Lo&J Concept: 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&J Concept
Largest movements
- Cash -€23,056
down €23,056 (-47.2%), from €48,809 to €25,753
mainly Tax, wage and social debts (-€14,053) and Other debts (-€7,423)
- Tangible fixed assets -€4,506
down €4,506 (-28.7%), from €15,717 to €11,211
of which Furniture and vehicles: -€3,159
- Intangible fixed assets +€3,752
up €3,752 (+260.7%), from €1,439 to €5,191
- Stocks and contracts +€2,448
up €2,448 (+37.5%), from €6,530 to €8,977
- Receivables within one year +€1,705
up €1,705 (+373.5%), from €456 to €2,161
of which Other amounts receivable: +€2,161
- Tax, wage and social debts -€14,053
down €14,053 (-53.4%), from €26,313 to €12,260
of which Taxes: -€7,811
- Other debts -€7,423
down €7,423 (-44.3%), from €16,764 to €9,340
- Profit (loss) carried forward +€2,488
up €2,488 (+10.2%), from €24,307 to €26,796
- Trade debts -€1,413
down €1,413 (-50.7%), from €2,785 to €1,372
- Gross operating margin -€53,917
down €53,917 (-75.3%), from €71,645 to €17,728
- Staff costs -€34,404
down €34,404 (-84.4%), from €40,752 to €6,349
- Taxes -€4,684
down €4,684 (-75.8%), from €6,181 to €1,497
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 | €74,169 | €53,768 | -€20,400 | -27.5% |
| Fixed assets | 21/28 | €17,156 | €16,401 | -€755 | -4.4% |
| Intangible fixed assets | 21 | €1,439 | €5,191 | +€3,752 | +260.7% |
| Tangible fixed assets | 22/27 | €15,717 | €11,211 | -€4,506 | -28.7% |
| Furniture and vehicles | 24 | €8,729 | €5,570 | -€3,159 | -36.2% |
| Other tangible fixed assets | 26 | €6,988 | €5,641 | -€1,348 | -19.3% |
| Current assets | 29/58 | €57,013 | €37,367 | -€19,646 | -34.5% |
| Stocks and contracts in progress | 3 | €6,530 | €8,977 | +€2,448 | +37.5% |
| Stocks | 30/36 | €6,530 | €8,977 | +€2,448 | +37.5% |
| Amounts receivable within one year | 40/41 | €456 | €2,161 | +€1,705 | +373.5% |
| Trade receivables | 40 | €456 | - | -€456 | |
| Other amounts receivable | 41 | - | €2,161 | +€2,161 | |
| Cash at bank and in hand | 54/58 | €48,809 | €25,753 | -€23,056 | -47.2% |
| Deferred charges and accrued income | 490/1 | €1,218 | €475 | -€742 | -61.0% |
| Total equity and liabilities | 10/49 | €74,169 | €53,768 | -€20,400 | -27.5% |
| Equity | 10/15 | €28,307 | €30,796 | +€2,488 | +8.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,307 | €26,796 | +€2,488 | +10.2% |
| Amounts payable | 17/49 | €45,862 | €22,973 | -€22,889 | -49.9% |
| Amounts payable within one year | 42/48 | €45,862 | €22,973 | -€22,889 | -49.9% |
| Trade debts | 44 | €2,785 | €1,372 | -€1,413 | -50.7% |
| Suppliers | 440/4 | €2,785 | €1,372 | -€1,413 | -50.7% |
| Taxes, remuneration and social security | 45 | €26,313 | €12,260 | -€14,053 | -53.4% |
| Taxes | 450/3 | €19,958 | €12,147 | -€7,811 | -39.1% |
| Remuneration and social security | 454/9 | €6,355 | €113 | -€6,242 | -98.2% |
| Other amounts payable | 47/48 | €16,764 | €9,340 | -€7,423 | -44.3% |
| Remuneration, social security and pensions | 62 | €40,752 | €6,349 | -€34,404 | -84.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,491 | €6,115 | +€624 | +11.4% |
| Other operating charges | 640/8 | €569 | €458 | -€111 | -19.5% |
| Gross operating margin | 9900 | €71,645 | €17,728 | -€53,917 | -75.3% |
| Operating profit (loss) | 9901 | €24,834 | €4,807 | -€20,027 | -80.6% |
| Financial income | 75/76B | €734 | €22 | -€712 | -97.0% |
| Recurring financial income | 75 | €734 | €22 | -€712 | -97.0% |
| Financial charges | 65/66B | €384 | €843 | +€459 | +119.8% |
| Recurring financial charges | 65 | €384 | €843 | +€459 | +119.8% |
| Profit (loss) for the period before taxes | 9903 | €25,184 | €3,985 | -€21,199 | -84.2% |
| Income taxes | 67/77 | €6,181 | €1,497 | -€4,684 | -75.8% |
| Profit (loss) for the period | 9904 | €19,003 | €2,488 | -€16,515 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,003 | €2,488 | -€16,515 | -86.9% |
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 9 October 2026 via checked.be.