LOPITECH: 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.
LOPITECH
Largest movements
- Cash +€134,749
up €134,749 (+33.1%), from €406,938 to €541,687
mainly Other debts (+€435,598) and Net result for the year (+€151,504)
- Stocks and contracts -€26,138
down €26,138 (-13.7%), from €190,406 to €164,268
of which Stocks: -€21,023
- Other debts +€435,598
up €435,598 (+723%), from €60,288 to €495,887
- Reserves -€318,496
down €318,496 (-61.8%), from €515,214 to €196,718
- Tax, wage and social debts -€38,034
down €38,034 (-81.0%), from €46,961 to €8,927
of which Taxes: -€38,034
- Trade debts +€27,480
up €27,480 (+66.3%), from €41,454 to €68,934
- Gross operating margin -€122,850
down €122,850 (-37.4%), from €328,652 to €205,801
- Other operating charges -€35,998
down €35,998 (-92.3%), from €38,994 to €2,996
- Taxes -€21,210
down €21,210 (-32.8%), from €64,737 to €43,528
- Financial charges -€10,321
down €10,321 (-93.3%), from €11,062 to €740
- Financial income -€4,026
down €4,026 (-47.2%), from €8,536 to €4,509
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €682,518 | €789,066 | +€106,548 | +15.6% |
| Fixed assets | 21/28 | €18,658 | €22,214 | +€3,557 | +19.1% |
| Intangible fixed assets | 21 | - | €5,603 | +€5,603 | |
| Tangible fixed assets | 22/27 | €18,523 | €16,477 | -€2,046 | -11.0% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €6,695 | €8,733 | +€2,038 | +30.4% |
| Furniture and vehicles | 24 | €11,828 | €7,744 | -€4,084 | -34.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €663,860 | €766,851 | +€102,991 | +15.5% |
| Stocks and contracts in progress | 3 | €190,406 | €164,268 | -€26,138 | -13.7% |
| Stocks | 30/36 | €122,321 | €101,298 | -€21,023 | -17.2% |
| Contracts in progress | 37 | €68,085 | €62,970 | -€5,115 | -7.5% |
| Amounts receivable within one year | 40/41 | €62,448 | €54,686 | -€7,762 | -12.4% |
| Trade receivables | 40 | €52,746 | €36,220 | -€16,526 | -31.3% |
| Other amounts receivable | 41 | €9,703 | €18,466 | +€8,764 | +90.3% |
| Cash at bank and in hand | 54/58 | €406,938 | €541,687 | +€134,749 | +33.1% |
| Deferred charges and accrued income | 490/1 | €4,068 | €6,210 | +€2,142 | +52.7% |
| Total equity and liabilities | 10/49 | €682,518 | €789,066 | +€106,548 | +15.6% |
| Equity | 10/15 | €533,814 | €215,318 | -€318,496 | -59.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €515,214 | €196,718 | -€318,496 | -61.8% |
| Distributable reserves | 133 | €515,214 | €196,718 | -€318,496 | -61.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €148,704 | €573,747 | +€425,044 | +286% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €148,704 | €573,747 | +€425,044 | +286% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €41,454 | €68,934 | +€27,480 | +66.3% |
| Suppliers | 440/4 | €41,454 | €68,934 | +€27,480 | +66.3% |
| Taxes, remuneration and social security | 45 | €46,961 | €8,927 | -€38,034 | -81.0% |
| Taxes | 450/3 | €44,511 | €6,477 | -€38,034 | -85.4% |
| Remuneration and social security | 454/9 | €2,450 | €2,450 | = | 0.0% |
| Other amounts payable | 47/48 | €60,288 | €495,887 | +€435,598 | +723% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,421 | €11,543 | +€3,121 | +37.1% |
| Other operating charges | 640/8 | €38,994 | €2,996 | -€35,998 | -92.3% |
| Gross operating margin | 9900 | €328,652 | €205,801 | -€122,850 | -37.4% |
| Operating profit (loss) | 9901 | €281,236 | €191,263 | -€89,974 | -32.0% |
| Financial income | 75/76B | €8,536 | €4,509 | -€4,026 | -47.2% |
| Recurring financial income | 75 | €8,536 | €4,509 | -€4,026 | -47.2% |
| Financial charges | 65/66B | €11,062 | €740 | -€10,321 | -93.3% |
| Recurring financial charges | 65 | €11,062 | €740 | -€10,321 | -93.3% |
| Profit (loss) for the period before taxes | 9903 | €278,710 | €195,032 | -€83,679 | -30.0% |
| Income taxes | 67/77 | €64,737 | €43,528 | -€21,210 | -32.8% |
| Profit (loss) for the period | 9904 | €213,973 | €151,504 | -€62,469 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €213,973 | €151,504 | -€62,469 | -29.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.