Lo & Ja: 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.
What changed
Lo & Ja
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€5,280
2023 · -€14,163+€8,883
Equity
€2,197
2023 · €7,477-€5,280
Cash
€73,349
2023 · €70,431+€2,918
Balance sheet total
€327,725
2023 · €300,603+€27,122
Largest movements
Assets
- Receivables within one year +€26,257
up €26,257 (+471%), from €5,576 to €31,833
- Intangible fixed assets -€14,562
down €14,562 (-100%), from €14,562 to €0
- Stocks and contracts +€13,295
up €13,295 (+91.0%), from €14,617 to €27,912
Equity and liabilities
- Debts after one year +€31,801
up €31,801 (+16.7%), from €190,370 to €222,171
- Trade debts +€6,365
up €6,365 (+14.5%), from €43,829 to €50,193
- Profit (loss) carried forward -€5,280
down €5,280 (-37.3%), from -€14,163 to -€19,444
- Other debts -€4,378
down €4,378 (-91.3%), from €4,792 to €415
Income statement
- Gross operating margin +€16,133
up €16,133 (+6.7%), from €241,449 to €257,582
- Staff costs +€10,860
up €10,860 (+5.7%), from €190,305 to €201,165
From the 2023 result to the 2024 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.
Result 2023
-€14,163
Gross operating margin
+€16,133
Staff costs
-€10,860
Depreciation
+€2,204
Other operating charges
-€893
Financial income
+€396
Financial charges
-€294
Taxes
+€2,196
Result 2024
-€5,280
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€4,293
Investment
-€25,809
Financing
+€33,020
Cash 2023
€70,431
From operations (derived)
-€4,293
Net result for the year
-€5,280
Depreciation
+€41,157
Stocks and contracts
-€13,295
Receivables within one year
-€26,257
Trade debts
+€6,365
Tax, wage and social debts
-€2,605
Other debts
-€4,378
Investment (derived)
-€25,809
Investment in fixed assets (net)
-€25,809
Financing
+€33,020
Debts after one year
+€31,801
Current portion of long-term debt
+€1,219
Cash 2024
€73,349
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €300,603 | €327,725 | +€27,122 | +9.0% |
| Fixed assets | 21/28 | €209,979 | €194,631 | -€15,348 | -7.3% |
| Intangible fixed assets | 21 | €14,562 | €0 | -€14,562 | -100% |
| Tangible fixed assets | 22/27 | €194,938 | €194,151 | -€787 | -0.4% |
| Land and buildings | 22 | €176,250 | €164,500 | -€11,750 | -6.7% |
| Plant, machinery and equipment | 23 | €6,206 | €3,158 | -€3,048 | -49.1% |
| Furniture and vehicles | 24 | €12,482 | €26,493 | +€14,011 | +112% |
| Financial fixed assets | 28 | €480 | €480 | = | 0.0% |
| Current assets | 29/58 | €90,624 | €133,094 | +€42,470 | +46.9% |
| Stocks and contracts in progress | 3 | €14,617 | €27,912 | +€13,295 | +91.0% |
| Stocks | 30/36 | €14,617 | €27,912 | +€13,295 | +91.0% |
| Amounts receivable within one year | 40/41 | €5,576 | €31,833 | +€26,257 | +471% |
| Other amounts receivable | 41 | €5,576 | €31,833 | +€26,257 | +471% |
| Cash at bank and in hand | 54/58 | €70,431 | €73,349 | +€2,918 | +4.1% |
| Total equity and liabilities | 10/49 | €300,603 | €327,725 | +€27,122 | +9.0% |
| Equity | 10/15 | €7,477 | €2,197 | -€5,280 | -70.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €9,240 | €9,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €9,240 | €9,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,163 | -€19,444 | -€5,280 | -37.3% |
| Amounts payable | 17/49 | €293,126 | €325,528 | +€32,402 | +11.1% |
| Amounts payable after more than one year | 17 | €190,370 | €222,171 | +€31,801 | +16.7% |
| Financial debts | 170/4 | €190,370 | €222,171 | +€31,801 | +16.7% |
| Amounts payable within one year | 42/48 | €102,757 | €103,357 | +€601 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €35,818 | €37,037 | +€1,219 | +3.4% |
| Trade debts | 44 | €43,829 | €50,193 | +€6,365 | +14.5% |
| Suppliers | 440/4 | €43,829 | €50,193 | +€6,365 | +14.5% |
| Taxes, remuneration and social security | 45 | €18,318 | €15,713 | -€2,605 | -14.2% |
| Taxes | 450/3 | €2,426 | €634 | -€1,792 | -73.9% |
| Remuneration and social security | 454/9 | €15,891 | €15,079 | -€813 | -5.1% |
| Other amounts payable | 47/48 | €4,792 | €415 | -€4,378 | -91.3% |
| Remuneration, social security and pensions | 62 | €190,305 | €201,165 | +€10,860 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,361 | €41,157 | -€2,204 | -5.1% |
| Other operating charges | 640/8 | €2,285 | €3,178 | +€893 | +39.1% |
| Gross operating margin | 9900 | €241,449 | €257,582 | +€16,133 | +6.7% |
| Operating profit (loss) | 9901 | €5,497 | €12,082 | +€6,585 | +120% |
| Financial income | 75/76B | €310 | €706 | +€396 | +128% |
| Recurring financial income | 75 | €310 | €706 | +€396 | +128% |
| Financial charges | 65/66B | €19,328 | €19,622 | +€294 | +1.5% |
| Recurring financial charges | 65 | €19,328 | €19,622 | +€294 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,521 | -€6,833 | +€6,688 | +49.5% |
| Income taxes | 67/77 | €643 | -€1,553 | -€2,196 | |
| Profit (loss) for the period | 9904 | -€14,163 | -€5,280 | +€8,883 | +62.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,163 | -€5,280 | +€8,883 | +62.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.