LOTTARISK: 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.
LOTTARISK
Largest movements
- Cash +€48,445
up €48,445 (+150%), from €32,275 to €80,720
mainly Net result for the year (+€44,096) and Other debts (+€21,285)
- Receivables within one year -€19,270
down €19,270 (-12.4%), from €155,807 to €136,537
of which Trade receivables: -€10,575
- Financial fixed assets +€2,500
new in 2025: €2,500
- Other debts +€21,285
new in 2025: €21,285
- Reserves +€20,000
up €20,000 (+17.1%), from €117,231 to €137,231
- Tax, wage and social debts -€13,847
down €13,847 (-61.5%), from €22,520 to €8,673
of which Taxes: -€11,767
- Profit (loss) carried forward +€4,096
up €4,096 (+8.9%), from €46,179 to €50,276
- Gross operating margin +€6,636
up €6,636 (+13.9%), from €47,895 to €54,531
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 | €188,931 | €219,965 | +€31,034 | +16.4% |
| Fixed assets | 21/28 | - | €2,500 | +€2,500 | |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €188,931 | €217,465 | +€28,534 | +15.1% |
| Amounts receivable within one year | 40/41 | €155,807 | €136,537 | -€19,270 | -12.4% |
| Trade receivables | 40 | €12,995 | €2,420 | -€10,575 | -81.4% |
| Other amounts receivable | 41 | €142,811 | €134,117 | -€8,694 | -6.1% |
| Cash at bank and in hand | 54/58 | €32,275 | €80,720 | +€48,445 | +150% |
| Deferred charges and accrued income | 490/1 | €849 | €208 | -€641 | -75.5% |
| Total equity and liabilities | 10/49 | €188,931 | €219,965 | +€31,034 | +16.4% |
| Equity | 10/15 | €165,910 | €190,007 | +€24,096 | +14.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €117,231 | €137,231 | +€20,000 | +17.1% |
| Distributable reserves | 133 | €117,231 | €137,231 | +€20,000 | +17.1% |
| Profit (loss) carried forward | 14 | €46,179 | €50,276 | +€4,096 | +8.9% |
| Amounts payable | 17/49 | €23,021 | €29,958 | +€6,937 | +30.1% |
| Amounts payable within one year | 42/48 | €23,021 | €29,958 | +€6,937 | +30.1% |
| Trade debts | 44 | €500 | - | -€500 | |
| Suppliers | 440/4 | €500 | - | -€500 | |
| Taxes, remuneration and social security | 45 | €22,520 | €8,673 | -€13,847 | -61.5% |
| Taxes | 450/3 | €20,440 | €8,673 | -€11,767 | -57.6% |
| Remuneration and social security | 454/9 | €2,080 | - | -€2,080 | |
| Other amounts payable | 47/48 | - | €21,285 | +€21,285 | |
| Other operating charges | 640/8 | €450 | €400 | -€51 | -11.3% |
| Gross operating margin | 9900 | €47,895 | €54,531 | +€6,636 | +13.9% |
| Operating profit (loss) | 9901 | €47,444 | €54,131 | +€6,687 | +14.1% |
| Financial income | 75/76B | €4,049 | €3,900 | -€149 | -3.7% |
| Recurring financial income | 75 | €4,049 | €3,900 | -€149 | -3.7% |
| Financial charges | 65/66B | €148 | €152 | +€4 | +2.6% |
| Recurring financial charges | 65 | €148 | €152 | +€4 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €51,345 | €57,879 | +€6,534 | +12.7% |
| Income taxes | 67/77 | €14,114 | €13,783 | -€331 | -2.3% |
| Profit (loss) for the period | 9904 | €37,231 | €44,096 | +€6,865 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,231 | €44,096 | +€6,865 | +18.4% |
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 24 October 2026 via checked.be.