LOADER PLACEMENT: 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.
LOADER PLACEMENT
Largest movements
- Cash -€16,065
down €16,065 (-68.3%), from €23,532 to €7,467
mainly Investment in fixed assets (net) (-€11,242) and Net result for the year (-€5,117)
- Tangible fixed assets +€8,389
up €8,389 (+515.2%), from €1,628 to €10,017
of which Plant, machinery and equipment: +€8,036
- Receivables within one year -€832
down €832 (-16.5%), from €5,035 to €4,204
of which Other amounts receivable: -€2,914
- Deferred charges and accrued income +€661
new in 2025: €661
- Profit (loss) carried forward -€5,117
down €5,117 (-22.1%), from €23,132 to €18,015
- Tax, wage and social debts -€2,708
no longer reported in 2025 (was €2,708)
- Gross operating margin -€22,729
down €22,729 (-76.0%), from €29,904 to €7,175
- Taxes +€3,192
up €3,192 (+54.9%), from €5,808 to €9,000
- Depreciation +€2,414
up €2,414 (+548.9%), from €440 to €2,853
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 | €30,195 | €22,350 | -€7,846 | -26.0% |
| Fixed assets | 21/28 | €1,628 | €10,017 | +€8,389 | +515.2% |
| Tangible fixed assets | 22/27 | €1,628 | €10,017 | +€8,389 | +515.2% |
| Plant, machinery and equipment | 23 | - | €8,036 | +€8,036 | |
| Furniture and vehicles | 24 | €1,628 | €1,981 | +€353 | +21.7% |
| Current assets | 29/58 | €28,567 | €12,333 | -€16,235 | -56.8% |
| Amounts receivable within one year | 40/41 | €5,035 | €4,204 | -€832 | -16.5% |
| Trade receivables | 40 | €810 | €2,892 | +€2,082 | +257.0% |
| Other amounts receivable | 41 | €4,225 | €1,312 | -€2,914 | -69.0% |
| Cash at bank and in hand | 54/58 | €23,532 | €7,467 | -€16,065 | -68.3% |
| Deferred charges and accrued income | 490/1 | - | €661 | +€661 | |
| Total equity and liabilities | 10/49 | €30,195 | €22,350 | -€7,846 | -26.0% |
| Equity | 10/15 | €26,132 | €21,015 | -€5,117 | -19.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,132 | €18,015 | -€5,117 | -22.1% |
| Amounts payable | 17/49 | €4,064 | €1,335 | -€2,729 | -67.2% |
| Amounts payable within one year | 42/48 | €4,064 | €1,335 | -€2,729 | -67.2% |
| Trade debts | 44 | €588 | €514 | -€75 | -12.7% |
| Suppliers | 440/4 | €588 | €514 | -€75 | -12.7% |
| Taxes, remuneration and social security | 45 | €2,708 | - | -€2,708 | |
| Taxes | 450/3 | €2,708 | - | -€2,708 | |
| Other amounts payable | 47/48 | €767 | €821 | +€54 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €440 | €2,853 | +€2,414 | +548.9% |
| Other operating charges | 640/8 | €421 | €311 | -€110 | -26.2% |
| Gross operating margin | 9900 | €29,904 | €7,175 | -€22,729 | -76.0% |
| Operating profit (loss) | 9901 | €29,043 | €4,011 | -€25,032 | -86.2% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €108 | €128 | +€20 | +18.8% |
| Recurring financial charges | 65 | €108 | €128 | +€20 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €28,940 | €3,883 | -€25,057 | -86.6% |
| Income taxes | 67/77 | €5,808 | €9,000 | +€3,192 | +54.9% |
| Profit (loss) for the period | 9904 | €23,132 | -€5,117 | -€28,249 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,132 | -€5,117 | -€28,249 |
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 29 September 2026 via checked.be.