LATOUR ASSE: what changed
What changed
LATOUR ASSE
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€65,502
2025 · -€61,126-€4,376
Equity
€1.3m
2025 · €63,967+€1.2m
Cash
€15,111
2025 · €9,216+€5,895
Balance sheet total
€1.6m
2025 · €98,634+€1.5m
Largest movements
Assets
- Tangible fixed assets +€1.6m
up €1.6m (+60,750%), from €2,561 to €1.6m
of which Land and buildings: +€1.6m
- Current investments -€32,957
down €32,957 (-94.0%), from €35,071 to €2,114
Equity and liabilities
- Reserves +€1.1m
up €1.1m (+1,348%), from €82,877 to €1.2m
of which Tax-exempt reserves: +€794,773
- Provisions +€307,231
new in 2026: €307,231
- Profit (loss) carried forward +€59,484
up €59,484, from -€37,510 to €21,975
- Contributions +€27,573
up €27,573 (+148%), from €18,600 to €46,173
- Other debts +€20,559
up €20,559 (+87.0%), from €23,624 to €44,182
Income statement
- Depreciation +€7,799
up €7,799 (+143%), from €5,455 to €13,255
- Gross operating margin -€1,982
down €1,982 (-3.8%), from -€51,915 to -€53,897
- Financial income +€1,791
up €1,791 (+2,526%), from €71 to €1,862
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€61,126
Gross operating margin
-€1,982
Depreciation
-€7,799
Other operating charges
+€460
Financial income
+€1,791
Financial charges
+€27
Taxes
+€525
Deferred taxes and other
+€2,602
Result 2026
-€65,502
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€272,771
Investment
-€1.5m
Financing
+€1.3m
Cash 2025
€9,216
From operations (derived)
+€272,771
Net result for the year
-€65,502
Depreciation
+€13,255
Smaller working-capital items
-€2,771
Provisions
+€307,231
Other debts
+€20,559
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€1.6m
Current investments
+€32,957
Financing
+€1.3m
Contributions, distributions and other
+€1.3m
Cash 2026
€15,111
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,634 | €1,628,597 | +€1.5m | +1,551% |
| Fixed assets | 21/28 | €12,847 | €1,568,872 | +€1.6m | +12,112% |
| Tangible fixed assets | 22/27 | €2,561 | €1,558,587 | +€1.6m | +60,750% |
| Land and buildings | 22 | - | €1,558,587 | +€1.6m | |
| Plant, machinery and equipment | 23 | €1,086 | €0 | -€1,086 | -100% |
| Furniture and vehicles | 24 | €1,476 | €0 | -€1,476 | -100% |
| Financial fixed assets | 28 | €10,286 | €10,286 | = | 0.0% |
| Current assets | 29/58 | €85,786 | €59,725 | -€26,062 | -30.4% |
| Amounts receivable within one year | 40/41 | €41,500 | €42,500 | +€1,000 | +2.4% |
| Other amounts receivable | 41 | €41,500 | €42,500 | +€1,000 | +2.4% |
| Current investments | 50/53 | €35,071 | €2,114 | -€32,957 | -94.0% |
| Cash at bank and in hand | 54/58 | €9,216 | €15,111 | +€5,895 | +64.0% |
| Total equity and liabilities | 10/49 | €98,634 | €1,628,597 | +€1.5m | +1,551% |
| Equity | 10/15 | €63,967 | €1,267,913 | +€1.2m | +1,882% |
| Contributions | 10/11 | €18,600 | €46,173 | +€27,573 | +148% |
| Reserves | 13 | €82,877 | €1,199,766 | +€1.1m | +1,348% |
| Non-distributable reserves | 130/1 | €1,860 | €21,356 | +€19,496 | +1,048% |
| Reserves not available under the articles | 1311 | €1,860 | €21,356 | +€19,496 | +1,048% |
| Tax-exempt reserves | 132 | - | €794,773 | +€794,773 | |
| Distributable reserves | 133 | €81,017 | €383,637 | +€302,620 | +374% |
| Profit (loss) carried forward | 14 | -€37,510 | €21,975 | +€59,484 | |
| Provisions and deferred taxes | 16 | - | €307,231 | +€307,231 | |
| Deferred taxes | 168 | - | €307,231 | +€307,231 | |
| Amounts payable | 17/49 | €34,666 | €53,454 | +€18,787 | +54.2% |
| Amounts payable within one year | 42/48 | €34,666 | €53,454 | +€18,787 | +54.2% |
| Trade debts | 44 | €575 | €101 | -€474 | -82.4% |
| Suppliers | 440/4 | €575 | €101 | -€474 | -82.4% |
| Taxes, remuneration and social security | 45 | €10,467 | €9,170 | -€1,297 | -12.4% |
| Taxes | 450/3 | €9,231 | €9,170 | -€61 | -0.7% |
| Remuneration and social security | 454/9 | €1,236 | €0 | -€1,236 | -100% |
| Other amounts payable | 47/48 | €23,624 | €44,182 | +€20,559 | +87.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,455 | €13,255 | +€7,799 | +143% |
| Other operating charges | 640/8 | €2,395 | €1,935 | -€460 | -19.2% |
| Gross operating margin | 9900 | -€51,915 | -€53,897 | -€1,982 | -3.8% |
| Operating profit (loss) | 9901 | -€59,766 | -€69,087 | -€9,321 | -15.6% |
| Financial income | 75/76B | €71 | €1,862 | +€1,791 | +2,526% |
| Recurring financial income | 75 | €71 | €1,862 | +€1,791 | +2,526% |
| Financial charges | 65/66B | €765 | €738 | -€27 | -3.6% |
| Recurring financial charges | 65 | €765 | €738 | -€27 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€60,460 | -€67,962 | -€7,503 | -12.4% |
| Transfer from deferred taxes | 780 | - | €2,602 | +€2,602 | |
| Income taxes | 67/77 | €666 | €141 | -€525 | -78.8% |
| Profit (loss) for the period | 9904 | -€61,126 | -€65,502 | -€4,376 | -7.2% |
| Transfer from tax-exempt reserves | 789 | - | €6,194 | +€6,194 | |
| Profit (loss) for the period to be appropriated | 9905 | -€61,126 | -€59,308 | +€1,818 | +3.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.