LODICO: 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.
LODICO
Largest movements
- Cash -€6,517
down €6,517 (-15.8%), from €41,231 to €34,713
mainly Tax, wage and social debts (-€7,200) and Trade debts (-€6,604)
- Receivables within one year -€4,478
down €4,478 (-98.7%), from €4,537 to €59
- Tax, wage and social debts -€7,200
down €7,200 (-42.2%), from €17,048 to €9,848
of which Remuneration and social security: -€5,382
- Trade debts -€6,604
down €6,604 (-57.5%), from €11,484 to €4,880
- Profit (loss) carried forward +€3,375
up €3,375 (+8.3%), from -€40,649 to -€37,274
- Advances received -€3,345
down €3,345 (-96.6%), from €3,462 to €117
- Other debts +€3,323
up €3,323 (+109.9%), from €3,022 to €6,345
- Gross operating margin -€35,053
down €35,053 (-39.4%), from €89,043 to €53,990
- Staff costs -€34,761
down €34,761 (-43.0%), from €80,796 to €46,036
- Other operating charges +€999
up €999 (+82.1%), from €1,216 to €2,215
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 | €51,606 | €40,232 | -€11,374 | -22.0% |
| Fixed assets | 21/28 | €2,040 | €2,040 | = | 0.0% |
| Financial fixed assets | 28 | €2,040 | €2,040 | = | 0.0% |
| Current assets | 29/58 | €49,566 | €38,192 | -€11,374 | -22.9% |
| Amounts receivable within one year | 40/41 | €4,537 | €59 | -€4,478 | -98.7% |
| Other amounts receivable | 41 | €4,537 | €59 | -€4,478 | -98.7% |
| Cash at bank and in hand | 54/58 | €41,231 | €34,713 | -€6,517 | -15.8% |
| Deferred charges and accrued income | 490/1 | €3,798 | €3,419 | -€379 | -10.0% |
| Total equity and liabilities | 10/49 | €51,606 | €40,232 | -€11,374 | -22.0% |
| Equity | 10/15 | €13,684 | €17,059 | +€3,375 | +24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,732 | €35,732 | = | 0.0% |
| Distributable reserves | 133 | €35,732 | €35,732 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,649 | -€37,274 | +€3,375 | +8.3% |
| Amounts payable | 17/49 | €37,922 | €23,173 | -€14,749 | -38.9% |
| Amounts payable within one year | 42/48 | €35,016 | €21,190 | -€13,825 | -39.5% |
| Trade debts | 44 | €11,484 | €4,880 | -€6,604 | -57.5% |
| Suppliers | 440/4 | €11,484 | €4,880 | -€6,604 | -57.5% |
| Advances received on contracts in progress | 46 | €3,462 | €117 | -€3,345 | -96.6% |
| Taxes, remuneration and social security | 45 | €17,048 | €9,848 | -€7,200 | -42.2% |
| Taxes | 450/3 | €4,618 | €2,801 | -€1,817 | -39.4% |
| Remuneration and social security | 454/9 | €12,430 | €7,048 | -€5,382 | -43.3% |
| Other amounts payable | 47/48 | €3,022 | €6,345 | +€3,323 | +109.9% |
| Accrued charges and deferred income | 492/3 | €2,906 | €1,983 | -€924 | -31.8% |
| Remuneration, social security and pensions | 62 | €80,796 | €46,036 | -€34,761 | -43.0% |
| Other operating charges | 640/8 | €1,216 | €2,215 | +€999 | +82.1% |
| Gross operating margin | 9900 | €89,043 | €53,990 | -€35,053 | -39.4% |
| Operating profit (loss) | 9901 | €7,031 | €5,739 | -€1,291 | -18.4% |
| Financial income | 75/76B | €30 | €0 | -€30 | -100.0% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -100.0% |
| Financial charges | 65/66B | €2,547 | €1,924 | -€623 | -24.5% |
| Recurring financial charges | 65 | €2,547 | €1,924 | -€623 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €4,513 | €3,816 | -€698 | -15.5% |
| Income taxes | 67/77 | €463 | €441 | -€22 | -4.7% |
| Profit (loss) for the period | 9904 | €4,051 | €3,375 | -€676 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,051 | €3,375 | -€676 | -16.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.