LOAX CREATIONS: 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.
LOAX CREATIONS
Largest movements
- Receivables within one year +€18,372
up €18,372 (+15.4%), from €119,322 to €137,694
of which Other amounts receivable: +€16,569
- Short-term financial debts +€8,505
up €8,505 (+728%), from €1,169 to €9,674
- Tax, wage and social debts +€8,086
up €8,086 (+52.9%), from €15,289 to €23,376
- Reserves +€6,100
up €6,100 (+17.6%), from €34,660 to €40,760
of which Distributable reserves: +€6,100
- Trade debts -€4,047
down €4,047 (-50.3%), from €8,045 to €3,998
- Gross operating margin -€8,331
down €8,331 (-40.8%), from €20,430 to €12,099
- Taxes +€2,663
up €2,663 (+54.4%), from €4,899 to €7,562
- Financial income +€1,284
up €1,284 (+21.2%), from €6,043 to €7,326
- Financial charges +€872
up €872 (+30.7%), from €2,839 to €3,711
- Other operating charges +€823
up €823 (+77.9%), from €1,056 to €1,879
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,233 | €138,641 | +€18,408 | +15.3% |
| Current assets | 29/58 | €120,233 | €138,641 | +€18,408 | +15.3% |
| Amounts receivable within one year | 40/41 | €119,322 | €137,694 | +€18,372 | +15.4% |
| Trade receivables | 40 | €6,721 | €8,524 | +€1,803 | +26.8% |
| Other amounts receivable | 41 | €112,601 | €129,171 | +€16,569 | +14.7% |
| Deferred charges and accrued income | 490/1 | €912 | €947 | +€36 | +3.9% |
| Total equity and liabilities | 10/49 | €120,233 | €138,641 | +€18,408 | +15.3% |
| Equity | 10/15 | €94,738 | €101,012 | +€6,274 | +6.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €34,660 | €40,760 | +€6,100 | +17.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €32,800 | €38,900 | +€6,100 | +18.6% |
| Profit (loss) carried forward | 14 | €40,078 | €40,252 | +€174 | +0.4% |
| Amounts payable | 17/49 | €25,495 | €37,630 | +€12,134 | +47.6% |
| Amounts payable within one year | 42/48 | €24,503 | €37,047 | +€12,544 | +51.2% |
| Financial debts | 43 | €1,169 | €9,674 | +€8,505 | +728% |
| Credit institutions | 430/8 | €1,169 | €9,674 | +€8,505 | +728% |
| Trade debts | 44 | €8,045 | €3,998 | -€4,047 | -50.3% |
| Suppliers | 440/4 | €8,045 | €3,998 | -€4,047 | -50.3% |
| Taxes, remuneration and social security | 45 | €15,289 | €23,376 | +€8,086 | +52.9% |
| Taxes | 450/3 | €15,289 | €23,376 | +€8,086 | +52.9% |
| Accrued charges and deferred income | 492/3 | €992 | €582 | -€410 | -41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €268 | - | -€268 | |
| Other operating charges | 640/8 | €1,056 | €1,879 | +€823 | +77.9% |
| Gross operating margin | 9900 | €20,430 | €12,099 | -€8,331 | -40.8% |
| Operating profit (loss) | 9901 | €19,105 | €10,220 | -€8,885 | -46.5% |
| Financial income | 75/76B | €6,043 | €7,326 | +€1,284 | +21.2% |
| Recurring financial income | 75 | €6,043 | €7,326 | +€1,284 | +21.2% |
| Financial charges | 65/66B | €2,839 | €3,711 | +€872 | +30.7% |
| Recurring financial charges | 65 | €2,839 | €3,711 | +€872 | +30.7% |
| Profit (loss) for the period before taxes | 9903 | €22,309 | €13,836 | -€8,473 | -38.0% |
| Income taxes | 67/77 | €4,899 | €7,562 | +€2,663 | +54.4% |
| Profit (loss) for the period | 9904 | €17,410 | €6,274 | -€11,136 | -64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,410 | €6,274 | -€11,136 | -64.0% |
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 27 October 2026 via checked.be.