LATUPRI: 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.
LATUPRI
Largest movements
- Tangible fixed assets -€5,626
down €5,626 (-4.3%), from €130,712 to €125,086
of which Land and buildings: -€5,406
- Cash +€1,964
up €1,964 (+34.6%), from €5,672 to €7,636
mainly Depreciation (+€7,771) and Trade debts (+€2,523)
- Reserves -€4,491
down €4,491 (-7.3%), from €61,484 to €56,993
of which Tax-exempt reserves: -€4,491
- Trade debts +€2,523
up €2,523 (+77.4%), from €3,258 to €5,781
- Provisions -€2,313
down €2,313 (-7.7%), from €30,064 to €27,751
- Profit (loss) carried forward +€1,724
up €1,724 (+5.4%), from €31,934 to €33,658
- Gross operating margin +€1,863
up €1,863 (+71.4%), from €2,609 to €4,472
- Financial charges -€430
down €430 (-44.1%), from €975 to €545
- Other operating charges +€149
up €149 (+6.8%), from €2,188 to €2,337
- Depreciation +€107
up €107 (+1.4%), from €7,664 to €7,771
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 | €157,815 | €155,474 | -€2,341 | -1.5% |
| Fixed assets | 21/28 | €130,712 | €125,086 | -€5,626 | -4.3% |
| Tangible fixed assets | 22/27 | €130,712 | €125,086 | -€5,626 | -4.3% |
| Land and buildings | 22 | €130,064 | €124,659 | -€5,406 | -4.2% |
| Plant, machinery and equipment | 23 | €287 | €242 | -€45 | -15.8% |
| Furniture and vehicles | 24 | €360 | €185 | -€175 | -48.6% |
| Current assets | 29/58 | €27,103 | €30,388 | +€3,285 | +12.1% |
| Amounts receivable within one year | 40/41 | €20,675 | €21,923 | +€1,248 | +6.0% |
| Trade receivables | 40 | - | €1,323 | +€1,323 | |
| Other amounts receivable | 41 | €20,675 | €20,600 | -€75 | -0.4% |
| Cash at bank and in hand | 54/58 | €5,672 | €7,636 | +€1,964 | +34.6% |
| Deferred charges and accrued income | 490/1 | €757 | €830 | +€73 | +9.6% |
| Total equity and liabilities | 10/49 | €157,815 | €155,474 | -€2,341 | -1.5% |
| Equity | 10/15 | €124,395 | €121,628 | -€2,767 | -2.2% |
| Contributions | 10/11 | €30,977 | €30,977 | = | 0.0% |
| Reserves | 13 | €61,484 | €56,993 | -€4,491 | -7.3% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €58,386 | €53,895 | -€4,491 | -7.7% |
| Profit (loss) carried forward | 14 | €31,934 | €33,658 | +€1,724 | +5.4% |
| Provisions and deferred taxes | 16 | €30,064 | €27,751 | -€2,313 | -7.7% |
| Deferred taxes | 168 | €30,064 | €27,751 | -€2,313 | -7.7% |
| Amounts payable | 17/49 | €3,355 | €6,094 | +€2,739 | +81.6% |
| Amounts payable within one year | 42/48 | €3,355 | €6,094 | +€2,739 | +81.6% |
| Trade debts | 44 | €3,258 | €5,781 | +€2,523 | +77.4% |
| Suppliers | 440/4 | €3,258 | €5,781 | +€2,523 | +77.4% |
| Advances received on contracts in progress | 46 | - | €239 | +€239 | |
| Taxes, remuneration and social security | 45 | €97 | €75 | -€22 | -23.0% |
| Taxes | 450/3 | €97 | €75 | -€22 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,664 | €7,771 | +€107 | +1.4% |
| Other operating charges | 640/8 | €2,188 | €2,337 | +€149 | +6.8% |
| Gross operating margin | 9900 | €2,609 | €4,472 | +€1,863 | +71.4% |
| Operating profit (loss) | 9901 | -€7,242 | -€5,636 | +€1,607 | +22.2% |
| Financial income | 75/76B | €1,199 | €1,161 | -€38 | -3.2% |
| Recurring financial income | 75 | €1,199 | €1,161 | -€38 | -3.2% |
| Financial charges | 65/66B | €975 | €545 | -€430 | -44.1% |
| Recurring financial charges | 65 | €975 | €545 | -€430 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,018 | -€5,020 | +€1,999 | +28.5% |
| Transfer from deferred taxes | 780 | €2,313 | €2,313 | = | 0.0% |
| Income taxes | 67/77 | €74 | €60 | -€14 | -19.0% |
| Profit (loss) for the period | 9904 | -€4,780 | -€2,767 | +€2,013 | +42.1% |
| Transfer from tax-exempt reserves | 789 | €4,491 | €4,491 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€289 | €1,724 | +€2,013 |
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 19 October 2026 via checked.be.