LOTS HR: 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 HR
Largest movements
- Current investments -€150,000
down €150,000 (-100%), from €150,000 to €0
- Cash +€47,335
up €47,335 (+146%), from €32,480 to €79,814
mainly Current investments (+€150,000) and Net result for the year (+€24,850)
- Tangible fixed assets -€8,614
down €8,614 (-67.5%), from €12,771 to €4,156
of which Furniture and vehicles: -€7,500
- Receivables within one year +€7,139
up €7,139 (+71.6%), from €9,970 to €17,110
of which Other amounts receivable: +€7,230
- Reserves -€115,150
down €115,150 (-91.0%), from €126,576 to €11,426
- Other debts +€11,368
up €11,368 (+17.5%), from €64,823 to €76,191
- Gross operating margin -€21,154
down €21,154 (-30.6%), from €69,096 to €47,942
- Taxes -€4,146
down €4,146 (-34.0%), from €12,191 to €8,045
- Depreciation -€1,500
down €1,500 (-14.8%), from €10,114 to €8,614
- Financial income -€875
down €875 (-48.9%), from €1,789 to €914
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 | €205,220 | €101,080 | -€104,140 | -50.7% |
| Fixed assets | 21/28 | €12,771 | €4,156 | -€8,614 | -67.5% |
| Tangible fixed assets | 22/27 | €12,771 | €4,156 | -€8,614 | -67.5% |
| Plant, machinery and equipment | 23 | €4,387 | €3,273 | -€1,114 | -25.4% |
| Furniture and vehicles | 24 | €8,384 | €884 | -€7,500 | -89.5% |
| Current assets | 29/58 | €192,450 | €96,924 | -€95,526 | -49.6% |
| Amounts receivable within one year | 40/41 | €9,970 | €17,110 | +€7,139 | +71.6% |
| Trade receivables | 40 | €9,970 | €9,880 | -€91 | -0.9% |
| Other amounts receivable | 41 | - | €7,230 | +€7,230 | |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100% |
| Cash at bank and in hand | 54/58 | €32,480 | €79,814 | +€47,335 | +146% |
| Total equity and liabilities | 10/49 | €205,220 | €101,080 | -€104,140 | -50.7% |
| Equity | 10/15 | €129,576 | €14,426 | -€115,150 | -88.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €126,576 | €11,426 | -€115,150 | -91.0% |
| Distributable reserves | 133 | €126,576 | €11,426 | -€115,150 | -91.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €75,645 | €86,654 | +€11,009 | +14.6% |
| Amounts payable within one year | 42/48 | €75,645 | €86,654 | +€11,009 | +14.6% |
| Trade debts | 44 | €1,441 | €1,741 | +€300 | +20.8% |
| Suppliers | 440/4 | €1,441 | €1,741 | +€300 | +20.8% |
| Taxes, remuneration and social security | 45 | €9,380 | €8,722 | -€658 | -7.0% |
| Taxes | 450/3 | €9,380 | €8,722 | -€658 | -7.0% |
| Other amounts payable | 47/48 | €64,823 | €76,191 | +€11,368 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,114 | €8,614 | -€1,500 | -14.8% |
| Other operating charges | 640/8 | €2,395 | €2,362 | -€34 | -1.4% |
| Gross operating margin | 9900 | €69,096 | €47,942 | -€21,154 | -30.6% |
| Operating profit (loss) | 9901 | €56,586 | €36,966 | -€19,620 | -34.7% |
| Financial income | 75/76B | €1,789 | €914 | -€875 | -48.9% |
| Recurring financial income | 75 | €1,789 | €914 | -€875 | -48.9% |
| Financial charges | 65/66B | €4,527 | €4,985 | +€458 | +10.1% |
| Recurring financial charges | 65 | €4,527 | €4,985 | +€458 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €53,848 | €32,896 | -€20,953 | -38.9% |
| Income taxes | 67/77 | €12,191 | €8,045 | -€4,146 | -34.0% |
| Profit (loss) for the period | 9904 | €41,657 | €24,850 | -€16,807 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,657 | €24,850 | -€16,807 | -40.3% |
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 21 October 2026 via checked.be.