LOTECH CONSULTING: 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.
LOTECH CONSULTING
Largest movements
- Receivables within one year +€28,322
up €28,322 (+196%), from €14,462 to €42,784
of which Trade receivables: +€29,106
- Cash +€6,808
up €6,808 (+36.4%), from €18,714 to €25,522
mainly Trade debts (+€23,481) and Other debts (+€20,899)
- Receivables after one year -€4,775
no longer reported in 2025 (was €4,775)
- Tangible fixed assets -€1,056
down €1,056 (-6.4%), from €16,419 to €15,364
of which Other tangible fixed assets: -€1,512
- Trade debts +€23,481
up €23,481 (+3,206%), from €732 to €24,213
- Other debts +€20,899
up €20,899 (+123%), from €17,014 to €37,914
- Tax, wage and social debts -€14,974
down €14,974 (-91.6%), from €16,347 to €1,373
- Gross operating margin -€5,785
down €5,785 (-20.7%), from €27,922 to €22,137
- Financial charges +€749
up €749 (+525%), from €143 to €892
- Taxes -€681
down €681 (-12.3%), from €5,520 to €4,839
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 | €54,816 | €84,032 | +€29,216 | +53.3% |
| Fixed assets | 21/28 | €16,782 | €15,727 | -€1,056 | -6.3% |
| Tangible fixed assets | 22/27 | €16,419 | €15,364 | -€1,056 | -6.4% |
| Plant, machinery and equipment | 23 | €1,153 | €865 | -€289 | -25.0% |
| Furniture and vehicles | 24 | €4,332 | €5,077 | +€745 | +17.2% |
| Other tangible fixed assets | 26 | €10,934 | €9,422 | -€1,512 | -13.8% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €38,034 | €68,306 | +€30,272 | +79.6% |
| Amounts receivable after more than one year | 29 | €4,775 | - | -€4,775 | |
| Other amounts receivable | 291 | €4,775 | - | -€4,775 | |
| Amounts receivable within one year | 40/41 | €14,462 | €42,784 | +€28,322 | +196% |
| Trade receivables | 40 | €8,545 | €37,651 | +€29,106 | +341% |
| Other amounts receivable | 41 | €5,917 | €5,132 | -€785 | -13.3% |
| Cash at bank and in hand | 54/58 | €18,714 | €25,522 | +€6,808 | +36.4% |
| Deferred charges and accrued income | 490/1 | €83 | - | -€83 | |
| Total equity and liabilities | 10/49 | €54,816 | €84,032 | +€29,216 | +53.3% |
| Equity | 10/15 | €20,723 | €20,533 | -€190 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €263 | €73 | -€190 | -72.3% |
| Amounts payable | 17/49 | €34,093 | €63,499 | +€29,406 | +86.3% |
| Amounts payable within one year | 42/48 | €34,093 | €63,499 | +€29,406 | +86.3% |
| Trade debts | 44 | €732 | €24,213 | +€23,481 | +3,206% |
| Suppliers | 440/4 | €732 | €24,213 | +€23,481 | +3,206% |
| Taxes, remuneration and social security | 45 | €16,347 | €1,373 | -€14,974 | -91.6% |
| Taxes | 450/3 | €16,347 | €1,373 | -€14,974 | -91.6% |
| Other amounts payable | 47/48 | €17,014 | €37,914 | +€20,899 | +123% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,544 | €4,270 | -€274 | -6.0% |
| Other operating charges | 640/8 | €536 | €527 | -€9 | -1.7% |
| Gross operating margin | 9900 | €27,922 | €22,137 | -€5,785 | -20.7% |
| Operating profit (loss) | 9901 | €22,843 | €17,341 | -€5,502 | -24.1% |
| Financial income | 75/76B | €83 | - | -€83 | |
| Recurring financial income | 75 | €83 | - | -€83 | |
| Financial charges | 65/66B | €143 | €892 | +€749 | +525% |
| Recurring financial charges | 65 | €143 | €892 | +€749 | +525% |
| Profit (loss) for the period before taxes | 9903 | €22,783 | €16,449 | -€6,334 | -27.8% |
| Income taxes | 67/77 | €5,520 | €4,839 | -€681 | -12.3% |
| Profit (loss) for the period | 9904 | €17,263 | €11,610 | -€5,653 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,263 | €11,610 | -€5,653 | -32.7% |
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 14 October 2026 via checked.be.