LOTIN CONCEPT: 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 CONCEPT
Largest movements
- Tangible fixed assets -€30,317
down €30,317 (-28.6%), from €106,050 to €75,733
of which Leasing and similar rights: -€33,898
- Receivables within one year +€7,925
up €7,925 (+58.5%), from €13,548 to €21,473
- Debts after one year -€27,125
down €27,125 (-38.8%), from €69,835 to €42,710
- Current portion of long-term debt -€16,621
down €16,621 (-36.6%), from €45,406 to €28,785
- Profit (loss) carried forward +€15,440
up €15,440 (+76.3%), from -€20,234 to -€4,794
- Trade debts +€2,760
up €2,760 (+93.6%), from €2,949 to €5,708
- Advances received +€1,386
new in 2025: €1,386
- Gross operating margin +€23,550
up €23,550 (+26.5%), from €88,712 to €112,262
- Depreciation +€11,618
up €11,618 (+64.6%), from €17,998 to €29,617
- Other operating charges -€10,453
down €10,453 (-45.9%), from €22,783 to €12,330
- Staff costs +€6,512
up €6,512 (+16.3%), from €39,879 to €46,391
- Financial charges +€3,533
up €3,533 (+75.4%), from €4,683 to €8,217
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 | €130,905 | €109,135 | -€21,770 | -16.6% |
| Fixed assets | 21/28 | €108,120 | €77,803 | -€30,317 | -28.0% |
| Tangible fixed assets | 22/27 | €106,050 | €75,733 | -€30,317 | -28.6% |
| Furniture and vehicles | 24 | €16,544 | €20,124 | +€3,581 | +21.6% |
| Leasing and similar rights | 25 | €89,507 | €55,609 | -€33,898 | -37.9% |
| Financial fixed assets | 28 | €2,070 | €2,070 | = | 0.0% |
| Current assets | 29/58 | €22,785 | €31,332 | +€8,547 | +37.5% |
| Amounts receivable within one year | 40/41 | €13,548 | €21,473 | +€7,925 | +58.5% |
| Trade receivables | 40 | €13,548 | €21,473 | +€7,925 | +58.5% |
| Cash at bank and in hand | 54/58 | €9,236 | €9,494 | +€258 | +2.8% |
| Deferred charges and accrued income | 490/1 | - | €365 | +€365 | |
| Total equity and liabilities | 10/49 | €130,905 | €109,135 | -€21,770 | -16.6% |
| Equity | 10/15 | -€17,234 | -€1,794 | +€15,440 | +89.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,234 | -€4,794 | +€15,440 | +76.3% |
| Amounts payable | 17/49 | €148,139 | €110,929 | -€37,210 | -25.1% |
| Amounts payable after more than one year | 17 | €69,835 | €42,710 | -€27,125 | -38.8% |
| Financial debts | 170/4 | €69,835 | €42,710 | -€27,125 | -38.8% |
| Amounts payable within one year | 42/48 | €78,304 | €68,219 | -€10,085 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €45,406 | €28,785 | -€16,621 | -36.6% |
| Trade debts | 44 | €2,949 | €5,708 | +€2,760 | +93.6% |
| Suppliers | 440/4 | €2,949 | €5,708 | +€2,760 | +93.6% |
| Advances received on contracts in progress | 46 | - | €1,386 | +€1,386 | |
| Taxes, remuneration and social security | 45 | €7,856 | €8,912 | +€1,056 | +13.4% |
| Taxes | 450/3 | €2,250 | €2,596 | +€346 | +15.4% |
| Remuneration and social security | 454/9 | €5,605 | €6,316 | +€710 | +12.7% |
| Other amounts payable | 47/48 | €22,094 | €23,428 | +€1,334 | +6.0% |
| Remuneration, social security and pensions | 62 | €39,879 | €46,391 | +€6,512 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,998 | €29,617 | +€11,618 | +64.6% |
| Other operating charges | 640/8 | €22,783 | €12,330 | -€10,453 | -45.9% |
| Gross operating margin | 9900 | €88,712 | €112,262 | +€23,550 | +26.5% |
| Operating profit (loss) | 9901 | €8,052 | €23,924 | +€15,873 | +197% |
| Financial income | 75/76B | €6 | €1 | -€6 | -87.3% |
| Recurring financial income | 75 | €6 | €1 | -€6 | -87.3% |
| Financial charges | 65/66B | €4,683 | €8,217 | +€3,533 | +75.4% |
| Recurring financial charges | 65 | €4,683 | €8,217 | +€3,533 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | €3,375 | €15,708 | +€12,334 | +365% |
| Income taxes | 67/77 | - | €268 | +€268 | |
| Profit (loss) for the period | 9904 | €3,375 | €15,440 | +€12,066 | +358% |
| Profit (loss) for the period to be appropriated | 9905 | €3,375 | €15,440 | +€12,066 | +358% |
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 31 October 2026 via checked.be.