Lautumar: 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.
Lautumar
Largest movements
- Cash +€68,192
up €68,192 (+2731.5%), from €2,497 to €70,688
mainly Net result for the year (+€75,606) and Tax, wage and social debts (+€62,265)
- Receivables within one year +€66,401
up €66,401 (+66.8%), from €99,425 to €165,826
of which Other amounts receivable: +€66,401
- Reserves +€74,747
up €74,747 (+130.5%), from €57,271 to €132,018
of which Distributable reserves: +€74,747
- Tax, wage and social debts +€62,265
up €62,265 (+236.5%), from €26,326 to €88,591
- Debts after one year -€3,000
no longer reported in 2025 (was €3,000)
- Current portion of long-term debt +€3,000
up €3,000 (+30.0%), from €10,000 to €13,000
- Gross operating margin +€74,659
up €74,659 (+166.6%), from €44,800 to €119,459
- Taxes +€26,394
up €26,394 (+186.8%), from €14,129 to €40,523
- Financial charges -€2,030
down €2,030 (-40.4%), from €5,027 to €2,997
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.
Cash bridge derived
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 | €102,835 | €239,044 | +€136,210 | +132.5% |
| Fixed assets | 21/28 | - | €1,374 | +€1,374 | |
| Tangible fixed assets | 22/27 | - | €1,374 | +€1,374 | |
| Furniture and vehicles | 24 | - | €1,374 | +€1,374 | |
| Current assets | 29/58 | €102,835 | €237,670 | +€134,836 | +131.1% |
| Amounts receivable within one year | 40/41 | €99,425 | €165,826 | +€66,401 | +66.8% |
| Trade receivables | 40 | €53,240 | €53,240 | = | 0.0% |
| Other amounts receivable | 41 | €46,185 | €112,586 | +€66,401 | +143.8% |
| Cash at bank and in hand | 54/58 | €2,497 | €70,688 | +€68,192 | +2731.5% |
| Deferred charges and accrued income | 490/1 | €913 | €1,156 | +€243 | +26.6% |
| Total equity and liabilities | 10/49 | €102,835 | €239,044 | +€136,210 | +132.5% |
| Equity | 10/15 | €57,771 | €132,518 | +€74,747 | +129.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €57,271 | €132,018 | +€74,747 | +130.5% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €57,221 | €131,968 | +€74,747 | +130.6% |
| Amounts payable | 17/49 | €45,064 | €106,527 | +€61,463 | +136.4% |
| Amounts payable after more than one year | 17 | €3,000 | - | -€3,000 | |
| Financial debts | 170/4 | €3,000 | - | -€3,000 | |
| Amounts payable within one year | 42/48 | €41,544 | €105,487 | +€63,943 | +153.9% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €13,000 | +€3,000 | +30.0% |
| Financial debts | 43 | €194 | €207 | +€13 | +6.8% |
| Credit institutions | 430/8 | €194 | €207 | +€13 | +6.8% |
| Trade debts | 44 | €5,025 | €2,830 | -€2,195 | -43.7% |
| Suppliers | 440/4 | €5,025 | €2,830 | -€2,195 | -43.7% |
| Taxes, remuneration and social security | 45 | €26,326 | €88,591 | +€62,265 | +236.5% |
| Taxes | 450/3 | €26,326 | €88,591 | +€62,265 | +236.5% |
| Other amounts payable | 47/48 | - | €859 | +€859 | |
| Accrued charges and deferred income | 492/3 | €520 | €1,040 | +€520 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €270 | +€270 | |
| Other operating charges | 640/8 | €348 | €730 | +€382 | +110.0% |
| Gross operating margin | 9900 | €44,800 | €119,459 | +€74,659 | +166.6% |
| Operating profit (loss) | 9901 | €44,453 | €118,459 | +€74,006 | +166.5% |
| Financial income | 75/76B | €1,471 | €666 | -€804 | -54.7% |
| Recurring financial income | 75 | €1,471 | €666 | -€804 | -54.7% |
| Financial charges | 65/66B | €5,027 | €2,997 | -€2,030 | -40.4% |
| Recurring financial charges | 65 | €5,027 | €2,997 | -€2,030 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €40,897 | €116,129 | +€75,232 | +184.0% |
| Income taxes | 67/77 | €14,129 | €40,523 | +€26,394 | +186.8% |
| Profit (loss) for the period | 9904 | €26,768 | €75,606 | +€48,839 | +182.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,768 | €75,606 | +€48,839 | +182.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.