LACHOSSE: 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.
LACHOSSE
Largest movements
- Tangible fixed assets +€6,443
up €6,443 (+610%), from €1,056 to €7,499
of which Leasing and similar rights: +€5,753
- Cash +€603
up €603 (+2.2%), from €27,015 to €27,618
mainly Net result for the year (+€3,291) and Debts after one year (+€3,242)
- Profit (loss) carried forward +€3,291
up €3,291 (+14.0%), from €23,474 to €26,765
- Debts after one year +€3,242
new in 2025: €3,242
- Trade debts +€684
up €684 (+273%), from €251 to €935
- Tax, wage and social debts -€649
down €649 (-93.1%), from €697 to €48
- Current portion of long-term debt +€544
up €544 (+33.5%), from €1,623 to €2,167
- Gross operating margin -€5,365
down €5,365 (-41.4%), from €12,944 to €7,579
- Taxes -€1,253
down €1,253 (-53.5%), from €2,341 to €1,088
- Depreciation +€985
up €985 (+154%), from €639 to €1,624
- Financial income +€283
up €283 (+515%), from €55 to €338
- Financial charges -€265
down €265 (-19.5%), from €1,361 to €1,096
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 | €36,411 | €43,523 | +€7,112 | +19.5% |
| Fixed assets | 21/28 | €1,056 | €7,499 | +€6,443 | +610% |
| Tangible fixed assets | 22/27 | €1,056 | €7,499 | +€6,443 | +610% |
| Plant, machinery and equipment | 23 | €775 | €1,746 | +€971 | +125% |
| Furniture and vehicles | 24 | €281 | - | -€281 | |
| Leasing and similar rights | 25 | - | €5,753 | +€5,753 | |
| Current assets | 29/58 | €35,355 | €36,024 | +€669 | +1.9% |
| Amounts receivable within one year | 40/41 | €7,193 | €7,514 | +€321 | +4.5% |
| Trade receivables | 40 | €3,330 | €1,833 | -€1,497 | -45.0% |
| Other amounts receivable | 41 | €3,863 | €5,681 | +€1,818 | +47.1% |
| Cash at bank and in hand | 54/58 | €27,015 | €27,618 | +€603 | +2.2% |
| Deferred charges and accrued income | 490/1 | €1,147 | €892 | -€255 | -22.2% |
| Total equity and liabilities | 10/49 | €36,411 | €43,523 | +€7,112 | +19.5% |
| Equity | 10/15 | €33,840 | €37,131 | +€3,291 | +9.7% |
| Contributions | 10/11 | €8,507 | €8,507 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,474 | €26,765 | +€3,291 | +14.0% |
| Amounts payable | 17/49 | €2,571 | €6,392 | +€3,821 | +149% |
| Amounts payable after more than one year | 17 | - | €3,242 | +€3,242 | |
| Financial debts | 170/4 | - | €3,242 | +€3,242 | |
| Amounts payable within one year | 42/48 | €2,571 | €3,150 | +€579 | +22.5% |
| Current portion of amounts payable after more than one year | 42 | €1,623 | €2,167 | +€544 | +33.5% |
| Trade debts | 44 | €251 | €935 | +€684 | +273% |
| Suppliers | 440/4 | €251 | €935 | +€684 | +273% |
| Taxes, remuneration and social security | 45 | €697 | €48 | -€649 | -93.1% |
| Taxes | 450/3 | €697 | €48 | -€649 | -93.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €639 | €1,624 | +€985 | +154% |
| Other operating charges | 640/8 | €566 | €818 | +€252 | +44.5% |
| Non-recurring operating charges | 66A | €126 | - | -€126 | |
| Gross operating margin | 9900 | €12,944 | €7,579 | -€5,365 | -41.4% |
| Operating profit (loss) | 9901 | €11,613 | €5,137 | -€6,476 | -55.8% |
| Financial income | 75/76B | €55 | €338 | +€283 | +515% |
| Recurring financial income | 75 | €55 | €338 | +€283 | +515% |
| Financial charges | 65/66B | €1,361 | €1,096 | -€265 | -19.5% |
| Recurring financial charges | 65 | €1,361 | €1,096 | -€265 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €10,307 | €4,379 | -€5,928 | -57.5% |
| Income taxes | 67/77 | €2,341 | €1,088 | -€1,253 | -53.5% |
| Profit (loss) for the period | 9904 | €7,966 | €3,291 | -€4,675 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,966 | €3,291 | -€4,675 | -58.7% |
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 14 October 2026 via checked.be.