LOTTIN DIETER: what changed
LOTTIN DIETER
Largest movements
- Current investments +€500,000
new in 2025: €500,000
- Receivables within one year +€82,484
up €82,484 (+431%), from €19,152 to €101,637
of which Other amounts receivable: +€50,064
- Financial fixed assets -€80,000
no longer reported in 2025 (was €80,000)
- Tangible fixed assets -€57,806
down €57,806 (-7.5%), from €766,186 to €708,380
of which Land and buildings: -€65,405
- Cash +€45,497
up €45,497 (+257%), from €17,716 to €63,213
- Reserves +€739,691
up €739,691 (+6,548%), from €11,297 to €750,988
- Debts after one year -€173,252
down €173,252 (-30.5%), from €568,963 to €395,711
of which Financial debts: -€113,252
- Other debts -€100,936
down €100,936 (-92.2%), from €109,464 to €8,527
- Tax, wage and social debts +€21,911
up €21,911 (+64.8%), from €33,802 to €55,713
of which Taxes: +€31,776
- Financial income +€1.5m
up €1.5m (+147,900%), from €1,014 to €1.5m
- Taxes +€349,170
up €349,170 (+2,559%), from €13,643 to €362,813
- Gross operating margin -€340,383
down €340,383, from €101,249 to -€239,134
- Depreciation +€38,476
up €38,476 (+100%), from €38,417 to €76,894
- Financial charges +€19,502
up €19,502 (+103%), from €18,859 to €38,361
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €883,992 | €1,382,337 | +€498,345 | +56.4% |
| Fixed assets | 21/28 | €846,186 | €708,380 | -€137,806 | -16.3% |
| Tangible fixed assets | 22/27 | €766,186 | €708,380 | -€57,806 | -7.5% |
| Land and buildings | 22 | €758,306 | €692,901 | -€65,405 | -8.6% |
| Furniture and vehicles | 24 | €7,880 | €15,479 | +€7,599 | +96.4% |
| Financial fixed assets | 28 | €80,000 | - | -€80,000 | |
| Current assets | 29/58 | €37,807 | €673,957 | +€636,151 | +1,683% |
| Stocks and contracts in progress | 3 | - | €7,632 | +€7,632 | |
| Stocks | 30/36 | - | €7,632 | +€7,632 | |
| Amounts receivable within one year | 40/41 | €19,152 | €101,637 | +€82,484 | +431% |
| Trade receivables | 40 | €19,152 | €51,573 | +€32,421 | +169% |
| Other amounts receivable | 41 | - | €50,064 | +€50,064 | |
| Current investments | 50/53 | - | €500,000 | +€500,000 | |
| Cash at bank and in hand | 54/58 | €17,716 | €63,213 | +€45,497 | +257% |
| Deferred charges and accrued income | 490/1 | €938 | €1,476 | +€538 | +57.3% |
| Total equity and liabilities | 10/49 | €883,992 | €1,382,337 | +€498,345 | +56.4% |
| Equity | 10/15 | €64,332 | €802,972 | +€738,640 | +1,148% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,297 | €750,988 | +€739,691 | +6,548% |
| Distributable reserves | 133 | €11,297 | €750,988 | +€739,691 | +6,548% |
| Profit (loss) carried forward | 14 | €26,206 | €26,206 | = | 0.0% |
| Investment grants | 15 | €8,229 | €7,178 | -€1,052 | -12.8% |
| Amounts payable | 17/49 | €819,660 | €579,365 | -€240,295 | -29.3% |
| Amounts payable after more than one year | 17 | €568,963 | €395,711 | -€173,252 | -30.5% |
| Financial debts | 170/4 | €508,963 | €395,711 | -€113,252 | -22.3% |
| Other amounts payable | 178/9 | €60,000 | - | -€60,000 | |
| Amounts payable within one year | 42/48 | €250,697 | €183,639 | -€67,058 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €61,517 | €59,832 | -€1,685 | -2.7% |
| Trade debts | 44 | €45,915 | €59,567 | +€13,652 | +29.7% |
| Suppliers | 440/4 | €45,915 | €59,567 | +€13,652 | +29.7% |
| Taxes, remuneration and social security | 45 | €33,802 | €55,713 | +€21,911 | +64.8% |
| Taxes | 450/3 | €21,588 | €53,364 | +€31,776 | +147% |
| Remuneration and social security | 454/9 | €12,214 | €2,350 | -€9,864 | -80.8% |
| Other amounts payable | 47/48 | €109,464 | €8,527 | -€100,936 | -92.2% |
| Accrued charges and deferred income | 492/3 | - | €15 | +€15 | |
| Remuneration, social security and pensions | 62 | €14,603 | €29,156 | +€14,552 | +99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,417 | €76,894 | +€38,476 | +100% |
| Other operating charges | 640/8 | €7,304 | €14,539 | +€7,235 | +99.1% |
| Gross operating margin | 9900 | €101,249 | -€239,134 | -€340,383 | |
| Operating profit (loss) | 9901 | €40,925 | -€359,722 | -€400,647 | |
| Financial income | 75/76B | €1,014 | €1,500,588 | +€1.5m | +147,900% |
| Recurring financial income | 75 | €1,014 | €1,500,588 | +€1.5m | +147,900% |
| Financial charges | 65/66B | €18,859 | €38,361 | +€19,502 | +103% |
| Recurring financial charges | 65 | €18,859 | €38,361 | +€19,502 | +103% |
| Profit (loss) for the period before taxes | 9903 | €23,080 | €1,102,505 | +€1.1m | +4,677% |
| Income taxes | 67/77 | €13,643 | €362,813 | +€349,170 | +2,559% |
| Profit (loss) for the period | 9904 | €9,437 | €739,691 | +€730,254 | +7,738% |
| Profit (loss) for the period to be appropriated | 9905 | €9,437 | €739,691 | +€730,254 | +7,738% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 30 November 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.