Lotima: what changed
Two fiscal 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.
Lotima
Largest movements
- Receivables within one year +€39,913
up €39,913 (+392.4%), from €10,171 to €50,084
of which Trade receivables: +€38,599
- Cash -€38,562
down €38,562 (-49.4%), from €78,075 to €39,513
mainly Contributions, distributions and other (-€90,332) and Receivables within one year (-€39,913)
- Tangible fixed assets +€8,690
up €8,690 (+1193.6%), from €728 to €9,418
of which Other tangible fixed assets: +€7,865
- Other debts +€78,052
up €78,052 (+828.3%), from €9,423 to €87,475
- Reserves -€68,685
down €68,685 (-100.0%), from €68,685 to €0
- Tax, wage and social debts -€2,898
down €2,898 (-38.9%), from €7,449 to €4,551
of which Taxes: -€5,338
- Accrued charges and deferred income +€2,056
up €2,056 (+189.4%), from €1,086 to €3,141
- Trade debts +€1,638
up €1,638 (+144.2%), from €1,136 to €2,773
- Gross operating margin -€2,942
down €2,942 (-8.2%), from €35,889 to €32,947
- Financial charges +€2,410
up €2,410 (+297.0%), from €811 to €3,221
- Taxes -€1,574
down €1,574 (-21.2%), from €7,412 to €5,838
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.
Cash bridge derived
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 | €89,278 | €99,440 | +€10,162 | +11.4% |
| Fixed assets | 21/28 | €728 | €9,418 | +€8,690 | +1193.6% |
| Tangible fixed assets | 22/27 | €728 | €9,418 | +€8,690 | +1193.6% |
| Plant, machinery and equipment | 23 | - | €1,554 | +€1,554 | |
| Furniture and vehicles | 24 | €728 | €0 | -€728 | -100.0% |
| Other tangible fixed assets | 26 | - | €7,865 | +€7,865 | |
| Current assets | 29/58 | €88,550 | €90,022 | +€1,472 | +1.7% |
| Amounts receivable within one year | 40/41 | €10,171 | €50,084 | +€39,913 | +392.4% |
| Trade receivables | 40 | €9,983 | €48,582 | +€38,599 | +386.7% |
| Other amounts receivable | 41 | €189 | €1,502 | +€1,314 | +696.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €78,075 | €39,513 | -€38,562 | -49.4% |
| Deferred charges and accrued income | 490/1 | €304 | €425 | +€121 | +39.8% |
| Total equity and liabilities | 10/49 | €89,278 | €99,440 | +€10,162 | +11.4% |
| Equity | 10/15 | €70,185 | €1,500 | -€68,685 | -97.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €68,685 | €0 | -€68,685 | -100.0% |
| Distributable reserves | 133 | €68,685 | €0 | -€68,685 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,093 | €97,940 | +€78,847 | +413.0% |
| Amounts payable within one year | 42/48 | €18,007 | €94,799 | +€76,791 | +426.4% |
| Trade debts | 44 | €1,136 | €2,773 | +€1,638 | +144.2% |
| Suppliers | 440/4 | €1,136 | €2,773 | +€1,638 | +144.2% |
| Taxes, remuneration and social security | 45 | €7,449 | €4,551 | -€2,898 | -38.9% |
| Taxes | 450/3 | €7,449 | €2,111 | -€5,338 | -71.7% |
| Remuneration and social security | 454/9 | - | €2,440 | +€2,440 | |
| Other amounts payable | 47/48 | €9,423 | €87,475 | +€78,052 | +828.3% |
| Accrued charges and deferred income | 492/3 | €1,086 | €3,141 | +€2,056 | +189.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,429 | €1,658 | +€230 | +16.1% |
| Other operating charges | 640/8 | €728 | €733 | +€5 | +0.7% |
| Gross operating margin | 9900 | €35,889 | €32,947 | -€2,942 | -8.2% |
| Operating profit (loss) | 9901 | €33,733 | €30,556 | -€3,177 | -9.4% |
| Financial income | 75/76B | €150 | €151 | +€1 | +0.5% |
| Recurring financial income | 75 | €150 | €151 | +€1 | +0.5% |
| Financial charges | 65/66B | €811 | €3,221 | +€2,410 | +297.0% |
| Recurring financial charges | 65 | €811 | €3,221 | +€2,410 | +297.0% |
| Profit (loss) for the period before taxes | 9903 | €33,071 | €27,485 | -€5,586 | -16.9% |
| Income taxes | 67/77 | €7,412 | €5,838 | -€1,574 | -21.2% |
| Profit (loss) for the period | 9904 | €25,659 | €21,647 | -€4,012 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,659 | €21,647 | -€4,012 | -15.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.