LOT3: 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.
LOT3
Largest movements
- Cash +€9,821
up €9,821 (+40.0%), from €24,533 to €34,354
mainly Net result for the year (+€11,960) and Depreciation (+€8,653)
- Tangible fixed assets -€8,653
down €8,653 (-5.3%), from €163,864 to €155,211
- Debts after one year -€15,404
down €15,404 (-13.9%), from €110,543 to €95,138
- Profit (loss) carried forward +€11,960
up €11,960 (+60.5%), from €19,765 to €31,725
- Tax, wage and social debts +€4,354
up €4,354 (+108.3%), from €4,022 to €8,375
- Financial charges -€883
down €883 (-30.7%), from €2,877 to €1,994
- Gross operating margin +€817
up €817 (+2.8%), from €29,032 to €29,848
- Taxes +€332
up €332 (+8.3%), from €4,022 to €4,354
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 | €188,398 | €189,565 | +€1,167 | +0.6% |
| Fixed assets | 21/28 | €163,864 | €155,211 | -€8,653 | -5.3% |
| Tangible fixed assets | 22/27 | €163,864 | €155,211 | -€8,653 | -5.3% |
| Land and buildings | 22 | €163,864 | €155,211 | -€8,653 | -5.3% |
| Current assets | 29/58 | €24,533 | €34,354 | +€9,821 | +40.0% |
| Cash at bank and in hand | 54/58 | €24,533 | €34,354 | +€9,821 | +40.0% |
| Total equity and liabilities | 10/49 | €188,398 | €189,565 | +€1,167 | +0.6% |
| Equity | 10/15 | €44,765 | €56,725 | +€11,960 | +26.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,765 | €31,725 | +€11,960 | +60.5% |
| Amounts payable | 17/49 | €143,632 | €132,839 | -€10,793 | -7.5% |
| Amounts payable after more than one year | 17 | €110,543 | €95,138 | -€15,404 | -13.9% |
| Financial debts | 170/4 | €110,543 | €95,138 | -€15,404 | -13.9% |
| Amounts payable within one year | 42/48 | €33,090 | €37,701 | +€4,611 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €13,790 | €14,600 | +€810 | +5.9% |
| Trade debts | 44 | €427 | €28 | -€399 | -93.4% |
| Suppliers | 440/4 | €427 | €28 | -€399 | -93.4% |
| Taxes, remuneration and social security | 45 | €4,022 | €8,375 | +€4,354 | +108.3% |
| Taxes | 450/3 | €4,022 | €8,375 | +€4,354 | +108.3% |
| Other amounts payable | 47/48 | €14,851 | €14,698 | -€153 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,653 | €8,653 | = | 0.0% |
| Other operating charges | 640/8 | €2,743 | €2,887 | +€145 | +5.3% |
| Gross operating margin | 9900 | €29,032 | €29,848 | +€817 | +2.8% |
| Operating profit (loss) | 9901 | €17,636 | €18,308 | +€672 | +3.8% |
| Financial charges | 65/66B | €2,877 | €1,994 | -€883 | -30.7% |
| Recurring financial charges | 65 | €2,877 | €1,994 | -€883 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €14,759 | €16,314 | +€1,555 | +10.5% |
| Income taxes | 67/77 | €4,022 | €4,354 | +€332 | +8.3% |
| Profit (loss) for the period | 9904 | €10,737 | €11,960 | +€1,223 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,737 | €11,960 | +€1,223 | +11.4% |
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 5 October 2026 via checked.be.