LOTIS: 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.
LOTIS
Largest movements
- Receivables within one year +€361,160
up €361,160 (+644.0%), from €56,077 to €417,237
of which Other amounts receivable: +€377,478
- Stocks and contracts -€171,555
no longer reported in 2025 (was €171,555)
- Tangible fixed assets -€8,840
down €8,840 (-36.6%), from €24,162 to €15,322
- Other debts +€104,181
up €104,181 (+1505.8%), from €6,919 to €111,100
- Profit (loss) carried forward +€54,101
up €54,101, from -€53,805 to €296
- Reserves +€32,000
new in 2025: €32,000
- Current portion of long-term debt -€12,597
down €12,597 (-84.2%), from €14,953 to €2,356
- Tax, wage and social debts +€6,188
up €6,188 (+127.3%), from €4,861 to €11,049
- Financial income +€116,944
up €116,944 (+611952.4%), from €19 to €116,963
- Gross operating margin -€83,562
down €83,562, from €75,362 to -€8,200
- Depreciation -€9,422
down €9,422 (-53.8%), from €17,517 to €8,095
- Taxes +€4,469
up €4,469, from -€267 to €4,202
- Financial charges -€1,961
down €1,961 (-17.2%), from €11,391 to €9,429
of which Financial charges: -€1,951
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 | €264,171 | €445,353 | +€181,182 | +68.6% |
| Fixed assets | 21/28 | €24,162 | €15,322 | -€8,840 | -36.6% |
| Tangible fixed assets | 22/27 | €24,162 | €15,322 | -€8,840 | -36.6% |
| Furniture and vehicles | 24 | €24,162 | €15,322 | -€8,840 | -36.6% |
| Current assets | 29/58 | €240,009 | €430,030 | +€190,022 | +79.2% |
| Stocks and contracts in progress | 3 | €171,555 | - | -€171,555 | |
| Stocks | 30/36 | €171,555 | - | -€171,555 | |
| Amounts receivable within one year | 40/41 | €56,077 | €417,237 | +€361,160 | +644.0% |
| Trade receivables | 40 | €50,000 | €33,682 | -€16,318 | -32.6% |
| Other amounts receivable | 41 | €6,077 | €383,555 | +€377,478 | +6211.7% |
| Cash at bank and in hand | 54/58 | €6,687 | €6,234 | -€453 | -6.8% |
| Deferred charges and accrued income | 490/1 | €5,690 | €6,560 | +€870 | +15.3% |
| Total equity and liabilities | 10/49 | €264,171 | €445,353 | +€181,182 | +68.6% |
| Equity | 10/15 | €39,795 | €125,896 | +€86,101 | +216.4% |
| Contributions | 10/11 | €93,600 | €93,600 | = | 0.0% |
| Reserves | 13 | - | €32,000 | +€32,000 | |
| Distributable reserves | 133 | - | €32,000 | +€32,000 | |
| Profit (loss) carried forward | 14 | -€53,805 | €296 | +€54,101 | |
| Amounts payable | 17/49 | €224,376 | €319,457 | +€95,081 | +42.4% |
| Amounts payable after more than one year | 17 | €191,061 | €188,705 | -€2,356 | -1.2% |
| Financial debts | 170/4 | €2,356 | - | -€2,356 | |
| Other amounts payable | 178/9 | €188,705 | €188,705 | = | 0.0% |
| Amounts payable within one year | 42/48 | €33,090 | €130,752 | +€97,662 | +295.1% |
| Current portion of amounts payable after more than one year | 42 | €14,953 | €2,356 | -€12,597 | -84.2% |
| Trade debts | 44 | €6,357 | €6,247 | -€110 | -1.7% |
| Suppliers | 440/4 | €6,357 | €6,247 | -€110 | -1.7% |
| Taxes, remuneration and social security | 45 | €4,861 | €11,049 | +€6,188 | +127.3% |
| Taxes | 450/3 | €4,861 | €11,049 | +€6,188 | +127.3% |
| Other amounts payable | 47/48 | €6,919 | €111,100 | +€104,181 | +1505.8% |
| Accrued charges and deferred income | 492/3 | €225 | - | -€225 | |
| Non-recurring operating income | 76A | €21,454 | €15,784 | -€5,670 | -26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,517 | €8,095 | -€9,422 | -53.8% |
| Other operating charges | 640/8 | €1,428 | €935 | -€493 | -34.5% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €75,362 | -€8,200 | -€83,562 | |
| Operating profit (loss) | 9901 | €56,417 | -€17,230 | -€73,647 | |
| Financial income | 75/76B | €19 | €116,963 | +€116,944 | +611952.4% |
| Recurring financial income | 75 | €19 | €116,963 | +€116,944 | +611952.4% |
| Financial charges | 65/66B | €11,391 | €9,429 | -€1,961 | -17.2% |
| Recurring financial charges | 65 | €11,265 | €9,313 | -€1,951 | -17.3% |
| Non-recurring financial charges | 66B | €126 | €116 | -€10 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €45,045 | €90,304 | +€45,258 | +100.5% |
| Income taxes | 67/77 | -€267 | €4,202 | +€4,469 | |
| Profit (loss) for the period | 9904 | €45,312 | €86,101 | +€40,789 | +90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,312 | €86,101 | +€40,789 | +90.0% |
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 11 October 2026 via checked.be.