Lotana: 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.
Lotana
Largest movements
- Cash -€30,717
down €30,717 (-41.1%), from €74,724 to €44,007
mainly Debts after one year (-€75,000) and Investment in fixed assets (net) (-€27,302)
- Intangible fixed assets +€14,048
up €14,048 (+139%), from €10,088 to €24,135
- Receivables within one year +€13,117
up €13,117 (+53.7%), from €24,424 to €37,542
of which Trade receivables: +€12,601
- Tangible fixed assets -€9,453
down €9,453 (-10.0%), from €94,519 to €85,067
of which Land and buildings: -€6,315
- Deferred charges and accrued income +€7,587
up €7,587 (+118%), from €6,448 to €14,035
- Debts after one year -€75,000
down €75,000 (-60.0%), from €125,000 to €50,000
- Other debts +€50,508
up €50,508 (+49.7%), from €101,525 to €152,032
- Reserves +€21,917
up €21,917 (+16.1%), from €136,313 to €158,230
- Tax, wage and social debts +€8,923
up €8,923 (+43.6%), from €20,475 to €29,399
- Trade debts -€5,884
down €5,884 (-28.3%), from €20,824 to €14,940
- Gross operating margin +€10,819
up €10,819 (+17.5%), from €61,900 to €72,719
- Taxes +€2,416
up €2,416 (+48.9%), from €4,940 to €7,356
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 | €439,798 | €433,294 | -€6,504 | -1.5% |
| Fixed assets | 21/28 | €104,607 | €109,202 | +€4,595 | +4.4% |
| Intangible fixed assets | 21 | €10,088 | €24,135 | +€14,048 | +139% |
| Tangible fixed assets | 22/27 | €94,519 | €85,067 | -€9,453 | -10.0% |
| Land and buildings | 22 | €75,777 | €69,462 | -€6,315 | -8.3% |
| Plant, machinery and equipment | 23 | €16,879 | €10,842 | -€6,037 | -35.8% |
| Furniture and vehicles | 24 | €1,863 | €4,762 | +€2,899 | +156% |
| Current assets | 29/58 | €335,191 | €324,092 | -€11,099 | -3.3% |
| Stocks and contracts in progress | 3 | €229,595 | €228,508 | -€1,087 | -0.5% |
| Stocks | 30/36 | €229,595 | €228,508 | -€1,087 | -0.5% |
| Amounts receivable within one year | 40/41 | €24,424 | €37,542 | +€13,117 | +53.7% |
| Trade receivables | 40 | €22,697 | €35,298 | +€12,601 | +55.5% |
| Other amounts receivable | 41 | €1,727 | €2,244 | +€517 | +29.9% |
| Cash at bank and in hand | 54/58 | €74,724 | €44,007 | -€30,717 | -41.1% |
| Deferred charges and accrued income | 490/1 | €6,448 | €14,035 | +€7,587 | +118% |
| Total equity and liabilities | 10/49 | €439,798 | €433,294 | -€6,504 | -1.5% |
| Equity | 10/15 | €154,913 | €176,830 | +€21,917 | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €136,313 | €158,230 | +€21,917 | +16.1% |
| Distributable reserves | 133 | €136,313 | €158,230 | +€21,917 | +16.1% |
| Amounts payable | 17/49 | €284,885 | €256,464 | -€28,422 | -10.0% |
| Amounts payable after more than one year | 17 | €125,000 | €50,000 | -€75,000 | -60.0% |
| Financial debts | 170/4 | €125,000 | €50,000 | -€75,000 | -60.0% |
| Amounts payable within one year | 42/48 | €148,567 | €196,371 | +€47,804 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €5,743 | - | -€5,743 | |
| Trade debts | 44 | €20,824 | €14,940 | -€5,884 | -28.3% |
| Suppliers | 440/4 | €20,824 | €14,940 | -€5,884 | -28.3% |
| Taxes, remuneration and social security | 45 | €20,475 | €29,399 | +€8,923 | +43.6% |
| Taxes | 450/3 | €20,475 | €29,399 | +€8,923 | +43.6% |
| Other amounts payable | 47/48 | €101,525 | €152,032 | +€50,508 | +49.7% |
| Accrued charges and deferred income | 492/3 | €11,318 | €10,092 | -€1,226 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,335 | €22,707 | -€628 | -2.7% |
| Other operating charges | 640/8 | €1,594 | €1,642 | +€48 | +3.0% |
| Gross operating margin | 9900 | €61,900 | €72,719 | +€10,819 | +17.5% |
| Operating profit (loss) | 9901 | €36,972 | €48,371 | +€11,399 | +30.8% |
| Financial income | 75/76B | €2,406 | €2,436 | +€30 | +1.2% |
| Recurring financial income | 75 | €2,406 | €2,436 | +€30 | +1.2% |
| Financial charges | 65/66B | €12,463 | €12,867 | +€405 | +3.2% |
| Recurring financial charges | 65 | €12,463 | €12,867 | +€405 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €26,915 | €37,939 | +€11,024 | +41.0% |
| Income taxes | 67/77 | €4,940 | €7,356 | +€2,416 | +48.9% |
| Profit (loss) for the period | 9904 | €21,975 | €30,583 | +€8,608 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,975 | €30,583 | +€8,608 | +39.2% |
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 13 October 2026 via checked.be.