Logo Lara: 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.
Logo Lara
Largest movements
- Tangible fixed assets -€9,095
down €9,095 (-30.7%), from €29,584 to €20,489
of which Furniture and vehicles: -€8,555
- Receivables within one year +€4,326
up €4,326 (+13.2%), from €32,857 to €37,183
of which Other amounts receivable: +€6,521
- Cash +€2,999
up €2,999 (+31.3%), from €9,585 to €12,584
mainly Net result for the year (+€12,795) and Depreciation (+€9,095)
- Profit (loss) carried forward +€12,795
up €12,795 (+32.2%), from €39,713 to €52,508
- Other debts -€10,544
down €10,544 (-39.9%), from €26,437 to €15,893
- Tax, wage and social debts -€3,864
no longer reported in 2025 (was €3,864)
- Gross operating margin -€41,204
down €41,204 (-61.7%), from €66,810 to €25,606
- Taxes -€10,386
down €10,386 (-74.9%), from €13,864 to €3,479
- Depreciation -€3,896
down €3,896 (-30.0%), from €12,990 to €9,095
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.
Cash bridge derived
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 | €72,640 | €70,901 | -€1,739 | -2.4% |
| Fixed assets | 21/28 | €29,584 | €20,489 | -€9,095 | -30.7% |
| Tangible fixed assets | 22/27 | €29,584 | €20,489 | -€9,095 | -30.7% |
| Plant, machinery and equipment | 23 | €1,883 | €1,343 | -€539 | -28.6% |
| Furniture and vehicles | 24 | €27,701 | €19,146 | -€8,555 | -30.9% |
| Current assets | 29/58 | €43,056 | €50,411 | +€7,355 | +17.1% |
| Amounts receivable within one year | 40/41 | €32,857 | €37,183 | +€4,326 | +13.2% |
| Trade receivables | 40 | €32,857 | €30,661 | -€2,195 | -6.7% |
| Other amounts receivable | 41 | - | €6,521 | +€6,521 | |
| Cash at bank and in hand | 54/58 | €9,585 | €12,584 | +€2,999 | +31.3% |
| Deferred charges and accrued income | 490/1 | €614 | €644 | +€30 | +4.9% |
| Total equity and liabilities | 10/49 | €72,640 | €70,901 | -€1,739 | -2.4% |
| Equity | 10/15 | €42,213 | €55,008 | +€12,795 | +30.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,713 | €52,508 | +€12,795 | +32.2% |
| Amounts payable | 17/49 | €30,427 | €15,893 | -€14,534 | -47.8% |
| Amounts payable within one year | 42/48 | €30,427 | €15,893 | -€14,534 | -47.8% |
| Trade debts | 44 | €126 | - | -€126 | |
| Suppliers | 440/4 | €126 | - | -€126 | |
| Taxes, remuneration and social security | 45 | €3,864 | - | -€3,864 | |
| Taxes | 450/3 | €3,864 | - | -€3,864 | |
| Other amounts payable | 47/48 | €26,437 | €15,893 | -€10,544 | -39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,990 | €9,095 | -€3,896 | -30.0% |
| Other operating charges | 640/8 | €115 | €162 | +€47 | +40.9% |
| Gross operating margin | 9900 | €66,810 | €25,606 | -€41,204 | -61.7% |
| Operating profit (loss) | 9901 | €53,705 | €16,350 | -€37,355 | -69.6% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €131 | €76 | -€55 | -42.0% |
| Recurring financial charges | 65 | €131 | €76 | -€55 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | €53,577 | €16,274 | -€37,303 | -69.6% |
| Income taxes | 67/77 | €13,864 | €3,479 | -€10,386 | -74.9% |
| Profit (loss) for the period | 9904 | €39,713 | €12,795 | -€26,918 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,713 | €12,795 | -€26,918 | -67.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.