Gallery LOTTIE: 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.
Gallery LOTTIE
Largest movements
- Tangible fixed assets +€22,350
up €22,350 (+76.6%), from €29,176 to €51,526
of which Leasing and similar rights: +€24,475
- Cash +€21,272
up €21,272 (+30.2%), from €70,549 to €91,820
mainly Net result for the year (+€46,455) and Debts after one year (+€17,370)
- Intangible fixed assets -€4,000
down €4,000 (-36.9%), from €10,833 to €6,833
- Stocks and contracts +€3,411
up €3,411 (+19.5%), from €17,500 to €20,911
- Reserves +€46,455
up €46,455 (+65.3%), from €71,178 to €117,632
- Debts after one year +€17,370
new in 2025: €17,370
- Trade debts -€11,972
down €11,972 (-50.2%), from €23,847 to €11,876
- Tax, wage and social debts -€11,185
down €11,185 (-68.5%), from €16,321 to €5,136
- Current portion of long-term debt +€3,845
new in 2025: €3,845
- Gross operating margin +€28,049
up €28,049 (+60.1%), from €46,634 to €74,683
- Depreciation +€5,475
up €5,475 (+58.5%), from €9,364 to €14,839
- Taxes +€4,163
up €4,163 (+54.5%), from €7,633 to €11,796
- Financial charges +€1,336
up €1,336 (+1,019%), from €131 to €1,467
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 | €132,276 | €178,366 | +€46,091 | +34.8% |
| Fixed assets | 21/28 | €42,909 | €61,260 | +€18,350 | +42.8% |
| Intangible fixed assets | 21 | €10,833 | €6,833 | -€4,000 | -36.9% |
| Tangible fixed assets | 22/27 | €29,176 | €51,526 | +€22,350 | +76.6% |
| Plant, machinery and equipment | 23 | €29,176 | €27,051 | -€2,125 | -7.3% |
| Leasing and similar rights | 25 | - | €24,475 | +€24,475 | |
| Financial fixed assets | 28 | €2,900 | €2,900 | = | 0.0% |
| Current assets | 29/58 | €89,366 | €117,106 | +€27,740 | +31.0% |
| Stocks and contracts in progress | 3 | €17,500 | €20,911 | +€3,411 | +19.5% |
| Stocks | 30/36 | €17,500 | €20,911 | +€3,411 | +19.5% |
| Amounts receivable within one year | 40/41 | €500 | €2,224 | +€1,724 | +345% |
| Other amounts receivable | 41 | €500 | €2,224 | +€1,724 | +345% |
| Cash at bank and in hand | 54/58 | €70,549 | €91,820 | +€21,272 | +30.2% |
| Deferred charges and accrued income | 490/1 | €818 | €2,151 | +€1,333 | +163% |
| Total equity and liabilities | 10/49 | €132,276 | €178,366 | +€46,091 | +34.8% |
| Equity | 10/15 | €91,178 | €137,632 | +€46,455 | +50.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €71,178 | €117,632 | +€46,455 | +65.3% |
| Distributable reserves | 133 | €71,178 | €117,632 | +€46,455 | +65.3% |
| Amounts payable | 17/49 | €41,098 | €40,734 | -€364 | -0.9% |
| Amounts payable after more than one year | 17 | - | €17,370 | +€17,370 | |
| Financial debts | 170/4 | - | €17,370 | +€17,370 | |
| Amounts payable within one year | 42/48 | €41,098 | €22,804 | -€18,294 | -44.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,845 | +€3,845 | |
| Trade debts | 44 | €23,847 | €11,876 | -€11,972 | -50.2% |
| Suppliers | 440/4 | €23,847 | €11,876 | -€11,972 | -50.2% |
| Taxes, remuneration and social security | 45 | €16,321 | €5,136 | -€11,185 | -68.5% |
| Taxes | 450/3 | €16,321 | €5,136 | -€11,185 | -68.5% |
| Other amounts payable | 47/48 | €930 | €1,948 | +€1,018 | +109% |
| Accrued charges and deferred income | 492/3 | - | €560 | +€560 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,364 | €14,839 | +€5,475 | +58.5% |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | €46,634 | €74,683 | +€28,049 | +60.1% |
| Operating profit (loss) | 9901 | €37,155 | €59,718 | +€22,563 | +60.7% |
| Financial income | 75/76B | €64 | €0 | -€64 | -100.0% |
| Recurring financial income | 75 | €64 | €0 | -€64 | -100.0% |
| Financial charges | 65/66B | €131 | €1,467 | +€1,336 | +1,019% |
| Recurring financial charges | 65 | €131 | €1,467 | +€1,336 | +1,019% |
| Profit (loss) for the period before taxes | 9903 | €37,088 | €58,251 | +€21,163 | +57.1% |
| Income taxes | 67/77 | €7,633 | €11,796 | +€4,163 | +54.5% |
| Profit (loss) for the period | 9904 | €29,455 | €46,455 | +€17,000 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,455 | €46,455 | +€17,000 | +57.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.