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 -€8,605
down €8,605 (-53.8%), from €16,005 to €7,400
of which Other amounts receivable: -€16,005
- Profit (loss) carried forward +€87,071
up €87,071 (+42.1%), from €206,658 to €293,729
- Reserves -€65,560
down €65,560 (-97.2%), from €67,420 to €1,860
of which Tax-exempt reserves: -€65,560
- Debts after one year -€26,980
down €26,980 (-13.9%), from €193,986 to €167,006
- Provisions -€21,853
no longer reported in 2024 (was €21,853)
- Other debts +€16,581
up €16,581 (+17.9%), from €92,393 to €108,974
- Gross operating margin +€90,364
up €90,364 (+305%), from €29,600 to €119,964
- Taxes +€6,182
up €6,182 (+501%), from €1,234 to €7,416
- Financial charges -€1,362
down €1,362 (-29.8%), from €4,574 to €3,212
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.
Derived cash bridge
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 | €650,743 | €638,722 | -€12,021 | -1.8% |
| Fixed assets | 21/28 | €633,662 | €630,358 | -€3,305 | -0.5% |
| Tangible fixed assets | 22/27 | €633,662 | €630,358 | -€3,305 | -0.5% |
| Land and buildings | 22 | €632,884 | €629,537 | -€3,347 | -0.5% |
| Plant, machinery and equipment | 23 | - | €452 | +€452 | |
| Furniture and vehicles | 24 | €779 | €369 | -€410 | -52.6% |
| Current assets | 29/58 | €17,081 | €8,365 | -€8,716 | -51.0% |
| Amounts receivable within one year | 40/41 | €16,005 | €7,400 | -€8,605 | -53.8% |
| Trade receivables | 40 | - | €7,400 | +€7,400 | |
| Other amounts receivable | 41 | €16,005 | - | -€16,005 | |
| Cash at bank and in hand | 54/58 | €1,076 | €965 | -€111 | -10.3% |
| Total equity and liabilities | 10/49 | €650,743 | €638,722 | -€12,021 | -1.8% |
| Equity | 10/15 | €292,678 | €314,189 | +€21,511 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,420 | €1,860 | -€65,560 | -97.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €65,560 | - | -€65,560 | |
| Profit (loss) carried forward | 14 | €206,658 | €293,729 | +€87,071 | +42.1% |
| Provisions and deferred taxes | 16 | €21,853 | - | -€21,853 | |
| Deferred taxes | 168 | €21,853 | - | -€21,853 | |
| Amounts payable | 17/49 | €336,211 | €324,533 | -€11,678 | -3.5% |
| Amounts payable after more than one year | 17 | €193,986 | €167,006 | -€26,980 | -13.9% |
| Financial debts | 170/4 | €193,986 | €167,006 | -€26,980 | -13.9% |
| Amounts payable within one year | 42/48 | €142,226 | €157,527 | +€15,301 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €31,100 | €28,135 | -€2,966 | -9.5% |
| Trade debts | 44 | €12,081 | €5,982 | -€6,099 | -50.5% |
| Suppliers | 440/4 | €12,081 | €5,982 | -€6,099 | -50.5% |
| Taxes, remuneration and social security | 45 | €6,651 | €14,436 | +€7,786 | +117% |
| Taxes | 450/3 | €6,651 | €14,436 | +€7,786 | +117% |
| Other amounts payable | 47/48 | €92,393 | €108,974 | +€16,581 | +17.9% |
| Non-recurring operating income | 76A | €31,674 | €87,413 | +€55,739 | +176% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,492 | €22,161 | +€669 | +3.1% |
| Other operating charges | 640/8 | €794 | €268 | -€525 | -66.2% |
| Gross operating margin | 9900 | €29,600 | €119,964 | +€90,364 | +305% |
| Operating profit (loss) | 9901 | €7,314 | €97,534 | +€90,221 | +1,234% |
| Financial income | 75/76B | €116 | €165 | +€49 | +42.2% |
| Recurring financial income | 75 | €116 | €165 | +€49 | +42.2% |
| Non-recurring financial income | 76B | - | €165 | +€165 | |
| Financial charges | 65/66B | €4,574 | €3,212 | -€1,362 | -29.8% |
| Recurring financial charges | 65 | €4,574 | €3,212 | -€1,362 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €2,855 | €94,486 | +€91,632 | +3,210% |
| Transfer from deferred taxes | 780 | €1,214 | - | -€1,214 | |
| Income taxes | 67/77 | €1,234 | €7,416 | +€6,182 | +501% |
| Profit (loss) for the period | 9904 | €2,835 | €87,071 | +€84,236 | +2,971% |
| Transfer from tax-exempt reserves | 789 | €3,642 | - | -€3,642 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,477 | €87,071 | +€80,593 | +1,244% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.