LATOMA: 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.
LATOMA
Largest movements
- Receivables within one year -€23,258
down €23,258 (-37.8%), from €61,605 to €38,347
of which Trade receivables: -€23,673
- Debts after one year -€34,206
down €34,206 (-6.6%), from €520,633 to €486,428
- Reserves +€23,283
up €23,283 (+59.7%), from €39,030 to €62,314
- Trade debts -€6,871
down €6,871 (-76.0%), from €9,045 to €2,174
- Gross operating margin -€3,440
down €3,440 (-6.2%), from €55,082 to €51,642
- Financial charges -€1,475
down €1,475 (-6.7%), from €21,908 to €20,434
- Financial income +€1,143
up €1,143, from €0 to €1,143
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 | €664,494 | €641,489 | -€23,005 | -3.5% |
| Fixed assets | 21/28 | €600,000 | €600,000 | = | 0.0% |
| Financial fixed assets | 28 | €600,000 | €600,000 | = | 0.0% |
| Current assets | 29/58 | €64,494 | €41,489 | -€23,005 | -35.7% |
| Amounts receivable within one year | 40/41 | €61,605 | €38,347 | -€23,258 | -37.8% |
| Trade receivables | 40 | €24,760 | €1,087 | -€23,673 | -95.6% |
| Other amounts receivable | 41 | €36,845 | €37,260 | +€415 | +1.1% |
| Cash at bank and in hand | 54/58 | €474 | €156 | -€318 | -67.2% |
| Deferred charges and accrued income | 490/1 | €2,415 | €2,986 | +€571 | +23.6% |
| Total equity and liabilities | 10/49 | €664,494 | €641,489 | -€23,005 | -3.5% |
| Equity | 10/15 | €59,030 | €82,314 | +€23,283 | +39.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €39,030 | €62,314 | +€23,283 | +59.7% |
| Distributable reserves | 133 | €39,030 | €62,314 | +€23,283 | +59.7% |
| Amounts payable | 17/49 | €605,464 | €559,175 | -€46,289 | -7.6% |
| Amounts payable after more than one year | 17 | €520,633 | €486,428 | -€34,206 | -6.6% |
| Financial debts | 170/4 | €520,633 | €486,428 | -€34,206 | -6.6% |
| Amounts payable within one year | 42/48 | €78,081 | €65,998 | -€12,083 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €32,785 | €34,206 | +€1,420 | +4.3% |
| Financial debts | 43 | €4,057 | €3,364 | -€693 | -17.1% |
| Other loans | 439 | €4,057 | €3,364 | -€693 | -17.1% |
| Trade debts | 44 | €9,045 | €2,174 | -€6,871 | -76.0% |
| Suppliers | 440/4 | €9,045 | €2,174 | -€6,871 | -76.0% |
| Taxes, remuneration and social security | 45 | €19,324 | €13,125 | -€6,199 | -32.1% |
| Taxes | 450/3 | €16,524 | €10,625 | -€5,899 | -35.7% |
| Remuneration and social security | 454/9 | €2,800 | €2,500 | -€300 | -10.7% |
| Other amounts payable | 47/48 | €12,870 | €13,130 | +€260 | +2.0% |
| Accrued charges and deferred income | 492/3 | €6,750 | €6,750 | = | 0.0% |
| Other operating charges | 640/8 | €927 | €955 | +€28 | +3.1% |
| Gross operating margin | 9900 | €55,082 | €51,642 | -€3,440 | -6.2% |
| Operating profit (loss) | 9901 | €54,155 | €50,687 | -€3,468 | -6.4% |
| Financial income | 75/76B | €0 | €1,143 | +€1,143 | |
| Recurring financial income | 75 | €0 | €1,143 | +€1,143 | |
| Financial charges | 65/66B | €21,908 | €20,434 | -€1,475 | -6.7% |
| Recurring financial charges | 65 | €21,908 | €20,434 | -€1,475 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €32,247 | €31,395 | -€851 | -2.6% |
| Income taxes | 67/77 | €8,087 | €8,112 | +€25 | +0.3% |
| Profit (loss) for the period | 9904 | €24,159 | €23,283 | -€876 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,159 | €23,283 | -€876 | -3.6% |
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 13 October 2026 via checked.be.