LOTIPROM: 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.
LOTIPROM
Largest movements
- Tangible fixed assets +€52,812
up €52,812 (+12.2%), from €434,027 to €486,839
of which Furniture and vehicles: +€31,958
- Cash +€49,104
up €49,104 (+322%), from €15,233 to €64,337
mainly Depreciation (+€35,821) and Other debts (+€33,893)
- Other debts +€33,893
up €33,893 (+30.8%), from €110,171 to €144,064
- Profit (loss) carried forward +€30,870
up €30,870 (+146%), from €21,179 to €52,049
- Trade debts +€26,079
up €26,079 (+47,642%), from €55 to €26,134
- Tax, wage and social debts +€21,740
new in 2025: €21,740
- Debts after one year -€15,222
down €15,222 (-5.0%), from €305,433 to €290,211
- Turnover +€136,308
up €136,308 (+308%), from €44,302 to €180,610
- Gross operating margin +€95,442
up €95,442 (+864%), from €11,048 to €106,490
- Purchases and services +€54,185
up €54,185 (+151%), from €35,963 to €90,148
- Financial charges +€16,355
up €16,355 (+261%), from €6,276 to €22,631
- Taxes +€9,330
up €9,330 (+898%), from €1,039 to €10,369
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 | €470,634 | €569,824 | +€99,190 | +21.1% |
| Fixed assets | 21/28 | €434,027 | €486,839 | +€52,812 | +12.2% |
| Tangible fixed assets | 22/27 | €434,027 | €486,839 | +€52,812 | +12.2% |
| Land and buildings | 22 | €417,065 | €436,536 | +€19,471 | +4.7% |
| Plant, machinery and equipment | 23 | - | €1,384 | +€1,384 | |
| Furniture and vehicles | 24 | €16,962 | €48,919 | +€31,958 | +188% |
| Current assets | 29/58 | €36,607 | €82,985 | +€46,378 | +127% |
| Amounts receivable within one year | 40/41 | €21,374 | €17,726 | -€3,648 | -17.1% |
| Trade receivables | 40 | €7,775 | €4,126 | -€3,648 | -46.9% |
| Other amounts receivable | 41 | €13,599 | €13,599 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,233 | €64,337 | +€49,104 | +322% |
| Deferred charges and accrued income | 490/1 | - | €922 | +€922 | |
| Total equity and liabilities | 10/49 | €470,634 | €569,824 | +€99,190 | +21.1% |
| Equity | 10/15 | €41,584 | €72,454 | +€30,870 | +74.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,179 | €52,049 | +€30,870 | +146% |
| Amounts payable | 17/49 | €429,050 | €497,370 | +€68,321 | +15.9% |
| Amounts payable after more than one year | 17 | €305,433 | €290,211 | -€15,222 | -5.0% |
| Financial debts | 170/4 | €305,433 | €290,211 | -€15,222 | -5.0% |
| Amounts payable within one year | 42/48 | €123,617 | €207,160 | +€83,543 | +67.6% |
| Current portion of amounts payable after more than one year | 42 | €13,391 | €15,222 | +€1,832 | +13.7% |
| Trade debts | 44 | €55 | €26,134 | +€26,079 | +47,642% |
| Suppliers | 440/4 | €55 | €26,134 | +€26,079 | +47,642% |
| Taxes, remuneration and social security | 45 | - | €21,740 | +€21,740 | |
| Taxes | 450/3 | - | €21,740 | +€21,740 | |
| Other amounts payable | 47/48 | €110,171 | €144,064 | +€33,893 | +30.8% |
| Turnover | 70 | €44,302 | €180,610 | +€136,308 | +308% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,963 | €90,148 | +€54,185 | +151% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,523 | €35,821 | +€298 | +0.8% |
| Other operating charges | 640/8 | €5,560 | €3,831 | -€1,729 | -31.1% |
| Non-recurring operating charges | 66A | €15 | €2,969 | +€2,954 | +19,691% |
| Gross operating margin | 9900 | €11,048 | €106,490 | +€95,442 | +864% |
| Operating profit (loss) | 9901 | -€30,050 | €63,869 | +€93,919 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €6,276 | €22,631 | +€16,355 | +261% |
| Recurring financial charges | 65 | €6,276 | €22,631 | +€16,355 | +261% |
| Profit (loss) for the period before taxes | 9903 | -€36,326 | €41,238 | +€77,564 | |
| Income taxes | 67/77 | €1,039 | €10,369 | +€9,330 | +898% |
| Profit (loss) for the period | 9904 | -€37,365 | €30,870 | +€68,234 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,365 | €30,870 | +€68,234 |
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 22 October 2026 via checked.be.