LACOCHERA: 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.
LACOCHERA
Largest movements
- Receivables within one year -€14,846
down €14,846 (-100.0%), from €14,846 to €0
- Cash +€14,643
up €14,643 (+5716.7%), from €256 to €14,899
mainly Net result for the year (+€20,758) and Receivables within one year (+€14,846)
- Tangible fixed assets -€10,567
down €10,567 (-2.7%), from €393,225 to €382,658
- Debts after one year -€25,371
down €25,371 (-5.9%), from €428,028 to €402,657
of which Financial debts: -€18,868
- Profit (loss) carried forward +€20,758
up €20,758 (+36.4%), from -€57,075 to -€36,317
- Trade debts -€6,036
down €6,036 (-96.1%), from €6,284 to €248
- Gross operating margin +€13,193
up €13,193 (+31.1%), from €42,459 to €55,652
- Financial charges -€1,662
down €1,662 (-9.4%), from €17,709 to €16,047
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 | €408,327 | €397,557 | -€10,770 | -2.6% |
| Fixed assets | 21/28 | €393,225 | €382,658 | -€10,567 | -2.7% |
| Tangible fixed assets | 22/27 | €393,225 | €382,658 | -€10,567 | -2.7% |
| Land and buildings | 22 | €393,225 | €382,658 | -€10,567 | -2.7% |
| Current assets | 29/58 | €15,102 | €14,899 | -€203 | -1.3% |
| Amounts receivable within one year | 40/41 | €14,846 | €0 | -€14,846 | -100.0% |
| Trade receivables | 40 | €14,846 | €0 | -€14,846 | -100.0% |
| Cash at bank and in hand | 54/58 | €256 | €14,899 | +€14,643 | +5716.7% |
| Total equity and liabilities | 10/49 | €408,327 | €397,557 | -€10,770 | -2.6% |
| Equity | 10/15 | -€55,075 | -€34,317 | +€20,758 | +37.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,075 | -€36,317 | +€20,758 | +36.4% |
| Amounts payable | 17/49 | €463,402 | €431,874 | -€31,528 | -6.8% |
| Amounts payable after more than one year | 17 | €428,028 | €402,657 | -€25,371 | -5.9% |
| Financial debts | 170/4 | €290,500 | €271,633 | -€18,868 | -6.5% |
| Other amounts payable | 178/9 | €137,528 | €131,024 | -€6,504 | -4.7% |
| Amounts payable within one year | 42/48 | €32,122 | €26,698 | -€5,423 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €24,444 | €25,371 | +€927 | +3.8% |
| Trade debts | 44 | €6,284 | €248 | -€6,036 | -96.1% |
| Suppliers | 440/4 | €6,284 | €248 | -€6,036 | -96.1% |
| Taxes, remuneration and social security | 45 | €1,394 | €1,079 | -€314 | -22.5% |
| Taxes | 450/3 | €1,394 | €1,079 | -€314 | -22.5% |
| Accrued charges and deferred income | 492/3 | €3,252 | €2,519 | -€733 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,567 | €10,567 | = | 0.0% |
| Other operating charges | 640/8 | €8,365 | €8,280 | -€85 | -1.0% |
| Gross operating margin | 9900 | €42,459 | €55,652 | +€13,193 | +31.1% |
| Operating profit (loss) | 9901 | €23,527 | €36,805 | +€13,278 | +56.4% |
| Financial charges | 65/66B | €17,709 | €16,047 | -€1,662 | -9.4% |
| Recurring financial charges | 65 | €17,709 | €16,047 | -€1,662 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €5,818 | €20,758 | +€14,940 | +256.8% |
| Profit (loss) for the period | 9904 | €5,818 | €20,758 | +€14,940 | +256.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,818 | €20,758 | +€14,940 | +256.8% |
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 11 October 2026 via checked.be.