LOTTE DEROOVER: 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.
LOTTE DEROOVER
Largest movements
- Tangible fixed assets -€11,335
down €11,335 (-41.2%), from €27,529 to €16,193
- Receivables within one year -€7,010
down €7,010 (-31.3%), from €22,419 to €15,409
of which Other amounts receivable: -€5,094
- Cash +€1,879
up €1,879 (+39.9%), from €4,709 to €6,588
mainly Depreciation (+€11,335) and Receivables within one year (+€7,010)
- Debts after one year -€8,380
down €8,380 (-38.6%), from €21,699 to €13,318
- Profit (loss) carried forward -€7,166
down €7,166 (-910%), from -€787 to -€7,954
- Tax, wage and social debts -€590
down €590 (-77.0%), from €766 to €176
- Gross operating margin -€6,933
down €6,933 (-54.4%), from €12,752 to €5,818
- Financial charges -€396
down €396 (-23.0%), from €1,721 to €1,325
- Taxes -€144
down €144 (-46.5%), from €309 to €165
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 | €55,811 | €39,701 | -€16,110 | -28.9% |
| Fixed assets | 21/28 | €27,529 | €16,193 | -€11,335 | -41.2% |
| Tangible fixed assets | 22/27 | €27,529 | €16,193 | -€11,335 | -41.2% |
| Furniture and vehicles | 24 | €27,529 | €16,193 | -€11,335 | -41.2% |
| Current assets | 29/58 | €28,283 | €23,508 | -€4,775 | -16.9% |
| Amounts receivable within one year | 40/41 | €22,419 | €15,409 | -€7,010 | -31.3% |
| Trade receivables | 40 | €7,795 | €5,880 | -€1,916 | -24.6% |
| Other amounts receivable | 41 | €14,624 | €9,530 | -€5,094 | -34.8% |
| Cash at bank and in hand | 54/58 | €4,709 | €6,588 | +€1,879 | +39.9% |
| Deferred charges and accrued income | 490/1 | €1,154 | €1,510 | +€356 | +30.8% |
| Total equity and liabilities | 10/49 | €55,811 | €39,701 | -€16,110 | -28.9% |
| Equity | 10/15 | €11,455 | €4,288 | -€7,166 | -62.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,242 | €7,242 | = | 0.0% |
| Distributable reserves | 133 | €7,242 | €7,242 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€787 | -€7,954 | -€7,166 | -910% |
| Amounts payable | 17/49 | €44,357 | €35,413 | -€8,944 | -20.2% |
| Amounts payable after more than one year | 17 | €21,699 | €13,318 | -€8,380 | -38.6% |
| Financial debts | 170/4 | €21,699 | €13,318 | -€8,380 | -38.6% |
| Amounts payable within one year | 42/48 | €21,365 | €20,762 | -€603 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €8,002 | €8,380 | +€378 | +4.7% |
| Trade debts | 44 | €1,070 | €679 | -€391 | -36.5% |
| Suppliers | 440/4 | €1,070 | €679 | -€391 | -36.5% |
| Taxes, remuneration and social security | 45 | €766 | €176 | -€590 | -77.0% |
| Taxes | 450/3 | €766 | €176 | -€590 | -77.0% |
| Other amounts payable | 47/48 | €11,526 | €11,526 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,294 | €1,333 | +€39 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,335 | €11,335 | = | 0.0% |
| Other operating charges | 640/8 | €174 | €159 | -€15 | -8.5% |
| Gross operating margin | 9900 | €12,752 | €5,818 | -€6,933 | -54.4% |
| Operating profit (loss) | 9901 | €1,242 | -€5,676 | -€6,918 | |
| Financial charges | 65/66B | €1,721 | €1,325 | -€396 | -23.0% |
| Recurring financial charges | 65 | €1,721 | €1,325 | -€396 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | -€479 | -€7,001 | -€6,523 | -1,363% |
| Income taxes | 67/77 | €309 | €165 | -€144 | -46.5% |
| Profit (loss) for the period | 9904 | -€787 | -€7,166 | -€6,379 | -810% |
| Profit (loss) for the period to be appropriated | 9905 | -€787 | -€7,166 | -€6,379 | -810% |
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.