GROUP LATAIRE: 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.
GROUP LATAIRE
Largest movements
- Receivables within one year +€8,420
up €8,420 (+14.7%), from €57,210 to €65,630
of which Trade receivables: +€7,292
- Tangible fixed assets -€7,242
down €7,242 (-89.1%), from €8,131 to €889
of which Furniture and vehicles: -€7,069
- Deferred charges and accrued income -€858
down €858 (-55.0%), from €1,559 to €701
- Trade debts -€9,182
down €9,182 (-43.5%), from €21,125 to €11,943
- Tax, wage and social debts +€5,135
up €5,135 (+201%), from €2,550 to €7,685
- Accrued charges and deferred income +€2,027
up €2,027 (+200%), from €1,014 to €3,041
- Other debts +€1,655
up €1,655 (+4.1%), from €40,148 to €41,803
- Gross operating margin -€5,254
down €5,254 (-29.2%), from €17,966 to €12,712
- Other operating charges -€1,300
down €1,300 (-59.5%), from €2,185 to €885
- Taxes -€1,032
down €1,032 (-40.5%), from €2,550 to €1,518
- Financial charges -€825
down €825 (-25.9%), from €3,188 to €2,363
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 | €79,055 | €79,415 | +€360 | +0.5% |
| Fixed assets | 21/28 | €20,216 | €12,974 | -€7,242 | -35.8% |
| Tangible fixed assets | 22/27 | €8,131 | €889 | -€7,242 | -89.1% |
| Plant, machinery and equipment | 23 | €173 | - | -€173 | |
| Furniture and vehicles | 24 | €7,958 | €889 | -€7,069 | -88.8% |
| Financial fixed assets | 28 | €12,085 | €12,085 | = | 0.0% |
| Current assets | 29/58 | €58,839 | €66,441 | +€7,602 | +12.9% |
| Amounts receivable within one year | 40/41 | €57,210 | €65,630 | +€8,420 | +14.7% |
| Trade receivables | 40 | €46,188 | €53,480 | +€7,292 | +15.8% |
| Other amounts receivable | 41 | €11,022 | €12,150 | +€1,128 | +10.2% |
| Cash at bank and in hand | 54/58 | €70 | €110 | +€40 | +57.1% |
| Deferred charges and accrued income | 490/1 | €1,559 | €701 | -€858 | -55.0% |
| Total equity and liabilities | 10/49 | €79,055 | €79,415 | +€360 | +0.5% |
| Equity | 10/15 | €14,218 | €14,922 | +€704 | +5.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,218 | €9,922 | +€704 | +7.6% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €8,718 | €9,422 | +€704 | +8.1% |
| Amounts payable | 17/49 | €64,837 | €64,493 | -€344 | -0.5% |
| Amounts payable within one year | 42/48 | €63,823 | €61,452 | -€2,371 | -3.7% |
| Financial debts | 43 | - | €21 | +€21 | |
| Credit institutions | 430/8 | - | €21 | +€21 | |
| Trade debts | 44 | €21,125 | €11,943 | -€9,182 | -43.5% |
| Suppliers | 440/4 | €21,125 | €11,943 | -€9,182 | -43.5% |
| Taxes, remuneration and social security | 45 | €2,550 | €7,685 | +€5,135 | +201% |
| Taxes | 450/3 | €2,550 | €7,685 | +€5,135 | +201% |
| Other amounts payable | 47/48 | €40,148 | €41,803 | +€1,655 | +4.1% |
| Accrued charges and deferred income | 492/3 | €1,014 | €3,041 | +€2,027 | +200% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,243 | €7,242 | -€1 | 0.0% |
| Other operating charges | 640/8 | €2,185 | €885 | -€1,300 | -59.5% |
| Gross operating margin | 9900 | €17,966 | €12,712 | -€5,254 | -29.2% |
| Operating profit (loss) | 9901 | €8,538 | €4,585 | -€3,953 | -46.3% |
| Financial charges | 65/66B | €3,188 | €2,363 | -€825 | -25.9% |
| Recurring financial charges | 65 | €3,188 | €2,363 | -€825 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €5,350 | €2,222 | -€3,128 | -58.5% |
| Income taxes | 67/77 | €2,550 | €1,518 | -€1,032 | -40.5% |
| Profit (loss) for the period | 9904 | €2,800 | €704 | -€2,096 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,800 | €704 | -€2,096 | -74.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.