LATERIS: what changed
Two fiscal 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.
LATERIS
Largest movements
- Tangible fixed assets -€15,109
down €15,109 (-18.0%), from €83,982 to €68,873
- Current investments +€14,794
up €14,794 (+27.4%), from €54,000 to €68,794
- Receivables within one year -€11,862
down €11,862 (-6.5%), from €181,927 to €170,065
of which Other amounts receivable: -€19,036
- Debts after one year -€24,956
down €24,956 (-17.4%), from €143,568 to €118,613
- Other debts +€7,028
up €7,028 (+34.9%), from €20,157 to €27,185
- Tax, wage and social debts +€3,399
new in 2026: €3,399
- Depreciation -€10,566
down €10,566 (-41.2%), from €25,675 to €15,109
- Taxes +€2,676
up €2,676 (+39.8%), from €6,723 to €9,399
- Financial income +€2,374
up €2,374 (+100.1%), from €2,371 to €4,745
- Gross operating margin -€2,039
down €2,039 (-2.5%), from €82,314 to €80,275
- Other operating charges +€945
up €945 (+3.1%), from €30,114 to €31,059
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €326,561 | €312,692 | -€13,869 | -4.2% |
| Fixed assets | 21/28 | €83,982 | €68,873 | -€15,109 | -18.0% |
| Tangible fixed assets | 22/27 | €83,982 | €68,873 | -€15,109 | -18.0% |
| Land and buildings | 22 | €83,982 | €68,873 | -€15,109 | -18.0% |
| Current assets | 29/58 | €242,579 | €243,820 | +€1,241 | +0.5% |
| Amounts receivable within one year | 40/41 | €181,927 | €170,065 | -€11,862 | -6.5% |
| Trade receivables | 40 | €114,055 | €121,228 | +€7,173 | +6.3% |
| Other amounts receivable | 41 | €67,873 | €48,837 | -€19,036 | -28.0% |
| Current investments | 50/53 | €54,000 | €68,794 | +€14,794 | +27.4% |
| Cash at bank and in hand | 54/58 | €4,411 | €3,230 | -€1,181 | -26.8% |
| Deferred charges and accrued income | 490/1 | €2,241 | €1,731 | -€510 | -22.7% |
| Total equity and liabilities | 10/49 | €326,561 | €312,692 | -€13,869 | -4.2% |
| Equity | 10/15 | €138,055 | €138,401 | +€346 | +0.3% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €12,500 | €12,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €555 | €901 | +€346 | +62.4% |
| Amounts payable | 17/49 | €188,507 | €174,291 | -€14,215 | -7.5% |
| Amounts payable after more than one year | 17 | €143,568 | €118,613 | -€24,956 | -17.4% |
| Financial debts | 170/4 | €143,568 | €118,613 | -€24,956 | -17.4% |
| Amounts payable within one year | 42/48 | €44,791 | €55,555 | +€10,764 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €24,634 | €24,956 | +€321 | +1.3% |
| Trade debts | 44 | - | €15 | +€15 | |
| Suppliers | 440/4 | - | €15 | +€15 | |
| Taxes, remuneration and social security | 45 | - | €3,399 | +€3,399 | |
| Taxes | 450/3 | - | €3,399 | +€3,399 | |
| Other amounts payable | 47/48 | €20,157 | €27,185 | +€7,028 | +34.9% |
| Accrued charges and deferred income | 492/3 | €147 | €124 | -€23 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,675 | €15,109 | -€10,566 | -41.2% |
| Other operating charges | 640/8 | €30,114 | €31,059 | +€945 | +3.1% |
| Gross operating margin | 9900 | €82,314 | €80,275 | -€2,039 | -2.5% |
| Operating profit (loss) | 9901 | €26,525 | €34,106 | +€7,582 | +28.6% |
| Financial income | 75/76B | €2,371 | €4,745 | +€2,374 | +100.1% |
| Recurring financial income | 75 | €2,371 | €4,745 | +€2,374 | +100.1% |
| Financial charges | 65/66B | €2,427 | €2,106 | -€320 | -13.2% |
| Recurring financial charges | 65 | €2,427 | €2,106 | -€320 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €26,470 | €36,745 | +€10,276 | +38.8% |
| Income taxes | 67/77 | €6,723 | €9,399 | +€2,676 | +39.8% |
| Profit (loss) for the period | 9904 | €19,747 | €27,346 | +€7,600 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,747 | €27,346 | +€7,600 | +38.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.