LOTHAN: 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.
LOTHAN
Largest movements
- Cash +€46,719
up €46,719 (+204%), from €22,913 to €69,632
mainly Net result for the year (+€117,284) and Other debts (+€14,836)
- Current investments +€14,298
up €14,298 (+5.9%), from €243,675 to €257,973
- Profit (loss) carried forward +€40,813
up €40,813 (+17.5%), from €233,868 to €274,681
- Other debts +€14,836
up €14,836 (+335%), from €4,428 to €19,264
- Trade debts +€4,253
up €4,253 (+2,906%), from €146 to €4,399
- Tax, wage and social debts +€3,590
up €3,590 (+19.8%), from €18,146 to €21,737
- Gross operating margin +€30,847
up €30,847 (+26.9%), from €114,845 to €145,692
- Taxes +€11,800
up €11,800 (+44.2%), from €26,715 to €38,515
- Financial income +€9,452
up €9,452 (+500%), from €1,891 to €11,343
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 | €266,588 | €330,081 | +€63,493 | +23.8% |
| Current assets | 29/58 | €266,588 | €330,081 | +€63,493 | +23.8% |
| Current investments | 50/53 | €243,675 | €257,973 | +€14,298 | +5.9% |
| Cash at bank and in hand | 54/58 | €22,913 | €69,632 | +€46,719 | +204% |
| Deferred charges and accrued income | 490/1 | - | €2,476 | +€2,476 | |
| Total equity and liabilities | 10/49 | €266,588 | €330,081 | +€63,493 | +23.8% |
| Equity | 10/15 | €243,868 | €284,681 | +€40,813 | +16.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €233,868 | €274,681 | +€40,813 | +17.5% |
| Amounts payable | 17/49 | €22,720 | €45,400 | +€22,680 | +99.8% |
| Amounts payable within one year | 42/48 | €22,720 | €45,400 | +€22,680 | +99.8% |
| Trade debts | 44 | €146 | €4,399 | +€4,253 | +2,906% |
| Suppliers | 440/4 | €146 | €4,399 | +€4,253 | +2,906% |
| Taxes, remuneration and social security | 45 | €18,146 | €21,737 | +€3,590 | +19.8% |
| Taxes | 450/3 | €18,146 | €21,737 | +€3,590 | +19.8% |
| Other amounts payable | 47/48 | €4,428 | €19,264 | +€14,836 | +335% |
| Other operating charges | 640/8 | €1,235 | €1,236 | +€1 | +0.1% |
| Gross operating margin | 9900 | €114,845 | €145,692 | +€30,847 | +26.9% |
| Operating profit (loss) | 9901 | €113,610 | €144,456 | +€30,846 | +27.2% |
| Financial income | 75/76B | €1,891 | €11,343 | +€9,452 | +500% |
| Recurring financial income | 75 | €1,891 | €11,343 | +€9,452 | +500% |
| Financial charges | 65/66B | €30 | €0 | -€29 | -99.0% |
| Recurring financial charges | 65 | €30 | €0 | -€29 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | €115,471 | €155,799 | +€40,328 | +34.9% |
| Income taxes | 67/77 | €26,715 | €38,515 | +€11,800 | +44.2% |
| Profit (loss) for the period | 9904 | €88,756 | €117,284 | +€28,528 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €88,756 | €117,284 | +€28,528 | +32.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.