LOTS: 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.
LOTS
Largest movements
- Stocks and contracts +€11,412
up €11,412 (+22.0%), from €51,893 to €63,305
- Tangible fixed assets -€4,671
down €4,671 (-36.2%), from €12,916 to €8,246
of which Plant, machinery and equipment: -€2,661
- Receivables within one year -€2,708
down €2,708 (-59.2%), from €4,574 to €1,866
of which Trade receivables: -€4,574
- Deferred charges and accrued income +€2,582
up €2,582 (+607%), from €425 to €3,007
- Cash -€1,075
down €1,075 (-84.7%), from €1,270 to €194
mainly Short-term financial debts (-€21,691) and Stocks and contracts (-€11,412)
- Short-term financial debts -€21,691
down €21,691 (-74.4%), from €29,147 to €7,456
- Reserves +€12,154
up €12,154 (+166%), from €7,322 to €19,476
- Trade debts +€8,446
up €8,446 (+52.9%), from €15,954 to €24,400
- Other debts +€5,593
up €5,593 (+483%), from €1,157 to €6,750
- Tax, wage and social debts +€2,514
up €2,514 (+76.8%), from €3,271 to €5,786
- Gross operating margin +€15,780
up €15,780 (+147%), from €10,721 to €26,501
- Taxes +€4,583
up €4,583 (+381%), from €1,203 to €5,786
- Financial charges -€1,727
down €1,727 (-34.2%), from €5,056 to €3,329
- Other operating charges +€1,174
up €1,174 (+455%), from €258 to €1,432
- Financial income +€331
up €331 (+61.3%), from €539 to €870
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 | €73,328 | €78,868 | +€5,539 | +7.6% |
| Fixed assets | 21/28 | €15,166 | €10,496 | -€4,671 | -30.8% |
| Tangible fixed assets | 22/27 | €12,916 | €8,246 | -€4,671 | -36.2% |
| Plant, machinery and equipment | 23 | €6,979 | €4,318 | -€2,661 | -38.1% |
| Furniture and vehicles | 24 | €5,937 | €3,928 | -€2,010 | -33.8% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €58,162 | €68,372 | +€10,210 | +17.6% |
| Stocks and contracts in progress | 3 | €51,893 | €63,305 | +€11,412 | +22.0% |
| Stocks | 30/36 | €51,893 | €63,305 | +€11,412 | +22.0% |
| Amounts receivable within one year | 40/41 | €4,574 | €1,866 | -€2,708 | -59.2% |
| Trade receivables | 40 | €4,574 | €0 | -€4,574 | -100% |
| Other amounts receivable | 41 | €0 | €1,866 | +€1,866 | |
| Cash at bank and in hand | 54/58 | €1,270 | €194 | -€1,075 | -84.7% |
| Deferred charges and accrued income | 490/1 | €425 | €3,007 | +€2,582 | +607% |
| Total equity and liabilities | 10/49 | €73,328 | €78,868 | +€5,539 | +7.6% |
| Equity | 10/15 | €22,322 | €34,476 | +€12,154 | +54.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €7,322 | €19,476 | +€12,154 | +166% |
| Distributable reserves | 133 | €7,322 | €19,476 | +€12,154 | +166% |
| Amounts payable | 17/49 | €51,006 | €44,392 | -€6,614 | -13.0% |
| Amounts payable within one year | 42/48 | €49,530 | €44,392 | -€5,138 | -10.4% |
| Financial debts | 43 | €29,147 | €7,456 | -€21,691 | -74.4% |
| Credit institutions | 430/8 | €29,147 | €7,456 | -€21,691 | -74.4% |
| Trade debts | 44 | €15,954 | €24,400 | +€8,446 | +52.9% |
| Suppliers | 440/4 | €15,954 | €24,400 | +€8,446 | +52.9% |
| Taxes, remuneration and social security | 45 | €3,271 | €5,786 | +€2,514 | +76.8% |
| Taxes | 450/3 | €3,271 | €5,786 | +€2,514 | +76.8% |
| Other amounts payable | 47/48 | €1,157 | €6,750 | +€5,593 | +483% |
| Accrued charges and deferred income | 492/3 | €1,476 | €0 | -€1,476 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,372 | €4,671 | +€298 | +6.8% |
| Other operating charges | 640/8 | €258 | €1,432 | +€1,174 | +455% |
| Gross operating margin | 9900 | €10,721 | €26,501 | +€15,780 | +147% |
| Operating profit (loss) | 9901 | €6,091 | €20,398 | +€14,308 | +235% |
| Financial income | 75/76B | €539 | €870 | +€331 | +61.3% |
| Recurring financial income | 75 | €539 | €870 | +€331 | +61.3% |
| Financial charges | 65/66B | €5,056 | €3,329 | -€1,727 | -34.2% |
| Recurring financial charges | 65 | €5,056 | €3,329 | -€1,727 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €1,574 | €17,939 | +€16,366 | +1,040% |
| Income taxes | 67/77 | €1,203 | €5,786 | +€4,583 | +381% |
| Profit (loss) for the period | 9904 | €371 | €12,154 | +€11,783 | +3,177% |
| Profit (loss) for the period to be appropriated | 9905 | €371 | €12,154 | +€11,783 | +3,177% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.