LRMRS: 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.
LRMRS
Largest movements
- Cash +€52,082
up €52,082 (+270.7%), from €19,240 to €71,322
mainly Net result for the year (+€82,951) and Depreciation (+€5,132)
- Tangible fixed assets +€23,481
new in 2025: €23,481
of which Furniture and vehicles: +€21,519
- Deferred charges and accrued income +€14,015
up €14,015 (+258.6%), from €5,419 to €19,434
- Profit (loss) carried forward +€82,951
up €82,951 (+667.3%), from €12,431 to €95,382
- Current portion of long-term debt +€5,066
new in 2025: €5,066
- Tax, wage and social debts +€3,343
up €3,343 (+50.4%), from €6,635 to €9,978
- Trade debts -€1,300
down €1,300 (-80.4%), from €1,617 to €317
- Other debts -€1,212
down €1,212 (-56.9%), from €2,129 to €918
- Gross operating margin +€94,553
up €94,553 (+595.8%), from €15,869 to €110,422
- Taxes +€18,463
up €18,463 (+570.7%), from €3,235 to €21,698
- Depreciation +€5,132
new in 2025: €5,132
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 | €24,658 | €114,237 | +€89,578 | +363.3% |
| Fixed assets | 21/28 | - | €23,481 | +€23,481 | |
| Tangible fixed assets | 22/27 | - | €23,481 | +€23,481 | |
| Plant, machinery and equipment | 23 | - | €1,961 | +€1,961 | |
| Furniture and vehicles | 24 | - | €21,519 | +€21,519 | |
| Current assets | 29/58 | €24,658 | €90,756 | +€66,098 | +268.1% |
| Cash at bank and in hand | 54/58 | €19,240 | €71,322 | +€52,082 | +270.7% |
| Deferred charges and accrued income | 490/1 | €5,419 | €19,434 | +€14,015 | +258.6% |
| Total equity and liabilities | 10/49 | €24,658 | €114,237 | +€89,578 | +363.3% |
| Equity | 10/15 | €13,431 | €96,382 | +€82,951 | +617.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,431 | €95,382 | +€82,951 | +667.3% |
| Amounts payable | 17/49 | €11,227 | €17,855 | +€6,628 | +59.0% |
| Amounts payable after more than one year | 17 | - | €429 | +€429 | |
| Financial debts | 170/4 | - | €429 | +€429 | |
| Amounts payable within one year | 42/48 | €10,381 | €16,279 | +€5,897 | +56.8% |
| Current portion of amounts payable after more than one year | 42 | - | €5,066 | +€5,066 | |
| Trade debts | 44 | €1,617 | €317 | -€1,300 | -80.4% |
| Suppliers | 440/4 | €1,617 | €317 | -€1,300 | -80.4% |
| Taxes, remuneration and social security | 45 | €6,635 | €9,978 | +€3,343 | +50.4% |
| Taxes | 450/3 | €6,635 | €9,978 | +€3,343 | +50.4% |
| Other amounts payable | 47/48 | €2,129 | €918 | -€1,212 | -56.9% |
| Accrued charges and deferred income | 492/3 | €846 | €1,147 | +€301 | +35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,132 | +€5,132 | |
| Other operating charges | 640/8 | €171 | €187 | +€16 | +9.2% |
| Non-recurring operating charges | 66A | - | €97 | +€97 | |
| Gross operating margin | 9900 | €15,869 | €110,422 | +€94,553 | +595.8% |
| Operating profit (loss) | 9901 | €15,698 | €105,006 | +€89,308 | +568.9% |
| Financial charges | 65/66B | €31 | €357 | +€326 | +1042.5% |
| Recurring financial charges | 65 | €31 | €357 | +€326 | +1042.5% |
| Profit (loss) for the period before taxes | 9903 | €15,666 | €104,649 | +€88,982 | +568.0% |
| Income taxes | 67/77 | €3,235 | €21,698 | +€18,463 | +570.7% |
| Profit (loss) for the period | 9904 | €12,431 | €82,951 | +€70,519 | +567.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,431 | €82,951 | +€70,519 | +567.3% |
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 3 October 2026 via checked.be.