LODAPE: 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.
LODAPE
Largest movements
- Cash +€7,606
up €7,606 (+11.2%), from €67,653 to €75,259
mainly Other debts (+€15,944) and Net result for the year (+€11,728)
- Receivables within one year +€4,246
new in 2025: €4,246
- Other debts +€15,944
up €15,944 (+393.0%), from €4,056 to €20,000
- Reserves -€8,272
down €8,272 (-24.4%), from €33,881 to €25,609
- Tax, wage and social debts +€4,269
up €4,269 (+53.6%), from €7,971 to €12,240
- Gross operating margin -€13,294
down €13,294 (-41.3%), from €32,214 to €18,920
- Taxes -€3,702
down €3,702 (-46.4%), from €7,971 to €4,269
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 | €102,979 | €114,865 | +€11,886 | +11.5% |
| Fixed assets | 21/28 | €33,798 | €33,798 | = | 0.0% |
| Tangible fixed assets | 22/27 | €33,798 | €33,798 | = | 0.0% |
| Land and buildings | 22 | €33,798 | €33,798 | = | 0.0% |
| Current assets | 29/58 | €69,181 | €81,067 | +€11,886 | +17.2% |
| Amounts receivable within one year | 40/41 | - | €4,246 | +€4,246 | |
| Other amounts receivable | 41 | - | €4,246 | +€4,246 | |
| Cash at bank and in hand | 54/58 | €67,653 | €75,259 | +€7,606 | +11.2% |
| Deferred charges and accrued income | 490/1 | €1,528 | €1,562 | +€34 | +2.2% |
| Total equity and liabilities | 10/49 | €102,979 | €114,865 | +€11,886 | +11.5% |
| Equity | 10/15 | €90,896 | €82,625 | -€8,272 | -9.1% |
| Contributions | 10/11 | €57,016 | €57,016 | = | 0.0% |
| Outside capital | 11 | €57,016 | €57,016 | = | 0.0% |
| Other | 1109/19 | €57,016 | €57,016 | = | 0.0% |
| Reserves | 13 | €33,881 | €25,609 | -€8,272 | -24.4% |
| Distributable reserves | 133 | €33,881 | €25,609 | -€8,272 | -24.4% |
| Amounts payable | 17/49 | €12,083 | €32,240 | +€20,158 | +166.8% |
| Amounts payable within one year | 42/48 | €12,083 | €32,240 | +€20,158 | +166.8% |
| Trade debts | 44 | €55 | - | -€55 | |
| Suppliers | 440/4 | €55 | - | -€55 | |
| Taxes, remuneration and social security | 45 | €7,971 | €12,240 | +€4,269 | +53.6% |
| Taxes | 450/3 | €7,971 | €12,240 | +€4,269 | +53.6% |
| Other amounts payable | 47/48 | €4,056 | €20,000 | +€15,944 | +393.0% |
| Other operating charges | 640/8 | €2,808 | €2,905 | +€96 | +3.4% |
| Gross operating margin | 9900 | €32,214 | €18,920 | -€13,294 | -41.3% |
| Operating profit (loss) | 9901 | €29,406 | €16,016 | -€13,390 | -45.5% |
| Financial income | 75/76B | - | €64 | +€64 | |
| Recurring financial income | 75 | - | €64 | +€64 | |
| Financial charges | 65/66B | €154 | €82 | -€72 | -46.9% |
| Recurring financial charges | 65 | €154 | €82 | -€72 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | €29,252 | €15,998 | -€13,254 | -45.3% |
| Income taxes | 67/77 | €7,971 | €4,269 | -€3,702 | -46.4% |
| Profit (loss) for the period | 9904 | €21,281 | €11,728 | -€9,552 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,281 | €11,728 | -€9,552 | -44.9% |
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 28 September 2026 via checked.be.