190 | - | -€190 | |
| Cash at bank and in hand | 54/58 | €1,821 | €1,822 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €2,918 | €7,017 | +€4,099 | +140.5% |
| Equity | 10/15 | €2,918 | €5,337 | +€2,419 | +82.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82 | €2,337 | +€2,419 | |
| Amounts payable | 17/49 | - | €1,680 | +€1,680 | |
| Amounts payable within one year | 42/48 | - | €1,680 | +€1,680 | |
| Trade debts | 44 | - | €1,320 | +€1,320 | |
| Suppliers | 440/4 | - | €1,320 | +€1,320 | |
| Taxes, remuneration and social security | 45 | - | €360 | +€360 | |
| Taxes | 450/3 | - | €360 | +€360 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,547 | +€2,547 | |
| Gross operating margin | 9900 | - | €2,547 | +€2,547 | |
| Operating profit (loss) | 9901 | - | €2,547 | +€2,547 | |
| Financial charges | 65/66B | €82 | €128 | +€46 | +56.8% |
| Recurring financial charges | 65 | €82 | €128 | +€46 | +56.8% |
| Profit (loss) for the period before taxes | 9903 | -€82 | €2,419 | +€2,501 | |
| Profit (loss) for the period | 9904 | -€82 | €2,419 | +€2,501 | |
| Profit (loss) for the period to be appropriated | 9905 | -€82 | €2,419 | +€2,501 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.