Lot-us: 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.
Lot-us
Largest movements
- Intangible fixed assets -€1,513
no longer reported in 2025 (was €1,513)
- Receivables within one year -€210
down €210 (-52.9%), from €396 to €187
of which Other amounts receivable: -€210
- Cash -€60
no longer reported in 2025 (was €60)
mainly Trade debts (-€10,563) and Short-term financial debts (-€9,102)
- Other debts +€20,247
up €20,247 (+190%), from €10,648 to €30,895
- Trade debts -€10,563
down €10,563 (-91.2%), from €11,587 to €1,024
- Short-term financial debts -€9,102
down €9,102 (-99.6%), from €9,142 to €40
- Profit (loss) carried forward -€2,419
down €2,419 (-7.7%), from -€31,507 to -€33,926
- Tax, wage and social debts +€53
up €53 (+53.6%), from €100 to €153
- Gross operating margin +€3,627
up €3,627 (+82.7%), from -€4,388 to -€760
- Financial charges -€1,047
down €1,047 (-77.2%), from €1,356 to €309
- Other operating charges -€311
no longer reported in 2025 (was €311)
- Depreciation -€267
down €267 (-15.0%), from €1,780 to €1,513
- Taxes -€238
down €238, from €75 to -€164
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 | €1,969 | €187 | -€1,782 | -90.5% |
| Fixed assets | 21/28 | €1,513 | - | -€1,513 | |
| Intangible fixed assets | 21 | €1,513 | - | -€1,513 | |
| Current assets | 29/58 | €456 | €187 | -€269 | -59.0% |
| Amounts receivable within one year | 40/41 | €396 | €187 | -€210 | -52.9% |
| Trade receivables | 40 | €187 | €187 | = | 0.0% |
| Other amounts receivable | 41 | €210 | - | -€210 | |
| Cash at bank and in hand | 54/58 | €60 | - | -€60 | |
| Total equity and liabilities | 10/49 | €1,969 | €187 | -€1,782 | -90.5% |
| Equity | 10/15 | -€29,507 | -€31,926 | -€2,419 | -8.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,507 | -€33,926 | -€2,419 | -7.7% |
| Amounts payable | 17/49 | €31,476 | €32,113 | +€636 | +2.0% |
| Amounts payable within one year | 42/48 | €31,476 | €32,113 | +€636 | +2.0% |
| Financial debts | 43 | €9,142 | €40 | -€9,102 | -99.6% |
| Credit institutions | 430/8 | €9,142 | €40 | -€9,102 | -99.6% |
| Trade debts | 44 | €11,587 | €1,024 | -€10,563 | -91.2% |
| Suppliers | 440/4 | €11,587 | €1,024 | -€10,563 | -91.2% |
| Taxes, remuneration and social security | 45 | €100 | €153 | +€53 | +53.6% |
| Taxes | 450/3 | €100 | €153 | +€53 | +53.6% |
| Other amounts payable | 47/48 | €10,648 | €30,895 | +€20,247 | +190% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,780 | €1,513 | -€267 | -15.0% |
| Other operating charges | 640/8 | €311 | - | -€311 | |
| Gross operating margin | 9900 | -€4,388 | -€760 | +€3,627 | +82.7% |
| Operating profit (loss) | 9901 | -€6,479 | -€2,273 | +€4,206 | +64.9% |
| Financial charges | 65/66B | €1,356 | €309 | -€1,047 | -77.2% |
| Recurring financial charges | 65 | €1,356 | €309 | -€1,047 | -77.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,835 | -€2,582 | +€5,252 | +67.0% |
| Income taxes | 67/77 | €75 | -€164 | -€238 | |
| Profit (loss) for the period | 9904 | -€7,909 | -€2,419 | +€5,491 | +69.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,909 | -€2,419 | +€5,491 | +69.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.