LOTSA COMPTA: 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.
LOTSA COMPTA
Largest movements
- Intangible fixed assets -€8,000
down €8,000 (-25.0%), from €32,000 to €24,000
- Cash +€4,200
up €4,200 (+33.3%), from €12,600 to €16,800
mainly Net result for the year (+€9,014) and Depreciation (+€8,934)
- Receivables within one year +€2,471
up €2,471 (+8.5%), from €29,060 to €31,531
of which Trade receivables: +€11,029
- Profit (loss) carried forward -€5,986
down €5,986 (-9.4%), from €63,667 to €57,681
- Tax, wage and social debts +€3,771
up €3,771 (+35.1%), from €10,757 to €14,528
- Other debts +€1,487
new in 2025: €1,487
- Gross operating margin -€5,070
down €5,070 (-9.3%), from €54,578 to €49,508
- Taxes -€3,510
down €3,510 (-53.1%), from €6,607 to €3,097
- Staff costs +€1,144
up €1,144 (+4.2%), from €27,072 to €28,216
- Financial income -€553
no longer reported in 2025 (was €553)
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 | €76,012 | €75,196 | -€816 | -1.1% |
| Fixed assets | 21/28 | €34,352 | €26,575 | -€7,778 | -22.6% |
| Intangible fixed assets | 21 | €32,000 | €24,000 | -€8,000 | -25.0% |
| Tangible fixed assets | 22/27 | €2,209 | €2,431 | +€222 | +10.1% |
| Furniture and vehicles | 24 | €2,209 | €2,431 | +€222 | +10.1% |
| Financial fixed assets | 28 | €144 | €144 | = | 0.0% |
| Current assets | 29/58 | €41,660 | €48,621 | +€6,962 | +16.7% |
| Amounts receivable within one year | 40/41 | €29,060 | €31,531 | +€2,471 | +8.5% |
| Trade receivables | 40 | €20,501 | €31,531 | +€11,029 | +53.8% |
| Other amounts receivable | 41 | €8,559 | - | -€8,559 | |
| Cash at bank and in hand | 54/58 | €12,600 | €16,800 | +€4,200 | +33.3% |
| Deferred charges and accrued income | 490/1 | - | €291 | +€291 | |
| Total equity and liabilities | 10/49 | €76,012 | €75,196 | -€816 | -1.1% |
| Equity | 10/15 | €65,167 | €59,181 | -€5,986 | -9.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,667 | €57,681 | -€5,986 | -9.4% |
| Amounts payable | 17/49 | €10,845 | €16,015 | +€5,170 | +47.7% |
| Amounts payable within one year | 42/48 | €10,845 | €16,015 | +€5,170 | +47.7% |
| Trade debts | 44 | €88 | - | -€88 | |
| Suppliers | 440/4 | €88 | - | -€88 | |
| Taxes, remuneration and social security | 45 | €10,757 | €14,528 | +€3,771 | +35.1% |
| Taxes | 450/3 | €10,757 | €14,528 | +€3,771 | +35.1% |
| Other amounts payable | 47/48 | - | €1,487 | +€1,487 | |
| Remuneration, social security and pensions | 62 | €27,072 | €28,216 | +€1,144 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,474 | €8,934 | +€459 | +5.4% |
| Other operating charges | 640/8 | €64 | €104 | +€40 | +62.5% |
| Gross operating margin | 9900 | €54,578 | €49,508 | -€5,070 | -9.3% |
| Operating profit (loss) | 9901 | €18,968 | €12,255 | -€6,713 | -35.4% |
| Financial income | 75/76B | €553 | - | -€553 | |
| Recurring financial income | 75 | €553 | - | -€553 | |
| Financial charges | 65/66B | €176 | €144 | -€32 | -18.3% |
| Recurring financial charges | 65 | €176 | €144 | -€32 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €19,344 | €12,111 | -€7,233 | -37.4% |
| Income taxes | 67/77 | €6,607 | €3,097 | -€3,510 | -53.1% |
| Profit (loss) for the period | 9904 | €12,738 | €9,014 | -€3,724 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,738 | €9,014 | -€3,724 | -29.2% |
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 6 October 2026 via checked.be.