Lathur: 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.
Lathur
Largest movements
- Cash -€37,743
down €37,743 (-48.2%), from €78,225 to €40,482
- Current investments +€23,350
up €23,350 (+412.2%), from €5,664 to €29,014
- Receivables after one year +€16,000
new in 2024: €16,000
- Tangible fixed assets -€1,699
down €1,699 (-40.0%), from €4,248 to €2,549
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€11,724
up €11,724 (+95.1%), from -€12,328 to -€604
- Financial charges -€3,998
down €3,998 (-99.0%), from €4,036 to €38
- Financial income -€160
no longer reported in 2024 (was €160)
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,907 | €89,372 | -€535 | -0.6% |
| Fixed assets | 21/28 | €4,248 | €2,549 | -€1,699 | -40.0% |
| Tangible fixed assets | 22/27 | €4,248 | €2,549 | -€1,699 | -40.0% |
| Plant, machinery and equipment | 23 | €4,248 | €2,549 | -€1,699 | -40.0% |
| Current assets | 29/58 | €85,659 | €86,823 | +€1,164 | +1.4% |
| Amounts receivable after more than one year | 29 | - | €16,000 | +€16,000 | |
| Trade receivables | 290 | - | €16,000 | +€16,000 | |
| Amounts receivable within one year | 40/41 | €1,770 | €1,327 | -€443 | -25.0% |
| Trade receivables | 40 | €1,602 | €1,273 | -€329 | -20.5% |
| Other amounts receivable | 41 | €168 | €54 | -€114 | -67.9% |
| Current investments | 50/53 | €5,664 | €29,014 | +€23,350 | +412.2% |
| Cash at bank and in hand | 54/58 | €78,225 | €40,482 | -€37,743 | -48.2% |
| Total equity and liabilities | 10/49 | €89,907 | €89,372 | -€535 | -0.6% |
| Equity | 10/15 | €73,157 | €73,114 | -€43 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,697 | €52,654 | -€43 | -0.1% |
| Amounts payable | 17/49 | €16,750 | €16,258 | -€492 | -2.9% |
| Amounts payable within one year | 42/48 | €16,750 | €16,258 | -€492 | -2.9% |
| Trade debts | 44 | €640 | €811 | +€171 | +26.7% |
| Suppliers | 440/4 | €640 | €811 | +€171 | +26.7% |
| Taxes, remuneration and social security | 45 | €147 | €147 | -€0 | -0.3% |
| Taxes | 450/3 | €147 | €147 | -€0 | -0.3% |
| Other amounts payable | 47/48 | €15,963 | €15,301 | -€662 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €849 | €850 | +€1 | +0.1% |
| Other operating charges | 640/8 | €84 | €118 | +€34 | +40.5% |
| Gross operating margin | 9900 | -€12,328 | -€604 | +€11,724 | +95.1% |
| Operating profit (loss) | 9901 | -€13,261 | -€1,571 | +€11,690 | +88.2% |
| Financial income | 75/76B | €160 | - | -€160 | |
| Recurring financial income | 75 | €160 | - | -€160 | |
| Financial charges | 65/66B | €4,036 | €38 | -€3,998 | -99.0% |
| Recurring financial charges | 65 | €4,036 | €38 | -€3,998 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,137 | -€1,610 | +€15,527 | +90.6% |
| Income taxes | 67/77 | €65 | - | -€65 | |
| Profit (loss) for the period | 9904 | -€17,202 | -€1,610 | +€15,592 | +90.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,202 | -€1,610 | +€15,592 | +90.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.