LO.L.A.: 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.L.A.
Largest movements
- Receivables within one year +€27,994
up €27,994 (+3,485%), from €803 to €28,797
- Cash -€8,351
down €8,351 (-84.7%), from €9,855 to €1,504
mainly Receivables within one year (-€27,994) and Other debts (-€13,721)
- Deferred charges and accrued income -€1,860
down €1,860 (-77.4%), from €2,403 to €543
- Tangible fixed assets +€1,072
new in 2025: €1,072
of which Furniture and vehicles: +€556
- Other debts -€13,721
down €13,721 (-97.1%), from €14,136 to €414
- Trade debts +€12,070
up €12,070 (+155%), from €7,808 to €19,879
- Profit (loss) carried forward +€11,020
up €11,020 (+28.7%), from -€38,391 to -€27,371
- Tax, wage and social debts +€9,486
up €9,486 (+103%), from €9,248 to €18,734
of which Taxes: +€6,117
- Gross operating margin +€2,439
up €2,439 (+14.8%), from €16,426 to €18,865
- Taxes +€1,467
up €1,467 (+39.5%), from €3,713 to €5,180
- Financial charges +€1,189
up €1,189 (+368%), from €323 to €1,511
- Depreciation -€883
down €883 (-78.0%), from €1,133 to €249
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 | €13,261 | €32,116 | +€18,854 | +142% |
| Fixed assets | 21/28 | €200 | €1,272 | +€1,072 | +536% |
| Tangible fixed assets | 22/27 | - | €1,072 | +€1,072 | |
| Plant, machinery and equipment | 23 | - | €516 | +€516 | |
| Furniture and vehicles | 24 | - | €556 | +€556 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €13,061 | €30,844 | +€17,782 | +136% |
| Amounts receivable within one year | 40/41 | €803 | €28,797 | +€27,994 | +3,485% |
| Trade receivables | 40 | €803 | €28,797 | +€27,994 | +3,485% |
| Cash at bank and in hand | 54/58 | €9,855 | €1,504 | -€8,351 | -84.7% |
| Deferred charges and accrued income | 490/1 | €2,403 | €543 | -€1,860 | -77.4% |
| Total equity and liabilities | 10/49 | €13,261 | €32,116 | +€18,854 | +142% |
| Equity | 10/15 | -€17,931 | -€6,911 | +€11,020 | +61.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,391 | -€27,371 | +€11,020 | +28.7% |
| Amounts payable | 17/49 | €31,192 | €39,027 | +€7,835 | +25.1% |
| Amounts payable within one year | 42/48 | €31,192 | €39,027 | +€7,835 | +25.1% |
| Trade debts | 44 | €7,808 | €19,879 | +€12,070 | +155% |
| Suppliers | 440/4 | €7,808 | €19,879 | +€12,070 | +155% |
| Taxes, remuneration and social security | 45 | €9,248 | €18,734 | +€9,486 | +103% |
| Taxes | 450/3 | €9,248 | €15,365 | +€6,117 | +66.1% |
| Remuneration and social security | 454/9 | - | €3,369 | +€3,369 | |
| Other amounts payable | 47/48 | €14,136 | €414 | -€13,721 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,133 | €249 | -€883 | -78.0% |
| Other operating charges | 640/8 | €909 | €907 | -€2 | -0.2% |
| Gross operating margin | 9900 | €16,426 | €18,865 | +€2,439 | +14.8% |
| Operating profit (loss) | 9901 | €14,385 | €17,708 | +€3,324 | +23.1% |
| Financial income | 75/76B | €6 | €2 | -€3 | -56.8% |
| Recurring financial income | 75 | €6 | €2 | -€3 | -56.8% |
| Financial charges | 65/66B | €323 | €1,511 | +€1,189 | +368% |
| Recurring financial charges | 65 | €323 | €1,511 | +€1,189 | +368% |
| Profit (loss) for the period before taxes | 9903 | €14,068 | €16,200 | +€2,132 | +15.2% |
| Income taxes | 67/77 | €3,713 | €5,180 | +€1,467 | +39.5% |
| Profit (loss) for the period | 9904 | €10,355 | €11,020 | +€665 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,355 | €11,020 | +€665 | +6.4% |
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 27 October 2026 via checked.be.