LOTTE SCHEERS: 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 SCHEERS
Largest movements
- Tangible fixed assets +€32,455
up €32,455 (+36.8%), from €88,221 to €120,676
of which Other tangible fixed assets: +€40,444
- Cash +€5,000
up €5,000 (+17.0%), from €29,496 to €34,496
mainly Net result for the year (+€36,318) and Depreciation (+€17,933)
- Receivables within one year -€4,787
no longer reported in 2025 (was €4,787)
- Profit (loss) carried forward +€36,318
up €36,318 (+42.1%), from €86,312 to €122,630
- Tax, wage and social debts -€8,899
down €8,899 (-33.1%), from €26,924 to €18,025
of which Taxes: -€11,255
- Other debts +€5,647
up €5,647 (+53.2%), from €10,620 to €16,267
- Staff costs +€43,501
up €43,501 (+74.2%), from €58,603 to €102,104
- Gross operating margin +€14,541
up €14,541 (+9.5%), from €153,421 to €167,961
- Depreciation +€13,600
up €13,600 (+313.9%), from €4,333 to €17,933
- Taxes -€6,513
down €6,513 (-36.9%), from €17,629 to €11,116
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 | €126,709 | €159,587 | +€32,878 | +25.9% |
| Fixed assets | 21/28 | €88,221 | €120,676 | +€32,455 | +36.8% |
| Tangible fixed assets | 22/27 | €88,221 | €120,676 | +€32,455 | +36.8% |
| Plant, machinery and equipment | 23 | €4,788 | €5,243 | +€454 | +9.5% |
| Furniture and vehicles | 24 | €43,118 | €34,675 | -€8,443 | -19.6% |
| Other tangible fixed assets | 26 | €40,314 | €80,759 | +€40,444 | +100.3% |
| Current assets | 29/58 | €38,488 | €38,911 | +€423 | +1.1% |
| Amounts receivable within one year | 40/41 | €4,787 | - | -€4,787 | |
| Trade receivables | 40 | €4,787 | - | -€4,787 | |
| Cash at bank and in hand | 54/58 | €29,496 | €34,496 | +€5,000 | +17.0% |
| Deferred charges and accrued income | 490/1 | €4,205 | €4,414 | +€210 | +5.0% |
| Total equity and liabilities | 10/49 | €126,709 | €159,587 | +€32,878 | +25.9% |
| Equity | 10/15 | €86,412 | €122,730 | +€36,318 | +42.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,312 | €122,630 | +€36,318 | +42.1% |
| Amounts payable | 17/49 | €40,296 | €36,857 | -€3,439 | -8.5% |
| Amounts payable within one year | 42/48 | €40,296 | €36,857 | -€3,439 | -8.5% |
| Trade debts | 44 | €2,752 | €2,565 | -€187 | -6.8% |
| Suppliers | 440/4 | €2,752 | €2,565 | -€187 | -6.8% |
| Taxes, remuneration and social security | 45 | €26,924 | €18,025 | -€8,899 | -33.1% |
| Taxes | 450/3 | €22,371 | €11,116 | -€11,255 | -50.3% |
| Remuneration and social security | 454/9 | €4,553 | €6,909 | +€2,356 | +51.7% |
| Other amounts payable | 47/48 | €10,620 | €16,267 | +€5,647 | +53.2% |
| Remuneration, social security and pensions | 62 | €58,603 | €102,104 | +€43,501 | +74.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,333 | €17,933 | +€13,600 | +313.9% |
| Other operating charges | 640/8 | €270 | €256 | -€14 | -5.2% |
| Gross operating margin | 9900 | €153,421 | €167,961 | +€14,541 | +9.5% |
| Operating profit (loss) | 9901 | €90,214 | €47,668 | -€42,547 | -47.2% |
| Financial income | 75/76B | €5 | €1 | -€4 | -81.4% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -81.4% |
| Financial charges | 65/66B | €73 | €235 | +€162 | +222.4% |
| Recurring financial charges | 65 | €73 | €235 | +€162 | +222.4% |
| Profit (loss) for the period before taxes | 9903 | €90,147 | €47,434 | -€42,713 | -47.4% |
| Income taxes | 67/77 | €17,629 | €11,116 | -€6,513 | -36.9% |
| Profit (loss) for the period | 9904 | €72,517 | €36,318 | -€36,200 | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,517 | €36,318 | -€36,200 | -49.9% |
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 10 October 2026 via checked.be.