Lot 12 Services: what changed
Lot 12 Services
Largest movements
- Tangible fixed assets +€157,789
up €157,789 (+1,578%), from €10,000 to €167,789
of which Land and buildings: +€150,078
- Receivables within one year +€16,412
up €16,412 (+106%), from €15,428 to €31,840
of which Trade receivables: +€15,319
- Cash +€4,722
up €4,722 (+15.0%), from €31,526 to €36,248
mainly Debts after one year (+€114,358) and Net result for the year (+€53,360)
- Debts after one year +€114,358
new in 2025: €114,358
- Reserves +€53,360
up €53,360 (+176%), from €30,372 to €83,732
- Tax, wage and social debts +€8,086
up €8,086 (+36.1%), from €22,403 to €30,489
of which Taxes: +€12,586
- Current portion of long-term debt +€4,398
new in 2025: €4,398
- Gross operating margin +€39,729
up €39,729 (+102%), from €38,818 to €78,547
- Taxes +€6,819
up €6,819 (+81.8%), from €8,334 to €15,152
- Financial charges +€5,962
up €5,962 (+8,604%), from €69 to €6,031
- Other operating charges +€3,405
up €3,405 (+3,227%), from €106 to €3,510
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,954 | €235,877 | +€178,923 | +314% |
| Fixed assets | 21/28 | €10,000 | €167,789 | +€157,789 | +1,578% |
| Tangible fixed assets | 22/27 | €10,000 | €167,789 | +€157,789 | +1,578% |
| Land and buildings | 22 | €10,000 | €160,078 | +€150,078 | +1,501% |
| Plant, machinery and equipment | 23 | - | €2,759 | +€2,759 | |
| Furniture and vehicles | 24 | - | €2,755 | +€2,755 | |
| Other tangible fixed assets | 26 | - | €2,197 | +€2,197 | |
| Current assets | 29/58 | €46,954 | €68,088 | +€21,134 | +45.0% |
| Amounts receivable within one year | 40/41 | €15,428 | €31,840 | +€16,412 | +106% |
| Trade receivables | 40 | €15,428 | €30,746 | +€15,319 | +99.3% |
| Other amounts receivable | 41 | - | €1,094 | +€1,094 | |
| Cash at bank and in hand | 54/58 | €31,526 | €36,248 | +€4,722 | +15.0% |
| Total equity and liabilities | 10/49 | €56,954 | €235,877 | +€178,923 | +314% |
| Equity | 10/15 | €32,872 | €86,232 | +€53,360 | +162% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €30,372 | €83,732 | +€53,360 | +176% |
| Distributable reserves | 133 | €30,372 | €83,732 | +€53,360 | +176% |
| Amounts payable | 17/49 | €24,082 | €149,646 | +€125,564 | +521% |
| Amounts payable after more than one year | 17 | - | €114,358 | +€114,358 | |
| Financial debts | 170/4 | - | €114,358 | +€114,358 | |
| Amounts payable within one year | 42/48 | €24,082 | €34,887 | +€10,805 | +44.9% |
| Current portion of amounts payable after more than one year | 42 | - | €4,398 | +€4,398 | |
| Taxes, remuneration and social security | 45 | €22,403 | €30,489 | +€8,086 | +36.1% |
| Taxes | 450/3 | €17,903 | €30,489 | +€12,586 | +70.3% |
| Remuneration and social security | 454/9 | €4,500 | €0 | -€4,500 | -100% |
| Other amounts payable | 47/48 | €1,679 | €0 | -€1,679 | -100% |
| Accrued charges and deferred income | 492/3 | - | €401 | +€401 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €493 | +€493 | |
| Other operating charges | 640/8 | €106 | €3,510 | +€3,405 | +3,227% |
| Gross operating margin | 9900 | €38,818 | €78,547 | +€39,729 | +102% |
| Operating profit (loss) | 9901 | €38,712 | €74,543 | +€35,831 | +92.6% |
| Financial income | 75/76B | €63 | €0 | -€62 | -99.6% |
| Recurring financial income | 75 | €63 | €0 | -€62 | -99.6% |
| Financial charges | 65/66B | €69 | €6,031 | +€5,962 | +8,604% |
| Recurring financial charges | 65 | €69 | €6,031 | +€5,962 | +8,604% |
| Profit (loss) for the period before taxes | 9903 | €38,705 | €68,512 | +€29,807 | +77.0% |
| Income taxes | 67/77 | €8,334 | €15,152 | +€6,819 | +81.8% |
| Profit (loss) for the period | 9904 | €30,372 | €53,360 | +€22,988 | +75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,372 | €53,360 | +€22,988 | +75.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.