LODIS: 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.
LODIS
Largest movements
- Tangible fixed assets -€15,040
down €15,040 (-2.2%), from €678,420 to €663,381
- Profit (loss) carried forward -€12,700
down €12,700 (-59.9%), from -€21,204 to -€33,903
- Other debts -€7,848
down €7,848 (-3.7%), from €213,688 to €205,840
- Staff costs -€26,997
down €26,997 (-64.9%), from €41,628 to €14,630
- Gross operating margin -€11,136
down €11,136 (-30.6%), from €36,397 to €25,262
- Other operating charges +€6,001
up €6,001 (+292.0%), from €2,055 to €8,056
- Purchases and services -€3,048
down €3,048 (-12.0%), from €25,403 to €22,355
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 | €683,468 | €663,777 | -€19,691 | -2.9% |
| Fixed assets | 21/28 | €678,550 | €663,511 | -€15,040 | -2.2% |
| Tangible fixed assets | 22/27 | €678,420 | €663,381 | -€15,040 | -2.2% |
| Land and buildings | 22 | €678,420 | €663,381 | -€15,040 | -2.2% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €4,918 | €266 | -€4,651 | -94.6% |
| Cash at bank and in hand | 54/58 | €1,923 | €15 | -€1,908 | -99.2% |
| Deferred charges and accrued income | 490/1 | €2,994 | €251 | -€2,743 | -91.6% |
| Total equity and liabilities | 10/49 | €683,468 | €663,777 | -€19,691 | -2.9% |
| Equity | 10/15 | €462,404 | €449,705 | -€12,700 | -2.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €420,000 | €420,000 | = | 0.0% |
| Reserves | 13 | €2,108 | €2,108 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,108 | €2,108 | = | 0.0% |
| Legal reserve | 130 | €2,108 | €2,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,204 | -€33,903 | -€12,700 | -59.9% |
| Amounts payable | 17/49 | €221,063 | €214,072 | -€6,991 | -3.2% |
| Amounts payable within one year | 42/48 | €220,630 | €214,072 | -€6,558 | -3.0% |
| Trade debts | 44 | €2,436 | €8,221 | +€5,785 | +237.5% |
| Suppliers | 440/4 | €2,436 | €8,221 | +€5,785 | +237.5% |
| Taxes, remuneration and social security | 45 | €4,506 | €11 | -€4,495 | -99.8% |
| Taxes | 450/3 | €2,242 | €11 | -€2,231 | -99.5% |
| Remuneration and social security | 454/9 | €2,264 | - | -€2,264 | |
| Other amounts payable | 47/48 | €213,688 | €205,840 | -€7,848 | -3.7% |
| Accrued charges and deferred income | 492/3 | €433 | - | -€433 | |
| Goods, raw materials, services and sundry goods | 60/61 | €25,403 | €22,355 | -€3,048 | -12.0% |
| Remuneration, social security and pensions | 62 | €41,628 | €14,630 | -€26,997 | -64.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,040 | €15,040 | = | 0.0% |
| Other operating charges | 640/8 | €2,055 | €8,056 | +€6,001 | +292.0% |
| Gross operating margin | 9900 | €36,397 | €25,262 | -€11,136 | -30.6% |
| Operating profit (loss) | 9901 | -€22,325 | -€12,465 | +€9,861 | +44.2% |
| Financial income | 75/76B | - | €127 | +€127 | |
| Recurring financial income | 75 | - | €127 | +€127 | |
| Financial charges | 65/66B | €342 | €362 | +€19 | +5.7% |
| Recurring financial charges | 65 | €342 | €362 | +€19 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,668 | -€12,700 | +€9,968 | +44.0% |
| Profit (loss) for the period | 9904 | -€22,668 | -€12,700 | +€9,968 | +44.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,668 | -€12,700 | +€9,968 | +44.0% |
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 5 October 2026 via checked.be.