LOTR: 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.
LOTR
Largest movements
- Receivables within one year +€12,462
new in 2023: €12,462
- Profit (loss) carried forward +€14,134
no longer reported in 2023 (was -€14,134)
- Trade debts -€4,237
no longer reported in 2023 (was €4,237)
- Other debts +€2,565
up €2,565 (+25.9%), from €9,897 to €12,462
- Gross operating margin +€28,269
up €28,269, from -€14,134 to €14,134
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €12,462 | +€12,462 | |
| Current assets | 29/58 | - | €12,462 | +€12,462 | |
| Amounts receivable within one year | 40/41 | - | €12,462 | +€12,462 | |
| Other amounts receivable | 41 | - | €12,462 | +€12,462 | |
| Total equity and liabilities | 10/49 | - | €12,462 | +€12,462 | |
| Equity | 10/15 | -€14,134 | - | +€14,134 | |
| Profit (loss) carried forward | 14 | -€14,134 | - | +€14,134 | |
| Amounts payable | 17/49 | €14,134 | €12,462 | -€1,672 | -11.8% |
| Amounts payable within one year | 42/48 | €14,134 | €12,462 | -€1,672 | -11.8% |
| Trade debts | 44 | €4,237 | - | -€4,237 | |
| Suppliers | 440/4 | €4,237 | - | -€4,237 | |
| Other amounts payable | 47/48 | €9,897 | €12,462 | +€2,565 | +25.9% |
| Non-recurring operating income | 76A | - | €12,462 | +€12,462 | |
| Gross operating margin | 9900 | -€14,134 | €14,134 | +€28,269 | |
| Operating profit (loss) | 9901 | -€14,134 | €14,134 | +€28,269 | |
| Profit (loss) for the period before taxes | 9903 | -€14,134 | €14,134 | +€28,269 | |
| Profit (loss) for the period | 9904 | -€14,134 | €14,134 | +€28,269 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,134 | €14,134 | +€28,269 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.