LOANT: 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.
LOANT
Largest movements
- Cash -€63,244
down €63,244 (-32.2%), from €196,427 to €133,183
mainly Contributions, distributions and other (-€62,773) and Receivables within one year (-€43,377)
- Receivables within one year +€43,377
up €43,377 (+25.2%), from €171,957 to €215,334
of which Other amounts receivable: +€43,377
- Reserves -€12,657
down €12,657 (-2.0%), from €647,592 to €634,935
of which Distributable reserves: -€12,657
- Tax, wage and social debts -€11,765
down €11,765 (-55.7%), from €21,125 to €9,360
of which Taxes: -€11,765
- Gross operating margin -€116,882
down €116,882 (-66.0%), from €177,126 to €60,244
- Taxes -€36,231
down €36,231 (-65.4%), from €55,382 to €19,151
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 | €675,680 | €650,517 | -€25,162 | -3.7% |
| Fixed assets | 21/28 | €152,000 | €152,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €152,000 | €152,000 | = | 0.0% |
| Other tangible fixed assets | 26 | €152,000 | €152,000 | = | 0.0% |
| Current assets | 29/58 | €523,680 | €498,517 | -€25,162 | -4.8% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €171,957 | €215,334 | +€43,377 | +25.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €171,957 | €215,334 | +€43,377 | +25.2% |
| Cash at bank and in hand | 54/58 | €196,427 | €133,183 | -€63,244 | -32.2% |
| Deferred charges and accrued income | 490/1 | €5,295 | - | -€5,295 | |
| Total equity and liabilities | 10/49 | €675,680 | €650,517 | -€25,162 | -3.7% |
| Equity | 10/15 | €653,792 | €641,135 | -€12,657 | -1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €647,592 | €634,935 | -€12,657 | -2.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €645,592 | €632,935 | -€12,657 | -2.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €21,888 | €9,382 | -€12,506 | -57.1% |
| Amounts payable within one year | 42/48 | €21,888 | €9,382 | -€12,506 | -57.1% |
| Trade debts | 44 | €763 | €23 | -€740 | -97.0% |
| Suppliers | 440/4 | €763 | €23 | -€740 | -97.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €21,125 | €9,360 | -€11,765 | -55.7% |
| Taxes | 450/3 | €21,125 | €9,360 | -€11,765 | -55.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Non-recurring operating income | 76A | €10,900 | - | -€10,900 | |
| Other operating charges | 640/8 | €959 | €592 | -€368 | -38.3% |
| Gross operating margin | 9900 | €177,126 | €60,244 | -€116,882 | -66.0% |
| Operating profit (loss) | 9901 | €176,166 | €59,653 | -€116,514 | -66.1% |
| Financial income | 75/76B | €9,290 | €9,734 | +€444 | +4.8% |
| Recurring financial income | 75 | €9,290 | €9,734 | +€444 | +4.8% |
| Financial charges | 65/66B | €39 | €119 | +€80 | +205% |
| Recurring financial charges | 65 | €39 | €119 | +€80 | +205% |
| Profit (loss) for the period before taxes | 9903 | €185,417 | €69,267 | -€116,150 | -62.6% |
| Income taxes | 67/77 | €55,382 | €19,151 | -€36,231 | -65.4% |
| Profit (loss) for the period | 9904 | €130,035 | €50,116 | -€79,919 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €130,035 | €50,116 | -€79,919 | -61.5% |
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 24 October 2026 via checked.be.