LATERALUS: 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.
LATERALUS
Largest movements
- Receivables within one year +€7,227
up €7,227 (+54.6%), from €13,246 to €20,473
- Cash -€2,541
down €2,541 (-5.4%), from €47,382 to €44,840
mainly Contributions, distributions and other (-€27,780) and Receivables within one year (-€7,227)
- Deferred charges and accrued income +€1,349
up €1,349 (+1259.2%), from €107 to €1,456
- Other debts +€10,137
up €10,137 (+57.5%), from €17,643 to €27,780
- Tax, wage and social debts -€3,039
down €3,039 (-15.3%), from €19,897 to €16,858
of which Taxes: -€3,039
- Trade debts -€999
down €999 (-52.2%), from €1,915 to €916
- Gross operating margin +€10,661
up €10,661 (+36.6%), from €29,168 to €39,829
- Taxes +€3,640
up €3,640 (+84.2%), from €4,323 to €7,963
- Financial income -€3,282
down €3,282 (-96.5%), from €3,400 to €118
- Depreciation -€1,917
down €1,917 (-36.4%), from €5,265 to €3,348
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 | €74,553 | €80,652 | +€6,099 | +8.2% |
| Fixed assets | 21/28 | €13,818 | €13,882 | +€64 | +0.5% |
| Tangible fixed assets | 22/27 | €10,964 | €11,028 | +€64 | +0.6% |
| Plant, machinery and equipment | 23 | €9,645 | €9,765 | +€119 | +1.2% |
| Furniture and vehicles | 24 | €1,318 | €1,263 | -€55 | -4.2% |
| Financial fixed assets | 28 | €2,854 | €2,854 | = | 0.0% |
| Current assets | 29/58 | €60,735 | €66,770 | +€6,035 | +9.9% |
| Amounts receivable within one year | 40/41 | €13,246 | €20,473 | +€7,227 | +54.6% |
| Trade receivables | 40 | €13,246 | €20,473 | +€7,227 | +54.6% |
| Cash at bank and in hand | 54/58 | €47,382 | €44,840 | -€2,541 | -5.4% |
| Deferred charges and accrued income | 490/1 | €107 | €1,456 | +€1,349 | +1259.2% |
| Total equity and liabilities | 10/49 | €74,553 | €80,652 | +€6,099 | +8.2% |
| Equity | 10/15 | €35,098 | €35,098 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,098 | €30,098 | = | 0.0% |
| Distributable reserves | 133 | €30,098 | €30,098 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,455 | €45,554 | +€6,099 | +15.5% |
| Amounts payable within one year | 42/48 | €39,455 | €45,554 | +€6,099 | +15.5% |
| Trade debts | 44 | €1,915 | €916 | -€999 | -52.2% |
| Suppliers | 440/4 | €1,915 | €916 | -€999 | -52.2% |
| Taxes, remuneration and social security | 45 | €19,897 | €16,858 | -€3,039 | -15.3% |
| Taxes | 450/3 | €17,897 | €14,858 | -€3,039 | -17.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €17,643 | €27,780 | +€10,137 | +57.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,265 | €3,348 | -€1,917 | -36.4% |
| Other operating charges | 640/8 | €492 | €462 | -€30 | -6.1% |
| Gross operating margin | 9900 | €29,168 | €39,829 | +€10,661 | +36.6% |
| Operating profit (loss) | 9901 | €23,411 | €36,020 | +€12,609 | +53.9% |
| Financial income | 75/76B | €3,400 | €118 | -€3,282 | -96.5% |
| Recurring financial income | 75 | €3,400 | €118 | -€3,282 | -96.5% |
| Financial charges | 65/66B | €139 | €396 | +€257 | +184.4% |
| Recurring financial charges | 65 | €139 | €396 | +€257 | +184.4% |
| Profit (loss) for the period before taxes | 9903 | €26,672 | €35,742 | +€9,070 | +34.0% |
| Income taxes | 67/77 | €4,323 | €7,963 | +€3,640 | +84.2% |
| Profit (loss) for the period | 9904 | €22,349 | €27,780 | +€5,430 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,349 | €27,780 | +€5,430 | +24.3% |
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 9 October 2026 via checked.be.