LOTA SIGMA: what changed
LOTA SIGMA
Largest movements
- Receivables within one year +€27,377
up €27,377 (+233%), from €11,729 to €39,106
of which Other amounts receivable: +€26,819
- Cash +€8,467
up €8,467 (+127%), from €6,670 to €15,137
mainly Net result for the year (+€19,882) and Tax, wage and social debts (+€17,860)
- Tangible fixed assets -€595
down €595 (-29.1%), from €2,043 to €1,448
- Reserves +€19,882
up €19,882 (+266%), from €7,483 to €27,365
of which Distributable reserves: +€19,882
- Tax, wage and social debts +€17,860
up €17,860 (+574%), from €3,110 to €20,970
- Trade debts -€2,493
down €2,493 (-64.5%), from €3,867 to €1,374
- Gross operating margin +€12,931
up €12,931 (+68.7%), from €18,827 to €31,759
- Taxes +€5,426
up €5,426 (+108%), from €5,034 to €10,459
- Other operating charges -€638
down €638 (-44.5%), from €1,434 to €797
- Financial income +€576
new in 2025: €576
- Financial charges +€426
up €426 (+243%), from €175 to €602
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 | €20,660 | €55,909 | +€35,249 | +171% |
| Fixed assets | 21/28 | €2,261 | €1,666 | -€595 | -26.3% |
| Tangible fixed assets | 22/27 | €2,043 | €1,448 | -€595 | -29.1% |
| Furniture and vehicles | 24 | €2,043 | €1,448 | -€595 | -29.1% |
| Financial fixed assets | 28 | €218 | €218 | = | 0.0% |
| Current assets | 29/58 | €18,399 | €54,243 | +€35,845 | +195% |
| Amounts receivable within one year | 40/41 | €11,729 | €39,106 | +€27,377 | +233% |
| Trade receivables | 40 | €8,516 | €9,075 | +€559 | +6.6% |
| Other amounts receivable | 41 | €3,213 | €30,031 | +€26,819 | +835% |
| Cash at bank and in hand | 54/58 | €6,670 | €15,137 | +€8,467 | +127% |
| Total equity and liabilities | 10/49 | €20,660 | €55,909 | +€35,249 | +171% |
| Equity | 10/15 | €13,683 | €33,565 | +€19,882 | +145% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,483 | €27,365 | +€19,882 | +266% |
| Non-distributable reserves | 130/1 | €1,553 | €1,553 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,553 | €1,553 | = | 0.0% |
| Distributable reserves | 133 | €5,930 | €25,812 | +€19,882 | +335% |
| Amounts payable | 17/49 | €6,977 | €22,344 | +€15,367 | +220% |
| Amounts payable within one year | 42/48 | €6,977 | €22,344 | +€15,367 | +220% |
| Trade debts | 44 | €3,867 | €1,374 | -€2,493 | -64.5% |
| Suppliers | 440/4 | €3,867 | €1,374 | -€2,493 | -64.5% |
| Taxes, remuneration and social security | 45 | €3,110 | €20,970 | +€17,860 | +574% |
| Taxes | 450/3 | €3,110 | €20,970 | +€17,860 | +574% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €805 | €595 | -€209 | -26.0% |
| Other operating charges | 640/8 | €1,434 | €797 | -€638 | -44.5% |
| Non-recurring operating charges | 66A | €903 | - | -€903 | |
| Gross operating margin | 9900 | €18,827 | €31,759 | +€12,931 | +68.7% |
| Operating profit (loss) | 9901 | €15,686 | €30,367 | +€14,681 | +93.6% |
| Financial income | 75/76B | - | €576 | +€576 | |
| Recurring financial income | 75 | - | €576 | +€576 | |
| Financial charges | 65/66B | €175 | €602 | +€426 | +243% |
| Recurring financial charges | 65 | €175 | €602 | +€426 | +243% |
| Profit (loss) for the period before taxes | 9903 | €15,510 | €30,341 | +€14,831 | +95.6% |
| Income taxes | 67/77 | €5,034 | €10,459 | +€5,426 | +108% |
| Profit (loss) for the period | 9904 | €10,477 | €19,882 | +€9,406 | +89.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,477 | €19,882 | +€9,406 | +89.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.