LutopiaK: what changed
LutopiaK
Largest movements
- Cash -€21,023
down €21,023 (-40.4%), from €52,037 to €31,014
mainly Net result for the year (-€18,149) and Other debts (-€10,202)
- Receivables within one year -€8,549
down €8,549 (-99.1%), from €8,625 to €76
of which Trade receivables: -€8,197
- Deferred charges and accrued income -€2,367
no longer reported in 2025 (was €2,367)
- Profit (loss) carried forward -€18,149
down €18,149 (-69.4%), from €26,147 to €7,998
- Other debts -€10,202
down €10,202 (-85.4%), from €11,950 to €1,748
- Trade debts -€2,751
down €2,751 (-86.6%), from €3,176 to €425
- Tax, wage and social debts -€836
down €836 (-5.9%), from €14,256 to €13,419
of which Taxes: -€5,079
- Gross operating margin -€62,004
down €62,004, from €44,196 to -€17,808
- Taxes -€6,901
no longer reported in 2025 (was €6,901)
Change in the result, 2024 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
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,029 | €31,090 | -€31,939 | -50.7% |
| Current assets | 29/58 | €63,029 | €31,090 | -€31,939 | -50.7% |
| Amounts receivable within one year | 40/41 | €8,625 | €76 | -€8,549 | -99.1% |
| Trade receivables | 40 | €8,197 | - | -€8,197 | |
| Other amounts receivable | 41 | €428 | €76 | -€352 | -82.2% |
| Cash at bank and in hand | 54/58 | €52,037 | €31,014 | -€21,023 | -40.4% |
| Deferred charges and accrued income | 490/1 | €2,367 | - | -€2,367 | |
| Total equity and liabilities | 10/49 | €63,029 | €31,090 | -€31,939 | -50.7% |
| Equity | 10/15 | €33,647 | €15,498 | -€18,149 | -53.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,147 | €7,998 | -€18,149 | -69.4% |
| Amounts payable | 17/49 | €29,382 | €15,592 | -€13,790 | -46.9% |
| Amounts payable within one year | 42/48 | €29,382 | €15,592 | -€13,790 | -46.9% |
| Trade debts | 44 | €3,176 | €425 | -€2,751 | -86.6% |
| Suppliers | 440/4 | €3,176 | €425 | -€2,751 | -86.6% |
| Taxes, remuneration and social security | 45 | €14,256 | €13,419 | -€836 | -5.9% |
| Taxes | 450/3 | €11,956 | €6,877 | -€5,079 | -42.5% |
| Remuneration and social security | 454/9 | €2,300 | €6,542 | +€4,242 | +184% |
| Other amounts payable | 47/48 | €11,950 | €1,748 | -€10,202 | -85.4% |
| Other operating charges | 640/8 | €898 | €528 | -€370 | -41.2% |
| Gross operating margin | 9900 | €44,196 | -€17,808 | -€62,004 | |
| Operating profit (loss) | 9901 | €43,298 | -€18,335 | -€61,634 | |
| Financial income | 75/76B | €79 | €234 | +€155 | +196% |
| Recurring financial income | 75 | €79 | €234 | +€155 | +196% |
| Financial charges | 65/66B | €74 | €48 | -€27 | -36.1% |
| Recurring financial charges | 65 | €74 | €48 | -€27 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €43,303 | -€18,149 | -€61,452 | |
| Income taxes | 67/77 | €6,901 | - | -€6,901 | |
| Profit (loss) for the period | 9904 | €36,402 | -€18,149 | -€54,552 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,402 | -€18,149 | -€54,552 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.