LODA: 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.
LODA
Largest movements
- Tangible fixed assets -€12,213
down €12,213 (-9.3%), from €131,068 to €118,855
of which Land and buildings: -€8,280
- Cash +€9,751
up €9,751 (+333.0%), from €2,928 to €12,679
mainly Depreciation (+€12,213) and Other debts (+€9,490)
- Profit (loss) carried forward -€11,484
down €11,484 (-102.4%), from -€11,218 to -€22,702
- Other debts +€9,490
up €9,490 (+9.0%), from €105,984 to €115,474
- Taxes +€318
new in 2024: €318
- Other operating charges -€187
down €187 (-10.8%), from €1,736 to €1,549
- Gross operating margin -€135
down €135 (-4.9%), from €2,776 to €2,641
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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,588 | €133,126 | -€2,462 | -1.8% |
| Fixed assets | 21/28 | €131,068 | €118,855 | -€12,213 | -9.3% |
| Tangible fixed assets | 22/27 | €131,068 | €118,855 | -€12,213 | -9.3% |
| Land and buildings | 22 | €114,150 | €105,870 | -€8,280 | -7.3% |
| Furniture and vehicles | 24 | €16,918 | €12,985 | -€3,933 | -23.2% |
| Current assets | 29/58 | €4,520 | €14,271 | +€9,751 | +215.7% |
| Amounts receivable within one year | 40/41 | €1,592 | €1,592 | = | 0.0% |
| Other amounts receivable | 41 | €1,592 | €1,592 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,928 | €12,679 | +€9,751 | +333.0% |
| Total equity and liabilities | 10/49 | €135,588 | €133,126 | -€2,462 | -1.8% |
| Equity | 10/15 | €28,533 | €17,049 | -€11,484 | -40.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,151 | €21,151 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,737 | €11,737 | = | 0.0% |
| Distributable reserves | 133 | €7,554 | €7,554 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,218 | -€22,702 | -€11,484 | -102.4% |
| Amounts payable | 17/49 | €107,055 | €116,077 | +€9,022 | +8.4% |
| Amounts payable within one year | 42/48 | €107,055 | €116,077 | +€9,022 | +8.4% |
| Trade debts | 44 | - | €401 | +€401 | |
| Suppliers | 440/4 | - | €401 | +€401 | |
| Taxes, remuneration and social security | 45 | €1,071 | €202 | -€869 | -81.1% |
| Taxes | 450/3 | €1,071 | €202 | -€869 | -81.1% |
| Other amounts payable | 47/48 | €105,984 | €115,474 | +€9,490 | +9.0% |
| Non-recurring operating income | 76A | - | €1,186 | +€1,186 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,213 | €12,213 | = | 0.0% |
| Other operating charges | 640/8 | €1,736 | €1,549 | -€187 | -10.8% |
| Gross operating margin | 9900 | €2,776 | €2,641 | -€135 | -4.9% |
| Operating profit (loss) | 9901 | -€11,173 | -€11,121 | +€52 | +0.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €46 | €45 | -€1 | -2.2% |
| Recurring financial charges | 65 | €46 | €45 | -€1 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,218 | -€11,166 | +€52 | +0.5% |
| Income taxes | 67/77 | - | €318 | +€318 | |
| Profit (loss) for the period | 9904 | -€11,218 | -€11,484 | -€266 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,218 | -€11,484 | -€266 | -2.4% |
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 12 October 2026 via checked.be.