LATHERM - TECHNICS: 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.
LATHERM - TECHNICS
Largest movements
- Receivables within one year +€12,513
up €12,513 (+9.6%), from €130,005 to €142,519
of which Other amounts receivable: +€12,864
- Stocks and contracts -€5,273
down €5,273 (-50.3%), from €10,487 to €5,214
- Profit (loss) carried forward +€8,775
up €8,775 (+36.1%), from €24,293 to €33,068
- Gross operating margin +€17,038
up €17,038, from -€4,314 to €12,724
- Depreciation -€1,078
down €1,078 (-75.0%), from €1,438 to €359
- Financial charges +€960
up €960 (+128.4%), from €747 to €1,707
- Other operating charges +€289
up €289 (+24.5%), from €1,181 to €1,470
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,884 | €148,750 | +€6,866 | +4.8% |
| Fixed assets | 21/28 | €211 | €211 | = | 0.0% |
| Financial fixed assets | 28 | €211 | €211 | = | 0.0% |
| Current assets | 29/58 | €141,674 | €148,539 | +€6,866 | +4.8% |
| Stocks and contracts in progress | 3 | €10,487 | €5,214 | -€5,273 | -50.3% |
| Stocks | 30/36 | €10,487 | €5,214 | -€5,273 | -50.3% |
| Amounts receivable within one year | 40/41 | €130,005 | €142,519 | +€12,513 | +9.6% |
| Trade receivables | 40 | €12,008 | €11,658 | -€350 | -2.9% |
| Other amounts receivable | 41 | €117,998 | €130,861 | +€12,864 | +10.9% |
| Cash at bank and in hand | 54/58 | €160 | €160 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,022 | €647 | -€375 | -36.7% |
| Total equity and liabilities | 10/49 | €141,884 | €148,750 | +€6,866 | +4.8% |
| Equity | 10/15 | €104,744 | €113,519 | +€8,775 | +8.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €61,859 | €61,859 | = | 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% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,293 | €33,068 | +€8,775 | +36.1% |
| Amounts payable | 17/49 | €37,140 | €35,231 | -€1,909 | -5.1% |
| Amounts payable within one year | 42/48 | €36,288 | €34,590 | -€1,699 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €688 | - | -€688 | |
| Financial debts | 43 | €4,302 | €4,947 | +€646 | +15.0% |
| Credit institutions | 430/8 | €4,302 | €4,947 | +€646 | +15.0% |
| Trade debts | 44 | €27,743 | €26,540 | -€1,203 | -4.3% |
| Suppliers | 440/4 | €27,743 | €26,540 | -€1,203 | -4.3% |
| Taxes, remuneration and social security | 45 | €3,556 | €3,102 | -€454 | -12.8% |
| Taxes | 450/3 | €3,556 | €3,102 | -€454 | -12.8% |
| Accrued charges and deferred income | 492/3 | €851 | €641 | -€210 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,438 | €359 | -€1,078 | -75.0% |
| Other operating charges | 640/8 | €1,181 | €1,470 | +€289 | +24.5% |
| Gross operating margin | 9900 | -€4,314 | €12,724 | +€17,038 | |
| Operating profit (loss) | 9901 | -€6,933 | €10,894 | +€17,828 | |
| Financial income | 75/76B | €3 | €3 | +€0 | +8.3% |
| Recurring financial income | 75 | €3 | €3 | +€0 | +8.3% |
| Financial charges | 65/66B | €747 | €1,707 | +€960 | +128.4% |
| Recurring financial charges | 65 | €747 | €1,707 | +€960 | +128.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,678 | €9,190 | +€16,868 | |
| Income taxes | 67/77 | €317 | €415 | +€99 | +31.2% |
| Profit (loss) for the period | 9904 | -€7,995 | €8,775 | +€16,769 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,995 | €8,775 | +€16,769 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.