LAURENCE D'ARI: 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.
LAURENCE D'ARI
Largest movements
- Cash -€1,794
down €1,794 (-29.4%), from €6,096 to €4,303
mainly Net result for the year (-€1,125) and Tax, wage and social debts (-€428)
- Profit (loss) carried forward -€1,125
down €1,125 (-0.7%), from -€169,884 to -€171,009
- Gross operating margin -€1,504
down €1,504, from €1,169 to -€335
- Other operating charges -€61
down €61 (-9.2%), from €655 to €595
- Financial charges +€24
up €24 (+14.3%), from €171 to €195
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 | €85,362 | €83,607 | -€1,755 | -2.1% |
| Current assets | 29/58 | €85,362 | €83,607 | -€1,755 | -2.1% |
| Stocks and contracts in progress | 3 | €78,766 | €78,766 | = | 0.0% |
| Stocks | 30/36 | €78,766 | €78,766 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €500 | €538 | +€38 | +7.7% |
| Trade receivables | 40 | €500 | €500 | = | 0.0% |
| Other amounts receivable | 41 | - | €38 | +€38 | |
| Cash at bank and in hand | 54/58 | €6,096 | €4,303 | -€1,794 | -29.4% |
| Total equity and liabilities | 10/49 | €85,362 | €83,607 | -€1,755 | -2.1% |
| Equity | 10/15 | -€157,159 | -€158,284 | -€1,125 | -0.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €324 | €324 | = | 0.0% |
| Non-distributable reserves | 130/1 | €324 | €324 | = | 0.0% |
| Reserves not available under the articles | 1311 | €324 | €324 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,884 | -€171,009 | -€1,125 | -0.7% |
| Amounts payable | 17/49 | €242,522 | €241,891 | -€630 | -0.3% |
| Amounts payable within one year | 42/48 | €242,522 | €241,891 | -€630 | -0.3% |
| Trade debts | 44 | €752 | €549 | -€203 | -27.0% |
| Suppliers | 440/4 | €752 | €549 | -€203 | -27.0% |
| Taxes, remuneration and social security | 45 | €428 | - | -€428 | |
| Taxes | 450/3 | €428 | - | -€428 | |
| Other amounts payable | 47/48 | €241,343 | €241,343 | = | 0.0% |
| Other operating charges | 640/8 | €655 | €595 | -€61 | -9.2% |
| Gross operating margin | 9900 | €1,169 | -€335 | -€1,504 | |
| Operating profit (loss) | 9901 | €514 | -€929 | -€1,443 | |
| Financial charges | 65/66B | €171 | €195 | +€24 | +14.3% |
| Recurring financial charges | 65 | €171 | €195 | +€24 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €343 | -€1,125 | -€1,468 | |
| Profit (loss) for the period | 9904 | €343 | -€1,125 | -€1,468 | |
| Profit (loss) for the period to be appropriated | 9905 | €343 | -€1,125 | -€1,468 |
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 25 October 2026 via checked.be.