LOT CONCEPTS: 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.
LOT CONCEPTS
Largest movements
- Receivables within one year +€7,170
up €7,170 (+97.6%), from €7,344 to €14,514
of which Other amounts receivable: +€7,170
- Cash -€6,501
down €6,501 (-77.5%), from €8,387 to €1,886
mainly Receivables within one year (-€7,170) and Tax, wage and social debts (-€432)
- Profit (loss) carried forward +€1,124
up €1,124 (+27.2%), from -€4,129 to -€3,004
- Tax, wage and social debts -€432
down €432 (-34.9%), from €1,236 to €804
- Taxes -€586
down €586 (-58.9%), from €995 to €409
- Gross operating margin +€58
up €58 (+5.2%), from €1,115 to €1,173
- Financial income +€51
up €51 (+10.7%), from €476 to €527
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 | €15,732 | €16,400 | +€668 | +4.2% |
| Current assets | 29/58 | €15,732 | €16,400 | +€668 | +4.2% |
| Amounts receivable within one year | 40/41 | €7,344 | €14,514 | +€7,170 | +97.6% |
| Trade receivables | 40 | €1,210 | €1,210 | = | 0.0% |
| Other amounts receivable | 41 | €6,134 | €13,304 | +€7,170 | +116.9% |
| Cash at bank and in hand | 54/58 | €8,387 | €1,886 | -€6,501 | -77.5% |
| Total equity and liabilities | 10/49 | €15,732 | €16,400 | +€668 | +4.2% |
| Equity | 10/15 | €14,471 | €15,596 | +€1,124 | +7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,129 | -€3,004 | +€1,124 | +27.2% |
| Amounts payable | 17/49 | €1,260 | €804 | -€456 | -36.2% |
| Amounts payable within one year | 42/48 | €1,260 | €804 | -€456 | -36.2% |
| Trade debts | 44 | €24 | - | -€24 | |
| Suppliers | 440/4 | €24 | - | -€24 | |
| Taxes, remuneration and social security | 45 | €1,236 | €804 | -€432 | -34.9% |
| Taxes | 450/3 | €1,236 | €804 | -€432 | -34.9% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €1,115 | €1,173 | +€58 | +5.2% |
| Operating profit (loss) | 9901 | €997 | €1,053 | +€56 | +5.6% |
| Financial income | 75/76B | €476 | €527 | +€51 | +10.7% |
| Recurring financial income | 75 | €476 | €527 | +€51 | +10.7% |
| Financial charges | 65/66B | €45 | €46 | +€1 | +2.0% |
| Recurring financial charges | 65 | €45 | €46 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €1,427 | €1,534 | +€106 | +7.4% |
| Income taxes | 67/77 | €995 | €409 | -€586 | -58.9% |
| Profit (loss) for the period | 9904 | €432 | €1,124 | +€692 | +160.2% |
| Profit (loss) for the period to be appropriated | 9905 | €432 | €1,124 | +€692 | +160.2% |
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 7 October 2026 via checked.be.