LOTTE OPDEKAMP: 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 OPDEKAMP
Largest movements
- Cash +€5,848
up €5,848 (+45.6%), from €12,814 to €18,662
mainly Net result for the year (+€30,698) and Tax, wage and social debts (+€3,023)
- Reserves +€30,698
up €30,698 (+94.0%), from €32,675 to €63,373
- Debts after one year -€23,793
down €23,793 (-8.8%), from €271,197 to €247,404
- Gross operating margin -€11,551
down €11,551 (-16.5%), from €70,005 to €58,454
- Financial charges -€8,863
down €8,863 (-41.1%), from €21,564 to €12,701
- Taxes -€713
down €713 (-4.6%), from €15,648 to €14,934
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 | €435,395 | €442,168 | +€6,774 | +1.6% |
| Fixed assets | 21/28 | €411,104 | €411,104 | = | 0.0% |
| Financial fixed assets | 28 | €411,104 | €411,104 | = | 0.0% |
| Current assets | 29/58 | €24,291 | €31,064 | +€6,774 | +27.9% |
| Amounts receivable within one year | 40/41 | €11,344 | €12,269 | +€926 | +8.2% |
| Trade receivables | 40 | €11,344 | €12,269 | +€926 | +8.2% |
| Cash at bank and in hand | 54/58 | €12,814 | €18,662 | +€5,848 | +45.6% |
| Deferred charges and accrued income | 490/1 | €133 | €133 | = | 0.0% |
| Total equity and liabilities | 10/49 | €435,395 | €442,168 | +€6,774 | +1.6% |
| Equity | 10/15 | €107,675 | €138,373 | +€30,698 | +28.5% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €32,675 | €63,373 | +€30,698 | +94.0% |
| Distributable reserves | 133 | €32,675 | €63,373 | +€30,698 | +94.0% |
| Amounts payable | 17/49 | €327,720 | €303,795 | -€23,925 | -7.3% |
| Amounts payable after more than one year | 17 | €271,197 | €247,404 | -€23,793 | -8.8% |
| Financial debts | 170/4 | €271,197 | €247,404 | -€23,793 | -8.8% |
| Amounts payable within one year | 42/48 | €52,889 | €54,975 | +€2,087 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €22,881 | €23,793 | +€912 | +4.0% |
| Trade debts | 44 | €1,898 | €50 | -€1,848 | -97.4% |
| Suppliers | 440/4 | €1,898 | €50 | -€1,848 | -97.4% |
| Taxes, remuneration and social security | 45 | €8,109 | €11,132 | +€3,023 | +37.3% |
| Taxes | 450/3 | €8,109 | €11,132 | +€3,023 | +37.3% |
| Other amounts payable | 47/48 | €20,000 | €20,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,634 | €1,416 | -€2,218 | -61.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €70,005 | €58,454 | -€11,551 | -16.5% |
| Operating profit (loss) | 9901 | €69,887 | €58,334 | -€11,553 | -16.5% |
| Financial charges | 65/66B | €21,564 | €12,701 | -€8,863 | -41.1% |
| Recurring financial charges | 65 | €21,564 | €12,701 | -€8,863 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €48,322 | €45,633 | -€2,690 | -5.6% |
| Income taxes | 67/77 | €15,648 | €14,934 | -€713 | -4.6% |
| Profit (loss) for the period | 9904 | €32,675 | €30,698 | -€1,976 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,675 | €30,698 | -€1,976 | -6.0% |
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 17 October 2026 via checked.be.