LODT: 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.
LODT
Largest movements
- Tangible fixed assets -€9,481
down €9,481 (-9.6%), from €99,004 to €89,523
of which Land and buildings: -€6,138
- Deferred charges and accrued income +€2,426
up €2,426 (+195.0%), from €1,244 to €3,670
- Receivables within one year -€1,524
down €1,524 (-97.3%), from €1,566 to €42
- Other debts +€6,996
up €6,996 (+22.4%), from €31,272 to €38,267
- Debts after one year -€6,196
down €6,196 (-15.9%), from €38,860 to €32,663
- Profit (loss) carried forward -€6,175
down €6,175 (-43.6%), from €14,167 to €7,993
- Tax, wage and social debts -€2,059
down €2,059 (-88.5%), from €2,326 to €267
- Trade debts -€1,455
down €1,455 (-95.5%), from €1,524 to €69
- Gross operating margin -€11,981
down €11,981 (-67.0%), from €17,888 to €5,906
- Taxes -€1,963
down €1,963 (-93.3%), from €2,105 to €141
- Other operating charges -€371
down €371 (-20.4%), from €1,817 to €1,446
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 | €102,725 | €93,954 | -€8,772 | -8.5% |
| Fixed assets | 21/28 | €99,004 | €89,523 | -€9,481 | -9.6% |
| Tangible fixed assets | 22/27 | €99,004 | €89,523 | -€9,481 | -9.6% |
| Land and buildings | 22 | €95,661 | €89,523 | -€6,138 | -6.4% |
| Furniture and vehicles | 24 | €3,343 | €0 | -€3,343 | -100.0% |
| Current assets | 29/58 | €3,721 | €4,430 | +€709 | +19.1% |
| Amounts receivable within one year | 40/41 | €1,566 | €42 | -€1,524 | -97.3% |
| Trade receivables | 40 | €1,566 | €42 | -€1,524 | -97.3% |
| Cash at bank and in hand | 54/58 | €910 | €718 | -€192 | -21.1% |
| Deferred charges and accrued income | 490/1 | €1,244 | €3,670 | +€2,426 | +195.0% |
| Total equity and liabilities | 10/49 | €102,725 | €93,954 | -€8,772 | -8.5% |
| Equity | 10/15 | €22,227 | €16,053 | -€6,175 | -27.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,167 | €7,993 | -€6,175 | -43.6% |
| Amounts payable | 17/49 | €80,498 | €77,901 | -€2,597 | -3.2% |
| Amounts payable after more than one year | 17 | €38,860 | €32,663 | -€6,196 | -15.9% |
| Financial debts | 170/4 | €38,860 | €32,663 | -€6,196 | -15.9% |
| Amounts payable within one year | 42/48 | €41,211 | €44,800 | +€3,589 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €6,089 | €6,196 | +€108 | +1.8% |
| Trade debts | 44 | €1,524 | €69 | -€1,455 | -95.5% |
| Suppliers | 440/4 | €1,524 | €69 | -€1,455 | -95.5% |
| Taxes, remuneration and social security | 45 | €2,326 | €267 | -€2,059 | -88.5% |
| Taxes | 450/3 | €2,326 | €267 | -€2,059 | -88.5% |
| Other amounts payable | 47/48 | €31,272 | €38,267 | +€6,996 | +22.4% |
| Accrued charges and deferred income | 492/3 | €427 | €437 | +€10 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,537 | €9,481 | -€56 | -0.6% |
| Other operating charges | 640/8 | €1,817 | €1,446 | -€371 | -20.4% |
| Gross operating margin | 9900 | €17,888 | €5,906 | -€11,981 | -67.0% |
| Operating profit (loss) | 9901 | €6,534 | -€5,021 | -€11,555 | |
| Financial charges | 65/66B | €1,154 | €1,012 | -€142 | -12.3% |
| Recurring financial charges | 65 | €1,154 | €1,012 | -€142 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €5,380 | -€6,033 | -€11,413 | |
| Income taxes | 67/77 | €2,105 | €141 | -€1,963 | -93.3% |
| Profit (loss) for the period | 9904 | €3,275 | -€6,175 | -€9,450 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,275 | -€6,175 | -€9,450 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.