Lotinvest Development: what changed
What changed
Lotinvest Development
NACE 68.121, Development of residential building projects
filed annual accounts (NBB)
Net result for the year
-€975,606
2024 · -€275,413-€700,192
Equity
€7.8m
2024 · €8.8m-€975,606
Cash
€17,806
2024 · €89,396-€71,590
Balance sheet total
€9.5m
2024 · €13.2m-€3.8m
Largest movements
Assets
- Stocks and contracts -€4.4m
down €4.4m (-33.4%), from €13.0m to €8.7m
- Financial fixed assets +€628,125
up €628,125, from €0 to €628,125
Equity and liabilities
- Debts after one year -€2.1m
down €2.1m (-100%), from €2.1m to €0
- Advances received -€976,981
down €976,981 (-54.2%), from €1.8m to €823,996
- Profit (loss) carried forward -€975,606
down €975,606 (-24.6%), from €4.0m to €3.0m
- Trade debts +€213,536
up €213,536 (+63.5%), from €336,099 to €549,635
Income statement
- Turnover -€7.6m
down €7.6m (-60.5%), from €12.6m to €5.0m
- Goods and materials +€261,758
up €261,758, from €0 to €261,758
of which Change in stocks: decrease (increase): +€1.4m
- Financial charges -€256,985
down €256,985 (-71.8%), from €358,021 to €101,035
of which Non-recurring financial charges: -€138,260
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€275,413
Turnover
-€7.6m
Other operating income
+€20,262
Goods and materials
-€261,758
Services and other goods
-€525
Other operating charges
-€16,449
Other operating items
+€6.9m
Financial income
+€9,884
Financial charges
+€256,985
Result 2025
-€975,606
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€2.6m
Investment
-€628,125
Financing
-€2.1m
Cash 2024
€89,396
From operations (derived)
+€2.6m
Net result for the year
-€975,606
Stocks and contracts
+€4.4m
Receivables within one year
-€34,108
Deferred charges and accrued income
+€17,340
Trade debts
+€213,536
Tax, wage and social debts
+€13,344
Advances received
-€976,981
Investment (derived)
-€628,125
Investment in fixed assets (net)
-€628,125
Financing
-€2.1m
Debts after one year
-€2.1m
Cash 2025
€17,806
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,239,594 | €9,455,148 | -€3.8m | -28.6% |
| Fixed assets | 21/28 | €0 | €628,125 | +€628,125 | |
| Financial fixed assets | 28 | €0 | €628,125 | +€628,125 | |
| Affiliated companies | 280/1 | €0 | €628,125 | +€628,125 | |
| Participating interests | 280 | €0 | - | = | |
| Amounts receivable | 281 | - | €628,125 | +€628,125 | |
| Current assets | 29/58 | €13,239,594 | €8,827,023 | -€4.4m | -33.3% |
| Stocks and contracts in progress | 3 | €13,033,599 | €8,675,849 | -€4.4m | -33.4% |
| Stocks | 30/36 | €13,033,599 | €8,675,849 | -€4.4m | -33.4% |
| Property held for sale | 35 | €13,033,599 | €8,675,849 | -€4.4m | -33.4% |
| Amounts receivable within one year | 40/41 | €99,260 | €133,368 | +€34,108 | +34.4% |
| Trade receivables | 40 | €99,260 | €133,368 | +€34,108 | +34.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €89,396 | €17,806 | -€71,590 | -80.1% |
| Deferred charges and accrued income | 490/1 | €17,340 | €0 | -€17,340 | -100% |
| Total equity and liabilities | 10/49 | €13,239,594 | €9,455,148 | -€3.8m | -28.6% |
| Equity | 10/15 | €8,784,080 | €7,808,474 | -€975,606 | -11.1% |
| Contributions | 10/11 | €4,500,000 | €4,500,000 | = | 0.0% |
| Capital | 10 | €4,500,000 | €4,500,000 | = | 0.0% |
| Issued capital | 100 | €4,500,000 | €4,500,000 | = | 0.0% |
| Reserves | 13 | €310,786 | €310,786 | = | 0.0% |
| Non-distributable reserves | 130/1 | €310,786 | €310,786 | = | 0.0% |
| Legal reserve | 130 | €310,786 | €310,786 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,973,293 | €2,997,688 | -€975,606 | -24.6% |
| Provisions and deferred taxes | 16 | €43,782 | €43,782 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €43,782 | €43,782 | = | 0.0% |
| Environmental obligations | 163 | €43,782 | €43,782 | = | 0.0% |
| Amounts payable | 17/49 | €4,411,732 | €1,602,891 | -€2.8m | -63.7% |
| Amounts payable after more than one year | 17 | €2,058,741 | €0 | -€2.1m | -100% |
| Other amounts payable | 178/9 | €2,058,741 | €0 | -€2.1m | -100% |
| Amounts payable within one year | 42/48 | €2,352,992 | €1,602,891 | -€750,100 | -31.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €336,099 | €549,635 | +€213,536 | +63.5% |
| Suppliers | 440/4 | €336,099 | €549,635 | +€213,536 | +63.5% |
| Advances received on contracts in progress | 46 | €1,800,976 | €823,996 | -€976,981 | -54.2% |
| Taxes, remuneration and social security | 45 | €29,251 | €42,596 | +€13,344 | +45.6% |
| Taxes | 450/3 | €29,251 | €42,596 | +€13,344 | +45.6% |
| Other amounts payable | 47/48 | €186,665 | €186,665 | = | 0.0% |
| Operating income | 70/76A | €131,862 | -€556,468 | -€688,330 | |
| Turnover | 70 | €12,554,151 | €4,958,433 | -€7.6m | -60.5% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€12,598,221 | -€5,609,800 | +€7.0m | +55.5% |
| Other operating income | 74 | €0 | €20,262 | +€20,262 | |
| Non-recurring operating income | 76A | €175,932 | €74,636 | -€101,295 | -57.6% |
| Operating charges | 60/66A | €49,440 | €328,172 | +€278,732 | +564% |
| Goods for resale, raw materials and consumables | 60 | €0 | €261,758 | +€261,758 | |
| Purchases | 600/8 | €2,686,202 | €1,513,808 | -€1.2m | -43.6% |
| Change in stocks: decrease (increase) | 609 | -€2,686,202 | -€1,252,050 | +€1.4m | +53.4% |
| Services and other goods | 61 | €6,170 | €6,695 | +€525 | +8.5% |
| Other operating charges | 640/8 | €43,270 | €59,719 | +€16,449 | +38.0% |
| Operating profit (loss) | 9901 | €82,422 | -€884,640 | -€967,061 | |
| Financial income | 75/76B | €186 | €10,069 | +€9,884 | +5,328% |
| Recurring financial income | 75 | €186 | €10,069 | +€9,884 | +5,328% |
| Income from financial fixed assets | 750 | €185 | €10,069 | +€9,884 | +5,348% |
| Income from current assets | 751 | €0 | - | = | |
| Other financial income | 752/9 | €1 | €0 | -€1 | -95.5% |
| Financial charges | 65/66B | €358,021 | €101,035 | -€256,985 | -71.8% |
| Recurring financial charges | 65 | €219,760 | €101,035 | -€118,725 | -54.0% |
| Debt charges | 650 | €186,166 | €67,800 | -€118,366 | -63.6% |
| Other financial charges | 652/9 | €33,594 | €33,235 | -€359 | -1.1% |
| Non-recurring financial charges | 66B | €138,260 | €0 | -€138,260 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€275,413 | -€975,606 | -€700,192 | -254% |
| Income taxes | 67/77 | €0 | - | = | |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€275,413 | -€975,606 | -€700,192 | -254% |
| Profit (loss) for the period to be appropriated | 9905 | -€275,413 | -€975,606 | -€700,192 | -254% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.