Lotte W.: 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 W.
Largest movements
- Cash +€15,095
up €15,095 (+31.9%), from €47,295 to €62,390
mainly Other debts (+€60,494) and Net result for the year (+€27,263)
- Receivables within one year +€2,355
up €2,355 (+25.2%), from €9,341 to €11,697
- Tangible fixed assets +€1,041
up €1,041 (+30.3%), from €3,433 to €4,474
- Other debts +€60,494
up €60,494 (+10,726%), from €564 to €61,058
- Reserves -€44,207
down €44,207 (-100%), from €44,207 to €0
- Tax, wage and social debts +€6,536
up €6,536 (+96.0%), from €6,810 to €13,346
- Trade debts -€4,832
down €4,832 (-69.2%), from €6,988 to €2,156
- Gross operating margin +€11,483
up €11,483 (+42.6%), from €26,937 to €38,421
- Taxes +€2,642
up €2,642 (+57.8%), from €4,572 to €7,214
- Financial charges -€1,310
down €1,310 (-96.3%), from €1,361 to €51
- Depreciation -€879
down €879 (-20.3%), from €4,336 to €3,458
- Other operating charges +€407
up €407 (+125%), from €324 to €731
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 | €60,569 | €78,560 | +€17,991 | +29.7% |
| Fixed assets | 21/28 | €3,433 | €4,474 | +€1,041 | +30.3% |
| Tangible fixed assets | 22/27 | €3,433 | €4,474 | +€1,041 | +30.3% |
| Furniture and vehicles | 24 | €3,433 | €4,474 | +€1,041 | +30.3% |
| Current assets | 29/58 | €57,136 | €74,086 | +€16,950 | +29.7% |
| Amounts receivable within one year | 40/41 | €9,341 | €11,697 | +€2,355 | +25.2% |
| Trade receivables | 40 | €9,341 | €11,697 | +€2,355 | +25.2% |
| Cash at bank and in hand | 54/58 | €47,295 | €62,390 | +€15,095 | +31.9% |
| Deferred charges and accrued income | 490/1 | €500 | €0 | -€500 | -100% |
| Total equity and liabilities | 10/49 | €60,569 | €78,560 | +€17,991 | +29.7% |
| Equity | 10/15 | €46,207 | €2,000 | -€44,207 | -95.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €44,207 | €0 | -€44,207 | -100% |
| Distributable reserves | 133 | €44,207 | €0 | -€44,207 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,362 | €76,560 | +€62,198 | +433% |
| Amounts payable within one year | 42/48 | €14,362 | €76,560 | +€62,198 | +433% |
| Trade debts | 44 | €6,988 | €2,156 | -€4,832 | -69.2% |
| Suppliers | 440/4 | €6,988 | €2,156 | -€4,832 | -69.2% |
| Taxes, remuneration and social security | 45 | €6,810 | €13,346 | +€6,536 | +96.0% |
| Taxes | 450/3 | €6,810 | €13,346 | +€6,536 | +96.0% |
| Other amounts payable | 47/48 | €564 | €61,058 | +€60,494 | +10,726% |
| Non-recurring operating income | 76A | - | €150 | +€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,336 | €3,458 | -€879 | -20.3% |
| Other operating charges | 640/8 | €324 | €731 | +€407 | +125% |
| Gross operating margin | 9900 | €26,937 | €38,421 | +€11,483 | +42.6% |
| Operating profit (loss) | 9901 | €22,277 | €34,232 | +€11,955 | +53.7% |
| Financial income | 75/76B | €128 | €296 | +€169 | +132% |
| Recurring financial income | 75 | €128 | €296 | +€169 | +132% |
| Financial charges | 65/66B | €1,361 | €51 | -€1,310 | -96.3% |
| Recurring financial charges | 65 | €1,361 | €51 | -€1,310 | -96.3% |
| Profit (loss) for the period before taxes | 9903 | €21,044 | €34,477 | +€13,434 | +63.8% |
| Income taxes | 67/77 | €4,572 | €7,214 | +€2,642 | +57.8% |
| Profit (loss) for the period | 9904 | €16,471 | €27,263 | +€10,792 | +65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,471 | €27,263 | +€10,792 | +65.5% |
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 23 October 2026 via checked.be.