RESIDENCE LOTHAIRE: 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.
RESIDENCE LOTHAIRE
Largest movements
- Cash -€45,548
down €45,548 (-55.3%), from €82,377 to €36,829
mainly Net result for the year (-€72,082) and Receivables within one year (-€28,554)
- Receivables within one year +€28,554
up €28,554 (+31.3%), from €91,132 to €119,686
of which Trade receivables: +€16,013
- Tangible fixed assets -€2,129
down €2,129 (-12.0%), from €17,676 to €15,547
of which Furniture and vehicles: -€4,371
- Profit (loss) carried forward -€70,222
down €70,222 (-59.6%), from -€117,754 to -€187,976
- Accrued charges and deferred income +€51,557
up €51,557 (+88.0%), from €58,608 to €110,165
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Other debts +€13,218
up €13,218 (+2,213%), from €597 to €13,815
- Trade debts +€2,817
up €2,817 (+3.6%), from €78,657 to €81,474
- Gross operating margin -€163,320
down €163,320 (-18.6%), from €878,846 to €715,526
- Staff costs -€20,993
down €20,993 (-2.7%), from €784,348 to €763,355
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 | €193,330 | €174,358 | -€18,972 | -9.8% |
| Fixed assets | 21/28 | €17,676 | €15,547 | -€2,129 | -12.0% |
| Tangible fixed assets | 22/27 | €17,676 | €15,547 | -€2,129 | -12.0% |
| Plant, machinery and equipment | 23 | €9,602 | €11,844 | +€2,242 | +23.4% |
| Furniture and vehicles | 24 | €8,074 | €3,703 | -€4,371 | -54.1% |
| Current assets | 29/58 | €175,654 | €158,811 | -€16,843 | -9.6% |
| Amounts receivable within one year | 40/41 | €91,132 | €119,686 | +€28,554 | +31.3% |
| Trade receivables | 40 | €41,184 | €57,197 | +€16,013 | +38.9% |
| Other amounts receivable | 41 | €49,949 | €62,489 | +€12,540 | +25.1% |
| Cash at bank and in hand | 54/58 | €82,377 | €36,829 | -€45,548 | -55.3% |
| Deferred charges and accrued income | 490/1 | €2,145 | €2,296 | +€151 | +7.1% |
| Total equity and liabilities | 10/49 | €193,330 | €174,358 | -€18,972 | -9.8% |
| Equity | 10/15 | -€97,294 | -€187,976 | -€90,682 | -93.2% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€117,754 | -€187,976 | -€70,222 | -59.6% |
| Amounts payable | 17/49 | €290,623 | €362,334 | +€71,711 | +24.7% |
| Amounts payable within one year | 42/48 | €232,015 | €252,169 | +€20,154 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €31,974 | €31,925 | -€49 | -0.2% |
| Trade debts | 44 | €78,657 | €81,474 | +€2,817 | +3.6% |
| Suppliers | 440/4 | €78,657 | €81,474 | +€2,817 | +3.6% |
| Advances received on contracts in progress | 46 | €4,856 | €6,497 | +€1,641 | +33.8% |
| Taxes, remuneration and social security | 45 | €115,931 | €118,458 | +€2,527 | +2.2% |
| Remuneration and social security | 454/9 | €115,931 | €118,458 | +€2,527 | +2.2% |
| Other amounts payable | 47/48 | €597 | €13,815 | +€13,218 | +2,213% |
| Accrued charges and deferred income | 492/3 | €58,608 | €110,165 | +€51,557 | +88.0% |
| Remuneration, social security and pensions | 62 | €784,348 | €763,355 | -€20,993 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,070 | €6,364 | +€2,294 | +56.4% |
| Other operating charges | 640/8 | €12,938 | €13,163 | +€225 | +1.7% |
| Gross operating margin | 9900 | €878,846 | €715,526 | -€163,320 | -18.6% |
| Operating profit (loss) | 9901 | €77,490 | -€67,356 | -€144,846 | |
| Financial income | 75/76B | €196 | €52 | -€144 | -73.5% |
| Recurring financial income | 75 | €196 | €52 | -€144 | -73.5% |
| Financial charges | 65/66B | €2,263 | €4,250 | +€1,987 | +87.8% |
| Recurring financial charges | 65 | €2,263 | €2,350 | +€87 | +3.8% |
| Non-recurring financial charges | 66B | - | €1,900 | +€1,900 | |
| Profit (loss) for the period before taxes | 9903 | €75,424 | -€71,554 | -€146,978 | |
| Income taxes | 67/77 | €214 | €528 | +€314 | +146% |
| Profit (loss) for the period | 9904 | €75,210 | -€72,082 | -€147,292 | |
| Profit (loss) for the period to be appropriated | 9905 | €75,210 | -€72,082 | -€147,292 |
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.