de LOT: what changed
Two fiscal 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.
de LOT
Largest movements
- Tangible fixed assets -€29,357
down €29,357 (-3.2%), from €919,718 to €890,361
of which Land and buildings: -€28,233
- Profit (loss) carried forward -€45,969
down €45,969 (-37.8%), from -€121,540 to -€167,509
- Gross operating margin -€6,034
down €6,034, from €257 to -€5,777
- Other operating charges +€160
up €160 (+1.7%), from €9,295 to €9,455
- Depreciation +€113
up €113 (+0.4%), from €30,563 to €30,677
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 | €2,867,589 | €2,825,771 | -€41,818 | -1.5% |
| Fixed assets | 21/28 | €923,468 | €894,111 | -€29,357 | -3.2% |
| Tangible fixed assets | 22/27 | €919,718 | €890,361 | -€29,357 | -3.2% |
| Land and buildings | 22 | €899,445 | €871,212 | -€28,233 | -3.1% |
| Plant, machinery and equipment | 23 | €20,273 | €19,149 | -€1,124 | -5.5% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €1,944,121 | €1,931,660 | -€12,461 | -0.6% |
| Amounts receivable within one year | 40/41 | €1,640,610 | €1,624,135 | -€16,475 | -1.0% |
| Trade receivables | 40 | €16,475 | - | -€16,475 | |
| Other amounts receivable | 41 | €1,624,135 | €1,624,135 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,506 | €23,147 | +€11,641 | +101.2% |
| Deferred charges and accrued income | 490/1 | €292,005 | €284,378 | -€7,627 | -2.6% |
| Total equity and liabilities | 10/49 | €2,867,589 | €2,825,771 | -€41,818 | -1.5% |
| Equity | 10/15 | €1,438,460 | €1,392,491 | -€45,969 | -3.2% |
| Contributions | 10/11 | €1,560,000 | €1,560,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,540 | -€167,509 | -€45,969 | -37.8% |
| Amounts payable | 17/49 | €1,429,129 | €1,433,280 | +€4,151 | +0.3% |
| Amounts payable after more than one year | 17 | €1,421,280 | €1,433,280 | +€12,000 | +0.8% |
| Other amounts payable | 178/9 | €1,421,280 | €1,433,280 | +€12,000 | +0.8% |
| Amounts payable within one year | 42/48 | €7,849 | - | -€7,849 | |
| Trade debts | 44 | €7,849 | - | -€7,849 | |
| Suppliers | 440/4 | €7,849 | - | -€7,849 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,563 | €30,677 | +€113 | +0.4% |
| Other operating charges | 640/8 | €9,295 | €9,455 | +€160 | +1.7% |
| Gross operating margin | 9900 | €257 | -€5,777 | -€6,034 | |
| Operating profit (loss) | 9901 | -€39,602 | -€45,909 | -€6,307 | -15.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €60 | €60 | = | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€39,662 | -€45,969 | -€6,307 | -15.9% |
| Profit (loss) for the period | 9904 | -€39,662 | -€45,969 | -€6,307 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,662 | -€45,969 | -€6,307 | -15.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.