LACOLHINE: 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.
LACOLHINE
Largest movements
- Receivables within one year -€150,510
down €150,510 (-91.7%), from €164,200 to €13,690
of which Other amounts receivable: -€155,172
- Receivables after one year +€90,000
new in 2025: €90,000
- Current investments +€52,038
up €52,038 (+17.8%), from €292,975 to €345,013
- Cash -€5,682
down €5,682 (-82.0%), from €6,926 to €1,244
mainly Receivables after one year (-€90,000) and Contributions, distributions and other (-€58,500)
- Tangible fixed assets -€5,158
down €5,158 (-88.5%), from €5,829 to €671
of which Furniture and vehicles: -€4,915
- Reserves -€14,500
down €14,500 (-5.3%), from €273,250 to €258,750
of which Distributable reserves: -€14,500
- Tax, wage and social debts -€6,933
down €6,933 (-56.3%), from €12,313 to €5,380
- Turnover -€11,736
down €11,736 (-12.2%), from €96,017 to €84,281
- Taxes -€9,905
down €9,905 (-43.7%), from €22,664 to €12,759
- Purchases and services -€6,302
down €6,302 (-15.7%), from €40,112 to €33,810
- Gross operating margin -€5,434
down €5,434 (-9.7%), from €55,905 to €50,471
- Financial income -€1,754
down €1,754 (-12.7%), from €13,758 to €12,004
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 | €485,928 | €466,301 | -€19,627 | -4.0% |
| Fixed assets | 21/28 | €19,159 | €14,001 | -€5,158 | -26.9% |
| Tangible fixed assets | 22/27 | €5,829 | €671 | -€5,158 | -88.5% |
| Plant, machinery and equipment | 23 | €253 | €10 | -€243 | -96.0% |
| Furniture and vehicles | 24 | €5,576 | €661 | -€4,915 | -88.1% |
| Financial fixed assets | 28 | €13,330 | €13,330 | = | 0.0% |
| Current assets | 29/58 | €466,769 | €452,300 | -€14,469 | -3.1% |
| Amounts receivable after more than one year | 29 | - | €90,000 | +€90,000 | |
| Other amounts receivable | 291 | - | €90,000 | +€90,000 | |
| Amounts receivable within one year | 40/41 | €164,200 | €13,690 | -€150,510 | -91.7% |
| Trade receivables | 40 | €4,200 | €8,862 | +€4,662 | +111% |
| Other amounts receivable | 41 | €160,000 | €4,828 | -€155,172 | -97.0% |
| Current investments | 50/53 | €292,975 | €345,013 | +€52,038 | +17.8% |
| Cash at bank and in hand | 54/58 | €6,926 | €1,244 | -€5,682 | -82.0% |
| Deferred charges and accrued income | 490/1 | €2,668 | €2,353 | -€315 | -11.8% |
| Total equity and liabilities | 10/49 | €485,928 | €466,301 | -€19,627 | -4.0% |
| Equity | 10/15 | €411,237 | €396,614 | -€14,623 | -3.6% |
| Contributions | 10/11 | €137,500 | €137,500 | = | 0.0% |
| Reserves | 13 | €273,250 | €258,750 | -€14,500 | -5.3% |
| Non-distributable reserves | 130/1 | €13,750 | €13,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,750 | €13,750 | = | 0.0% |
| Distributable reserves | 133 | €259,500 | €245,000 | -€14,500 | -5.6% |
| Profit (loss) carried forward | 14 | €487 | €364 | -€123 | -25.3% |
| Amounts payable | 17/49 | €74,691 | €69,687 | -€5,004 | -6.7% |
| Amounts payable within one year | 42/48 | €74,691 | €69,687 | -€5,004 | -6.7% |
| Trade debts | 44 | €179 | €1 | -€178 | -99.4% |
| Suppliers | 440/4 | €179 | €1 | -€178 | -99.4% |
| Taxes, remuneration and social security | 45 | €12,313 | €5,380 | -€6,933 | -56.3% |
| Taxes | 450/3 | €12,313 | €5,380 | -€6,933 | -56.3% |
| Other amounts payable | 47/48 | €62,199 | €64,306 | +€2,107 | +3.4% |
| Turnover | 70 | €96,017 | €84,281 | -€11,736 | -12.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €40,112 | €33,810 | -€6,302 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,406 | €5,158 | -€248 | -4.6% |
| Other operating charges | 640/8 | €618 | €639 | +€21 | +3.4% |
| Gross operating margin | 9900 | €55,905 | €50,471 | -€5,434 | -9.7% |
| Operating profit (loss) | 9901 | €49,881 | €44,674 | -€5,207 | -10.4% |
| Financial income | 75/76B | €13,758 | €12,004 | -€1,754 | -12.7% |
| Recurring financial income | 75 | €13,758 | €12,004 | -€1,754 | -12.7% |
| Financial charges | 65/66B | €47 | €42 | -€5 | -10.6% |
| Recurring financial charges | 65 | €47 | €42 | -€5 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €63,592 | €56,636 | -€6,956 | -10.9% |
| Income taxes | 67/77 | €22,664 | €12,759 | -€9,905 | -43.7% |
| Profit (loss) for the period | 9904 | €40,928 | €43,877 | +€2,949 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,928 | €43,877 | +€2,949 | +7.2% |
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 26 October 2026 via checked.be.