LOALINE: 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.
LOALINE
Largest movements
- Tangible fixed assets +€22,284
up €22,284 (+298%), from €7,474 to €29,758
of which Furniture and vehicles: +€23,171
- Receivables within one year -€12,472
down €12,472 (-84.2%), from €14,821 to €2,349
of which Trade receivables: -€13,055
- Intangible fixed assets -€10,000
down €10,000 (-13.3%), from €75,000 to €65,000
- Deferred charges and accrued income -€5,620
down €5,620 (-89.3%), from €6,294 to €674
- Cash -€2,036
down €2,036 (-14.8%), from €13,728 to €11,692
mainly Investment in fixed assets (net) (-€30,357) and Advances received (-€17,183)
- Advances received -€17,183
down €17,183 (-100%), from €17,183 to €0
- Debts after one year +€16,121
new in 2025: €16,121
- Tax, wage and social debts -€10,919
down €10,919 (-44.1%), from €24,787 to €13,867
of which Taxes: -€14,226
- Other debts -€9,959
down €9,959 (-17.8%), from €56,081 to €46,122
- Trade debts +€8,925
up €8,925 (+33.5%), from €26,610 to €35,535
- Staff costs -€13,840
down €13,840 (-10.2%), from €136,092 to €122,252
- Gross operating margin -€8,173
down €8,173 (-5.3%), from €155,610 to €147,437
- Depreciation +€3,222
up €3,222 (+21.7%), from €14,851 to €18,073
- Financial charges +€1,634
up €1,634 (+100%), from €1,630 to €3,265
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 | €130,391 | €122,546 | -€7,845 | -6.0% |
| Fixed assets | 21/28 | €82,474 | €94,758 | +€12,284 | +14.9% |
| Intangible fixed assets | 21 | €75,000 | €65,000 | -€10,000 | -13.3% |
| Tangible fixed assets | 22/27 | €7,474 | €29,758 | +€22,284 | +298% |
| Plant, machinery and equipment | 23 | €1,345 | €1,778 | +€433 | +32.2% |
| Furniture and vehicles | 24 | €2,829 | €26,000 | +€23,171 | +819% |
| Other tangible fixed assets | 26 | €3,300 | €1,980 | -€1,320 | -40.0% |
| Current assets | 29/58 | €47,917 | €27,789 | -€20,128 | -42.0% |
| Stocks and contracts in progress | 3 | €13,074 | €13,074 | = | 0.0% |
| Stocks | 30/36 | €13,074 | €13,074 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,821 | €2,349 | -€12,472 | -84.2% |
| Trade receivables | 40 | €14,821 | €1,766 | -€13,055 | -88.1% |
| Other amounts receivable | 41 | - | €583 | +€583 | |
| Cash at bank and in hand | 54/58 | €13,728 | €11,692 | -€2,036 | -14.8% |
| Deferred charges and accrued income | 490/1 | €6,294 | €674 | -€5,620 | -89.3% |
| Total equity and liabilities | 10/49 | €130,391 | €122,546 | -€7,845 | -6.0% |
| Equity | 10/15 | €5,339 | €5,680 | +€342 | +6.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €4,339 | €4,680 | +€342 | +7.9% |
| Distributable reserves | 133 | €4,339 | €4,680 | +€342 | +7.9% |
| Amounts payable | 17/49 | €125,052 | €116,866 | -€8,186 | -6.5% |
| Amounts payable after more than one year | 17 | - | €16,121 | +€16,121 | |
| Financial debts | 170/4 | - | €16,121 | +€16,121 | |
| Amounts payable within one year | 42/48 | €124,660 | €99,738 | -€24,922 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | - | €4,213 | +€4,213 | |
| Trade debts | 44 | €26,610 | €35,535 | +€8,925 | +33.5% |
| Suppliers | 440/4 | €26,610 | €35,535 | +€8,925 | +33.5% |
| Advances received on contracts in progress | 46 | €17,183 | €0 | -€17,183 | -100% |
| Taxes, remuneration and social security | 45 | €24,787 | €13,867 | -€10,919 | -44.1% |
| Taxes | 450/3 | €15,814 | €1,588 | -€14,226 | -90.0% |
| Remuneration and social security | 454/9 | €8,973 | €12,279 | +€3,306 | +36.8% |
| Other amounts payable | 47/48 | €56,081 | €46,122 | -€9,959 | -17.8% |
| Accrued charges and deferred income | 492/3 | €392 | €1,006 | +€614 | +157% |
| Remuneration, social security and pensions | 62 | €136,092 | €122,252 | -€13,840 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,851 | €18,073 | +€3,222 | +21.7% |
| Other operating charges | 640/8 | €2,792 | €2,672 | -€120 | -4.3% |
| Gross operating margin | 9900 | €155,610 | €147,437 | -€8,173 | -5.3% |
| Operating profit (loss) | 9901 | €1,875 | €4,440 | +€2,565 | +137% |
| Financial income | 75/76B | €353 | €83 | -€270 | -76.4% |
| Recurring financial income | 75 | €353 | €83 | -€270 | -76.4% |
| Financial charges | 65/66B | €1,630 | €3,265 | +€1,634 | +100% |
| Recurring financial charges | 65 | €1,630 | €3,265 | +€1,634 | +100% |
| Profit (loss) for the period before taxes | 9903 | €598 | €1,259 | +€661 | +110% |
| Income taxes | 67/77 | €790 | €917 | +€127 | +16.1% |
| Profit (loss) for the period | 9904 | -€191 | €342 | +€533 | |
| Profit (loss) for the period to be appropriated | 9905 | -€191 | €342 | +€533 |
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 13 October 2026 via checked.be.