LARUVE: 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.
LARUVE
Largest movements
- Cash -€35,889
down €35,889 (-94.0%), from €38,187 to €2,298
mainly Net result for the year (-€39,313) and Tax, wage and social debts (-€8,694)
- Receivables within one year +€2,000
up €2,000, from €0 to €2,000
of which Other amounts receivable: +€2,000
- Profit (loss) carried forward -€39,313
down €39,313, from €0 to -€39,313
- Other debts +€14,118
up €14,118 (+2,359%), from €598 to €14,716
- Tax, wage and social debts -€8,694
down €8,694 (-100%), from €8,694 to €0
of which Taxes: -€8,694
- Gross operating margin -€172,008
down €172,008 (-100%), from €172,008 to €0
- Staff costs -€145,415
down €145,415 (-97.6%), from €149,043 to €3,629
- Taxes +€27,131
up €27,131 (+344%), from €7,884 to €35,015
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 | €38,187 | €4,298 | -€33,889 | -88.7% |
| Current assets | 29/58 | €38,187 | €4,298 | -€33,889 | -88.7% |
| Amounts receivable within one year | 40/41 | €0 | €2,000 | +€2,000 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €38,187 | €2,298 | -€35,889 | -94.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €38,187 | €4,298 | -€33,889 | -88.7% |
| Equity | 10/15 | €23,895 | -€15,418 | -€39,313 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,295 | €5,295 | = | 0.0% |
| Distributable reserves | 133 | €5,295 | €5,295 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€39,313 | -€39,313 | |
| Amounts payable | 17/49 | €14,292 | €19,716 | +€5,424 | +38.0% |
| Amounts payable within one year | 42/48 | €14,292 | €19,716 | +€5,424 | +38.0% |
| Trade debts | 44 | €5,000 | €5,000 | = | 0.0% |
| Suppliers | 440/4 | €5,000 | €5,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,694 | €0 | -€8,694 | -100% |
| Taxes | 450/3 | €8,694 | €0 | -€8,694 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €598 | €14,716 | +€14,118 | +2,359% |
| Remuneration, social security and pensions | 62 | €149,043 | €3,629 | -€145,415 | -97.6% |
| Other operating charges | 640/8 | €610 | €670 | +€59 | +9.7% |
| Gross operating margin | 9900 | €172,008 | €0 | -€172,008 | -100% |
| Operating profit (loss) | 9901 | €22,354 | -€4,298 | -€26,652 | |
| Financial income | 75/76B | €55 | €0 | -€55 | -100% |
| Recurring financial income | 75 | €55 | €0 | -€55 | -100% |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €22,409 | -€4,298 | -€26,707 | |
| Income taxes | 67/77 | €7,884 | €35,015 | +€27,131 | +344% |
| Profit (loss) for the period | 9904 | €14,525 | -€39,313 | -€53,838 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,525 | -€39,313 | -€53,838 |
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 15 October 2026 via checked.be.