LOTI BATI: 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.
LOTI BATI
Largest movements
- Tangible fixed assets -€14,804
down €14,804 (-23.0%), from €64,458 to €49,653
of which Furniture and vehicles: -€14,835
- Cash +€9,282
up €9,282 (+51.8%), from €17,929 to €27,211
mainly Depreciation (+€16,953) and Receivables within one year (+€5,978)
- Receivables within one year -€5,978
down €5,978 (-17.4%), from €34,284 to €28,306
of which Trade receivables: -€3,866
- Profit (loss) carried forward -€7,478
down €7,478, from €1,684 to -€5,794
- Trade debts -€6,981
down €6,981 (-8.8%), from €79,743 to €72,763
- Debts after one year -€5,000
down €5,000 (-33.3%), from €15,000 to €10,000
- Other debts +€3,582
up €3,582 (+99.5%), from €3,599 to €7,181
- Tax, wage and social debts +€2,850
up €2,850 (+163%), from €1,750 to €4,600
of which Remuneration and social security: +€2,100
- Depreciation +€7,582
up €7,582 (+80.9%), from €9,371 to €16,953
- Gross operating margin +€7,019
up €7,019 (+123%), from €5,708 to €12,727
- Financial charges -€698
down €698 (-45.1%), from €1,547 to €849
- Other operating charges +€370
up €370 (+53.7%), from €690 to €1,060
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 | €118,636 | €107,110 | -€11,527 | -9.7% |
| Fixed assets | 21/28 | €64,458 | €49,653 | -€14,804 | -23.0% |
| Tangible fixed assets | 22/27 | €64,458 | €49,653 | -€14,804 | -23.0% |
| Plant, machinery and equipment | 23 | €5,006 | €5,037 | +€31 | +0.6% |
| Furniture and vehicles | 24 | €59,451 | €44,616 | -€14,835 | -25.0% |
| Current assets | 29/58 | €54,179 | €57,456 | +€3,278 | +6.0% |
| Amounts receivable within one year | 40/41 | €34,284 | €28,306 | -€5,978 | -17.4% |
| Trade receivables | 40 | €26,306 | €22,440 | -€3,866 | -14.7% |
| Other amounts receivable | 41 | €7,978 | €5,866 | -€2,111 | -26.5% |
| Cash at bank and in hand | 54/58 | €17,929 | €27,211 | +€9,282 | +51.8% |
| Deferred charges and accrued income | 490/1 | €1,966 | €1,940 | -€26 | -1.3% |
| Total equity and liabilities | 10/49 | €118,636 | €107,110 | -€11,527 | -9.7% |
| Equity | 10/15 | €13,544 | €6,066 | -€7,478 | -55.2% |
| Contributions | 10/11 | €11,860 | €11,860 | = | 0.0% |
| Contributions outside capital | 11 | €11,860 | €11,860 | = | 0.0% |
| Other | 1109/19 | €11,860 | €11,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,684 | -€5,794 | -€7,478 | |
| Amounts payable | 17/49 | €105,092 | €101,043 | -€4,049 | -3.9% |
| Amounts payable after more than one year | 17 | €15,000 | €10,000 | -€5,000 | -33.3% |
| Financial debts | 170/4 | €15,000 | €10,000 | -€5,000 | -33.3% |
| Amounts payable within one year | 42/48 | €90,092 | €91,043 | +€951 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €79,743 | €72,763 | -€6,981 | -8.8% |
| Suppliers | 440/4 | €79,743 | €72,763 | -€6,981 | -8.8% |
| Advances received on contracts in progress | 46 | - | €1,500 | +€1,500 | |
| Taxes, remuneration and social security | 45 | €1,750 | €4,600 | +€2,850 | +163% |
| Taxes | 450/3 | €1,750 | €2,500 | +€750 | +42.9% |
| Remuneration and social security | 454/9 | - | €2,100 | +€2,100 | |
| Other amounts payable | 47/48 | €3,599 | €7,181 | +€3,582 | +99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,371 | €16,953 | +€7,582 | +80.9% |
| Other operating charges | 640/8 | €690 | €1,060 | +€370 | +53.7% |
| Non-recurring operating charges | 66A | €200 | €1,343 | +€1,143 | +571% |
| Gross operating margin | 9900 | €5,708 | €12,727 | +€7,019 | +123% |
| Operating profit (loss) | 9901 | -€4,553 | -€6,629 | -€2,076 | -45.6% |
| Financial income | 75/76B | €82 | €0 | -€82 | -100.0% |
| Recurring financial income | 75 | €82 | €0 | -€82 | -100.0% |
| Financial charges | 65/66B | €1,547 | €849 | -€698 | -45.1% |
| Recurring financial charges | 65 | €1,547 | €849 | -€698 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,018 | -€7,478 | -€1,460 | -24.3% |
| Profit (loss) for the period | 9904 | -€6,018 | -€7,478 | -€1,460 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,018 | -€7,478 | -€1,460 | -24.3% |
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 23 October 2026 via checked.be.