LOTIBRU: 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.
LOTIBRU
Largest movements
- Tangible fixed assets -€9,247
down €9,247 (-10.7%), from €86,817 to €77,570
- Cash +€4,128
up €4,128 (+21.8%), from €18,913 to €23,041
mainly Depreciation (+€9,247) and Trade debts (+€1,160)
- Debts after one year -€3,852
down €3,852 (-25.0%), from €15,435 to €11,584
- Profit (loss) carried forward -€2,235
down €2,235 (-9.1%), from -€24,546 to -€26,781
- Trade debts +€1,160
up €1,160 (+108%), from €1,074 to €2,233
- Gross operating margin -€2,322
down €2,322 (-13.4%), from €17,325 to €15,003
- Depreciation +€1,205
up €1,205 (+15.0%), from €8,043 to €9,247
- Taxes -€360
no longer reported in 2025 (was €360)
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 | €110,136 | €105,016 | -€5,119 | -4.6% |
| Formation expenses | 20 | €4,405 | €4,405 | = | 0.0% |
| Fixed assets | 21/28 | €86,817 | €77,570 | -€9,247 | -10.7% |
| Tangible fixed assets | 22/27 | €86,817 | €77,570 | -€9,247 | -10.7% |
| Land and buildings | 22 | €86,817 | €77,570 | -€9,247 | -10.7% |
| Current assets | 29/58 | €18,913 | €23,041 | +€4,128 | +21.8% |
| Cash at bank and in hand | 54/58 | €18,913 | €23,041 | +€4,128 | +21.8% |
| Total equity and liabilities | 10/49 | €110,136 | €105,016 | -€5,119 | -4.6% |
| Equity | 10/15 | €47,001 | €44,766 | -€2,235 | -4.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €9,547 | €9,547 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €3,347 | €3,347 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,546 | -€26,781 | -€2,235 | -9.1% |
| Amounts payable | 17/49 | €63,135 | €60,251 | -€2,884 | -4.6% |
| Amounts payable after more than one year | 17 | €15,435 | €11,584 | -€3,852 | -25.0% |
| Financial debts | 170/4 | €15,435 | €11,584 | -€3,852 | -25.0% |
| Amounts payable within one year | 42/48 | €44,537 | €45,875 | +€1,338 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €3,673 | €3,852 | +€178 | +4.9% |
| Trade debts | 44 | €1,074 | €2,233 | +€1,160 | +108% |
| Suppliers | 440/4 | €1,074 | €2,233 | +€1,160 | +108% |
| Taxes, remuneration and social security | 45 | €360 | €360 | = | 0.0% |
| Taxes | 450/3 | €360 | €360 | = | 0.0% |
| Other amounts payable | 47/48 | €39,430 | €39,430 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,162 | €2,792 | -€371 | -11.7% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,043 | €9,247 | +€1,205 | +15.0% |
| Other operating charges | 640/8 | €4,413 | €4,324 | -€88 | -2.0% |
| Gross operating margin | 9900 | €17,325 | €15,003 | -€2,322 | -13.4% |
| Operating profit (loss) | 9901 | €4,870 | €1,431 | -€3,438 | -70.6% |
| Financial charges | 65/66B | €3,548 | €3,666 | +€119 | +3.3% |
| Recurring financial charges | 65 | €3,548 | €3,666 | +€119 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €1,322 | -€2,235 | -€3,557 | |
| Income taxes | 67/77 | €360 | - | -€360 | |
| Profit (loss) for the period | 9904 | €962 | -€2,235 | -€3,197 | |
| Profit (loss) for the period to be appropriated | 9905 | €962 | -€2,235 | -€3,197 |
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.