LOTHEMA: 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.
LOTHEMA
Largest movements
- Receivables within one year -€203
down €203 (-73.4%), from €276 to €74
- Cash +€11
up €11 (+275%), from €4 to €15
mainly Other debts (+€2,537) and Receivables within one year (+€203)
- Profit (loss) carried forward -€2,729
down €2,729 (-4.4%), from -€62,579 to -€65,308
- Other debts +€2,537
up €2,537 (+5.7%), from €44,346 to €46,883
- Gross operating margin -€3,623
down €3,623, from €939 to -€2,684
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 | €367 | €175 | -€192 | -52.3% |
| Fixed assets | 21/28 | €87 | €87 | -€0 | -0.3% |
| Financial fixed assets | 28 | €87 | €87 | -€0 | -0.3% |
| Current assets | 29/58 | €280 | €89 | -€192 | -68.4% |
| Amounts receivable within one year | 40/41 | €276 | €74 | -€203 | -73.4% |
| Other amounts receivable | 41 | €276 | €74 | -€203 | -73.4% |
| Cash at bank and in hand | 54/58 | €4 | €15 | +€11 | +275% |
| Total equity and liabilities | 10/49 | €367 | €175 | -€192 | -52.3% |
| Equity | 10/15 | -€43,979 | -€46,708 | -€2,729 | -6.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,579 | -€65,308 | -€2,729 | -4.4% |
| Amounts payable | 17/49 | €44,346 | €46,883 | +€2,537 | +5.7% |
| Amounts payable within one year | 42/48 | €44,346 | €46,883 | +€2,537 | +5.7% |
| Other amounts payable | 47/48 | €44,346 | €46,883 | +€2,537 | +5.7% |
| Non-recurring operating income | 76A | €2,700 | - | -€2,700 | |
| Non-recurring operating charges | 66A | €2,435 | - | -€2,435 | |
| Gross operating margin | 9900 | €939 | -€2,684 | -€3,623 | |
| Operating profit (loss) | 9901 | -€1,496 | -€2,684 | -€1,188 | -79.4% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,541 | -€2,729 | -€1,188 | -77.1% |
| Profit (loss) for the period | 9904 | -€1,541 | -€2,729 | -€1,188 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,541 | -€2,729 | -€1,188 | -77.1% |
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.