LACHOLDA NIESSEN: 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.
LACHOLDA NIESSEN
Largest movements
- Current investments +€50,617
up €50,617 (+29.0%), from €174,443 to €225,060
- Receivables within one year +€16,278
up €16,278 (+115%), from €14,157 to €30,435
of which Trade receivables: +€14,157
- Reserves +€102,841
up €102,841 (+15.9%), from €646,443 to €749,284
- Other debts -€49,688
down €49,688 (-55.5%), from €89,594 to €39,906
- Tax, wage and social debts +€14,344
up €14,344 (+422%), from €3,401 to €17,745
- Financial charges -€200,153
down €200,153 (-100.0%), from €200,154 to €1
of which Non-recurring financial charges: -€200,000
- Financial income -€99,981
down €99,981 (-49.1%), from €203,826 to €103,845
- Taxes +€6,637
up €6,637 (+30.7%), from €21,650 to €28,287
- Gross operating margin +€2,762
up €2,762 (+4.2%), from €65,544 to €68,306
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 | €989,438 | €1,056,935 | +€67,497 | +6.8% |
| Fixed assets | 21/28 | €800,000 | €800,000 | = | 0.0% |
| Financial fixed assets | 28 | €800,000 | €800,000 | = | 0.0% |
| Current assets | 29/58 | €189,438 | €256,935 | +€67,497 | +35.6% |
| Amounts receivable within one year | 40/41 | €14,157 | €30,435 | +€16,278 | +115% |
| Trade receivables | 40 | €14,157 | €28,314 | +€14,157 | +100% |
| Other amounts receivable | 41 | - | €2,121 | +€2,121 | |
| Current investments | 50/53 | €174,443 | €225,060 | +€50,617 | +29.0% |
| Cash at bank and in hand | 54/58 | €838 | €1,440 | +€602 | +71.8% |
| Total equity and liabilities | 10/49 | €989,438 | €1,056,935 | +€67,497 | +6.8% |
| Equity | 10/15 | €896,443 | €999,284 | +€102,841 | +11.5% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €646,443 | €749,284 | +€102,841 | +15.9% |
| Distributable reserves | 133 | €646,443 | €749,284 | +€102,841 | +15.9% |
| Amounts payable | 17/49 | €92,995 | €57,651 | -€35,344 | -38.0% |
| Amounts payable within one year | 42/48 | €92,995 | €57,651 | -€35,344 | -38.0% |
| Taxes, remuneration and social security | 45 | €3,401 | €17,745 | +€14,344 | +422% |
| Taxes | 450/3 | €3,401 | €17,745 | +€14,344 | +422% |
| Other amounts payable | 47/48 | €89,594 | €39,906 | -€49,688 | -55.5% |
| Other operating charges | 640/8 | €1,090 | €1,022 | -€68 | -6.2% |
| Gross operating margin | 9900 | €65,544 | €68,306 | +€2,762 | +4.2% |
| Operating profit (loss) | 9901 | €64,454 | €67,284 | +€2,830 | +4.4% |
| Financial income | 75/76B | €203,826 | €103,845 | -€99,981 | -49.1% |
| Recurring financial income | 75 | €203,826 | €103,845 | -€99,981 | -49.1% |
| Financial charges | 65/66B | €200,154 | €1 | -€200,153 | -100.0% |
| Recurring financial charges | 65 | €154 | €1 | -€153 | -99.4% |
| Non-recurring financial charges | 66B | €200,000 | - | -€200,000 | |
| Profit (loss) for the period before taxes | 9903 | €68,126 | €171,128 | +€103,002 | +151% |
| Income taxes | 67/77 | €21,650 | €28,287 | +€6,637 | +30.7% |
| Profit (loss) for the period | 9904 | €46,476 | €142,841 | +€96,365 | +207% |
| Profit (loss) for the period to be appropriated | 9905 | €46,476 | €142,841 | +€96,365 | +207% |
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 27 October 2026 via checked.be.