Lotiver: what changed
Two fiscal 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.
Lotiver
Largest movements
- Tangible fixed assets -€28,982
down €28,982 (-3.4%), from €864,193 to €835,211
of which Land and buildings: -€23,169
- Other debts -€24,766
down €24,766 (-4.2%), from €586,600 to €561,834
- Current portion of long-term debt -€9,577
no longer reported in 2025 (was €9,577)
- Taxes +€1,618
up €1,618 (+157.9%), from €1,024 to €2,642
- Financial charges -€927
down €927 (-83.9%), from €1,105 to €178
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 | €866,653 | €836,384 | -€30,269 | -3.5% |
| Fixed assets | 21/28 | €864,193 | €835,211 | -€28,982 | -3.4% |
| Tangible fixed assets | 22/27 | €864,193 | €835,211 | -€28,982 | -3.4% |
| Land and buildings | 22 | €852,567 | €829,398 | -€23,169 | -2.7% |
| Plant, machinery and equipment | 23 | €11,626 | €5,813 | -€5,813 | -50.0% |
| Current assets | 29/58 | €2,460 | €1,173 | -€1,287 | -52.3% |
| Cash at bank and in hand | 54/58 | €2,460 | €1,173 | -€1,287 | -52.3% |
| Total equity and liabilities | 10/49 | €866,653 | €836,384 | -€30,269 | -3.5% |
| Equity | 10/15 | €270,475 | €273,135 | +€2,660 | +1.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €251,883 | €254,543 | +€2,660 | +1.1% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €244,446 | €247,106 | +€2,660 | +1.1% |
| Amounts payable | 17/49 | €596,178 | €563,249 | -€32,929 | -5.5% |
| Amounts payable within one year | 42/48 | €596,178 | €563,249 | -€32,929 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €9,577 | - | -€9,577 | |
| Taxes, remuneration and social security | 45 | - | €1,415 | +€1,415 | |
| Taxes | 450/3 | - | €1,415 | +€1,415 | |
| Other amounts payable | 47/48 | €586,600 | €561,834 | -€24,766 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,982 | €28,982 | = | 0.0% |
| Other operating charges | 640/8 | €5,524 | €5,622 | +€98 | +1.8% |
| Gross operating margin | 9900 | €40,114 | €40,084 | -€31 | -0.1% |
| Operating profit (loss) | 9901 | €5,608 | €5,480 | -€128 | -2.3% |
| Financial charges | 65/66B | €1,105 | €178 | -€927 | -83.9% |
| Recurring financial charges | 65 | €1,105 | €178 | -€927 | -83.9% |
| Profit (loss) for the period before taxes | 9903 | €4,503 | €5,302 | +€799 | +17.8% |
| Income taxes | 67/77 | €1,024 | €2,642 | +€1,618 | +157.9% |
| Profit (loss) for the period | 9904 | €3,478 | €2,660 | -€818 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,478 | €2,660 | -€818 | -23.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.