LOTIN: 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.
LOTIN
Largest movements
- Cash -€38,873
down €38,873 (-77.9%), from €49,883 to €11,010
mainly Receivables within one year (-€35,397) and Trade debts (-€3,259)
- Receivables within one year +€35,397
up €35,397 (+175%), from €20,263 to €55,660
- Trade debts -€3,259
down €3,259 (-30.4%), from €10,728 to €7,469
- Profit (loss) carried forward -€3,120
down €3,120 (-8.9%), from €35,191 to €32,071
- Other debts +€2,903
up €2,903 (+1,362%), from €213 to €3,116
- Gross operating margin +€4,208
up €4,208 (+66.2%), from -€6,359 to -€2,151
- Financial charges -€871
down €871 (-89.9%), from €968 to €98
- Other operating charges +€487
up €487 (+127%), from €384 to €872
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 | €70,646 | €67,170 | -€3,476 | -4.9% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €70,146 | €66,670 | -€3,476 | -5.0% |
| Amounts receivable within one year | 40/41 | €20,263 | €55,660 | +€35,397 | +175% |
| Other amounts receivable | 41 | €20,263 | €55,660 | +€35,397 | +175% |
| Cash at bank and in hand | 54/58 | €49,883 | €11,010 | -€38,873 | -77.9% |
| Total equity and liabilities | 10/49 | €70,646 | €67,170 | -€3,476 | -4.9% |
| Equity | 10/15 | €53,791 | €50,671 | -€3,120 | -5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,191 | €32,071 | -€3,120 | -8.9% |
| Amounts payable | 17/49 | €16,855 | €16,499 | -€356 | -2.1% |
| Amounts payable within one year | 42/48 | €16,855 | €16,499 | -€356 | -2.1% |
| Trade debts | 44 | €10,728 | €7,469 | -€3,259 | -30.4% |
| Suppliers | 440/4 | €10,728 | €7,469 | -€3,259 | -30.4% |
| Taxes, remuneration and social security | 45 | €5,914 | €5,914 | = | 0.0% |
| Taxes | 450/3 | €5,914 | €5,914 | = | 0.0% |
| Other amounts payable | 47/48 | €213 | €3,116 | +€2,903 | +1,362% |
| Other operating charges | 640/8 | €384 | €872 | +€487 | +127% |
| Gross operating margin | 9900 | -€6,359 | -€2,151 | +€4,208 | +66.2% |
| Operating profit (loss) | 9901 | -€6,743 | -€3,022 | +€3,721 | +55.2% |
| Financial charges | 65/66B | €968 | €98 | -€871 | -89.9% |
| Recurring financial charges | 65 | €968 | €98 | -€871 | -89.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,711 | -€3,120 | +€4,592 | +59.5% |
| Income taxes | 67/77 | -€16 | - | +€16 | |
| Profit (loss) for the period | 9904 | -€7,695 | -€3,120 | +€4,576 | +59.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,695 | -€3,120 | +€4,576 | +59.5% |
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 20 October 2026 via checked.be.