Lo architecture: 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.
Lo architecture
Largest movements
- Deferred charges and accrued income -€18,163
down €18,163 (-46.1%), from €39,425 to €21,263
- Receivables within one year +€6,935
up €6,935 (+89.1%), from €7,787 to €14,723
- Cash +€1,137
new in 2025: €1,137
mainly Deferred charges and accrued income (+€18,163) and Tax, wage and social debts (+€53)
- Accrued charges and deferred income -€6,000
no longer reported in 2025 (was €6,000)
- Profit (loss) carried forward -€2,263
down €2,263 (-48.5%), from €4,666 to €2,403
- Other debts -€1,370
down €1,370 (-9.8%), from €13,933 to €12,562
- Trade debts -€510
down €510 (-4.3%), from €11,833 to €11,323
of which Suppliers: -€1,250
- Gross operating margin +€2,827
up €2,827 (+62.2%), from -€4,543 to -€1,716
- Other operating charges -€367
down €367 (-48.7%), from €754 to €387
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 | €47,213 | €37,123 | -€10,090 | -21.4% |
| Current assets | 29/58 | €47,213 | €37,123 | -€10,090 | -21.4% |
| Amounts receivable within one year | 40/41 | €7,787 | €14,723 | +€6,935 | +89.1% |
| Trade receivables | 40 | €7,787 | €14,723 | +€6,935 | +89.1% |
| Cash at bank and in hand | 54/58 | - | €1,137 | +€1,137 | |
| Deferred charges and accrued income | 490/1 | €39,425 | €21,263 | -€18,163 | -46.1% |
| Total equity and liabilities | 10/49 | €47,213 | €37,123 | -€10,090 | -21.4% |
| Equity | 10/15 | €10,966 | €8,703 | -€2,263 | -20.6% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,666 | €2,403 | -€2,263 | -48.5% |
| Amounts payable | 17/49 | €36,246 | €28,420 | -€7,827 | -21.6% |
| Amounts payable within one year | 42/48 | €30,246 | €28,420 | -€1,827 | -6.0% |
| Trade debts | 44 | €11,833 | €11,323 | -€510 | -4.3% |
| Suppliers | 440/4 | €9,352 | €8,102 | -€1,250 | -13.4% |
| Bills of exchange payable | 441 | €2,480 | €3,221 | +€740 | +29.9% |
| Taxes, remuneration and social security | 45 | €4,481 | €4,534 | +€53 | +1.2% |
| Taxes | 450/3 | €4,481 | €4,534 | +€53 | +1.2% |
| Other amounts payable | 47/48 | €13,933 | €12,562 | -€1,370 | -9.8% |
| Accrued charges and deferred income | 492/3 | €6,000 | - | -€6,000 | |
| Other operating charges | 640/8 | €754 | €387 | -€367 | -48.7% |
| Gross operating margin | 9900 | -€4,543 | -€1,716 | +€2,827 | +62.2% |
| Operating profit (loss) | 9901 | -€5,297 | -€2,103 | +€3,194 | +60.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €190 | €160 | -€30 | -16.0% |
| Recurring financial charges | 65 | €190 | €160 | -€30 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,487 | -€2,263 | +€3,224 | +58.8% |
| Profit (loss) for the period | 9904 | -€5,487 | -€2,263 | +€3,224 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,487 | -€2,263 | +€3,224 | +58.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.