Lo-Advice: what changed
Two fiscal 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.
Lo-Advice
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Contributions +€2.1m
up €2.1m (+11304.7%), from €18,550 to €2.1m
- Debts after one year -€1.7m
no longer reported in 2025 (was €1.7m)
- Accrued charges and deferred income -€186,793
down €186,793 (-63.9%), from €292,415 to €105,622
- Services and other goods +€66,867
up €66,867 (+7.0%), from €953,317 to €1.0m
- Turnover +€43,959
up €43,959 (+4.2%), from €1.0m to €1.1m
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 | €12,624,896 | €12,656,733 | +€31,837 | +0.3% |
| Fixed assets | 21/28 | €12,307,375 | €12,307,341 | -€34 | 0.0% |
| Financial fixed assets | 28 | €12,307,375 | €12,307,341 | -€34 | 0.0% |
| Affiliated companies | 280/1 | €12,307,340 | €12,307,341 | +€1 | 0.0% |
| Participating interests | 280 | €12,307,340 | €12,307,341 | +€1 | 0.0% |
| Other financial fixed assets | 284/8 | €35 | - | -€35 | |
| Amounts receivable and cash guarantees | 285/8 | €35 | - | -€35 | |
| Current assets | 29/58 | €317,521 | €349,392 | +€31,871 | +10.0% |
| Amounts receivable within one year | 40/41 | €190,037 | €209,036 | +€18,999 | +10.0% |
| Trade receivables | 40 | €180,494 | €201,002 | +€20,508 | +11.4% |
| Other amounts receivable | 41 | €9,543 | €8,034 | -€1,509 | -15.8% |
| Cash at bank and in hand | 54/58 | €124,279 | €138,525 | +€14,246 | +11.5% |
| Deferred charges and accrued income | 490/1 | €3,205 | €1,831 | -€1,374 | -42.9% |
| Total equity and liabilities | 10/49 | €12,624,896 | €12,656,733 | +€31,837 | +0.3% |
| Equity | 10/15 | €10,057,641 | €12,111,750 | +€2.1m | +20.4% |
| Contributions | 10/11 | €18,550 | €2,115,572 | +€2.1m | +11304.7% |
| Reserves | 13 | €10,039,091 | €9,996,178 | -€42,913 | -0.4% |
| Distributable reserves | 133 | €10,039,091 | €9,996,178 | -€42,913 | -0.4% |
| Amounts payable | 17/49 | €2,567,255 | €544,983 | -€2.0m | -78.8% |
| Amounts payable after more than one year | 17 | €1,725,000 | - | -€1.7m | |
| Other amounts payable | 178/9 | €1,725,000 | - | -€1.7m | |
| Amounts payable within one year | 42/48 | €549,840 | €439,361 | -€110,479 | -20.1% |
| Trade debts | 44 | €244,462 | €183,983 | -€60,479 | -24.7% |
| Suppliers | 440/4 | €244,462 | €183,983 | -€60,479 | -24.7% |
| Other amounts payable | 47/48 | €305,378 | €255,378 | -€50,000 | -16.4% |
| Accrued charges and deferred income | 492/3 | €292,415 | €105,622 | -€186,793 | -63.9% |
| Operating income | 70/76A | €1,041,910 | €1,085,869 | +€43,959 | +4.2% |
| Turnover | 70 | €1,041,910 | €1,085,869 | +€43,959 | +4.2% |
| Operating charges | 60/66A | €954,999 | €1,022,056 | +€67,057 | +7.0% |
| Services and other goods | 61 | €953,317 | €1,020,184 | +€66,867 | +7.0% |
| Other operating charges | 640/8 | €1,682 | €1,872 | +€190 | +11.3% |
| Operating profit (loss) | 9901 | €86,911 | €63,813 | -€23,098 | -26.6% |
| Financial charges | 65/66B | €107,898 | €106,726 | -€1,172 | -1.1% |
| Recurring financial charges | 65 | €107,898 | €106,726 | -€1,172 | -1.1% |
| Debt charges | 650 | €106,889 | €105,481 | -€1,408 | -1.3% |
| Other financial charges | 652/9 | €1,009 | €1,245 | +€236 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,987 | -€42,913 | -€21,926 | -104.5% |
| Profit (loss) for the period | 9904 | -€20,987 | -€42,913 | -€21,926 | -104.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,987 | -€42,913 | -€21,926 | -104.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.