LODIS: what changed
What changed
LODIS
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€620,955
2024 · €897,162-€276,207
Equity
€1.1m
2024 · €697,162+€370,955
Cash
€1.2m
2024 · €2.1m-€904,725
Balance sheet total
€6.6m
2024 · €5.0m+€1.6m
Largest movements
Assets
- Receivables within one year +€1.5m
up €1.5m (+245%), from €591,057 to €2.0m
of which Other amounts receivable: +€1.1m
- Cash -€904,725
down €904,725 (-43.5%), from €2.1m to €1.2m
mainly Receivables within one year (-€1.5m) and Investment in fixed assets (net) (-€920,832)
- Tangible fixed assets +€616,878
up €616,878 (+53.6%), from €1.2m to €1.8m
of which Plant, machinery and equipment: +€617,427
- Stocks and contracts +€336,982
up €336,982 (+28.7%), from €1.2m to €1.5m
- Deferred charges and accrued income +€86,231
up €86,231 (+2,150%), from €4,011 to €90,242
Equity and liabilities
- Trade debts +€744,452
up €744,452 (+31.1%), from €2.4m to €3.1m
- Debts after one year +€450,429
up €450,429 (+87.1%), from €517,429 to €967,858
- Reserves +€370,955
up €370,955 (+57.3%), from €647,162 to €1.0m
- Tax, wage and social debts +€301,339
up €301,339 (+46.4%), from €649,806 to €951,145
of which Remuneration and social security: +€184,794
- Current portion of long-term debt -€248,169
down €248,169 (-54.8%), from €452,676 to €204,507
Income statement
- Turnover +€12.8m
up €12.8m (+67.9%), from €18.9m to €31.8m
- Goods and materials +€10.0m
up €10.0m (+62.3%), from €16.1m to €26.1m
of which Purchases: +€9.2m
- Staff costs +€1.5m
up €1.5m (+66.8%), from €2.3m to €3.8m
- Services and other goods +€757,515
up €757,515 (+75.1%), from €1.0m to €1.8m
- Other operating income -€388,962
down €388,962 (-22.7%), from €1.7m to €1.3m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€897,162
Turnover
+€12.8m
Other operating income
-€388,962
Goods and materials
-€10.0m
Services and other goods
-€757,515
Staff costs
-€1.5m
Depreciation
-€226,974
Other operating charges
-€97,314
Other operating items
-€202,871
Financial income
+€25,319
Financial charges
-€23,220
Taxes
+€106,355
Result 2025
€620,955
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€63,847
Investment
-€920,832
Financing
-€47,739
Cash 2024
€2.1m
From operations (derived)
+€63,847
Net result for the year
+€620,955
Depreciation
+€303,955
Stocks and contracts
-€336,982
Receivables within one year
-€1.5m
Deferred charges and accrued income
-€86,231
Trade debts
+€744,452
Tax, wage and social debts
+€301,339
Advances received
+€50
Accrued charges and deferred income
-€32,947
Investment (derived)
-€920,832
Investment in fixed assets (net)
-€920,832
Financing
-€47,739
Debts after one year
+€450,429
Current portion of long-term debt
-€248,169
Contributions, distributions and other
-€250,000
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,998,034 | €6,584,144 | +€1.6m | +31.7% |
| Fixed assets | 21/28 | €1,150,055 | €1,766,932 | +€616,878 | +53.6% |
| Tangible fixed assets | 22/27 | €1,150,055 | €1,766,932 | +€616,878 | +53.6% |
| Plant, machinery and equipment | 23 | €1,148,458 | €1,765,885 | +€617,427 | +53.8% |
| Furniture and vehicles | 24 | €1,597 | €1,047 | -€550 | -34.4% |
| Current assets | 29/58 | €3,847,980 | €4,817,211 | +€969,232 | +25.2% |
| Stocks and contracts in progress | 3 | €1,175,320 | €1,512,302 | +€336,982 | +28.7% |
| Stocks | 30/36 | €1,175,320 | €1,512,302 | +€336,982 | +28.7% |
| Goods purchased for resale | 34 | €1,175,320 | €1,512,302 | +€336,982 | +28.7% |
| Amounts receivable within one year | 40/41 | €591,057 | €2,041,801 | +€1.5m | +245% |
| Trade receivables | 40 | €198,904 | €521,504 | +€322,599 | +162% |
| Other amounts receivable | 41 | €392,153 | €1,520,297 | +€1.1m | +288% |
| Cash at bank and in hand | 54/58 | €2,077,591 | €1,172,866 | -€904,725 | -43.5% |
| Deferred charges and accrued income | 490/1 | €4,011 | €90,242 | +€86,231 | +2,150% |
| Total equity and liabilities | 10/49 | €4,998,034 | €6,584,144 | +€1.6m | +31.7% |
| Equity | 10/15 | €697,162 | €1,068,117 | +€370,955 | +53.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €647,162 | €1,018,117 | +€370,955 | +57.3% |
| Distributable reserves | 133 | €647,162 | €1,018,117 | +€370,955 | +57.3% |
| Amounts payable | 17/49 | €4,300,872 | €5,516,026 | +€1.2m | +28.3% |
| Amounts payable after more than one year | 17 | €517,429 | €967,858 | +€450,429 | +87.1% |
| Financial debts | 170/4 | €517,429 | €967,858 | +€450,429 | +87.1% |
| Credit institutions | 173 | €517,429 | €967,858 | +€450,429 | +87.1% |
| Amounts payable within one year | 42/48 | €3,748,108 | €4,545,780 | +€797,672 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €452,676 | €204,507 | -€248,169 | -54.8% |
| Trade debts | 44 | €2,395,626 | €3,140,078 | +€744,452 | +31.1% |
| Suppliers | 440/4 | €2,395,626 | €3,140,078 | +€744,452 | +31.1% |
| Advances received on contracts in progress | 46 | - | €50 | +€50 | |
| Taxes, remuneration and social security | 45 | €649,806 | €951,145 | +€301,339 | +46.4% |
| Taxes | 450/3 | €289,780 | €406,324 | +€116,544 | +40.2% |
| Remuneration and social security | 454/9 | €360,026 | €544,821 | +€184,794 | +51.3% |
| Other amounts payable | 47/48 | €250,000 | €250,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €35,335 | €2,389 | -€32,947 | -93.2% |
| Operating income | 70/76A | €20,637,498 | €33,101,477 | +€12.5m | +60.4% |
| Turnover | 70 | €18,922,945 | €31,764,749 | +€12.8m | +67.9% |
| Other operating income | 74 | €1,714,553 | €1,325,592 | -€388,962 | -22.7% |
| Non-recurring operating income | 76A | - | €11,136 | +€11,136 | |
| Operating charges | 60/66A | €19,475,210 | €32,323,850 | +€12.8m | +66.0% |
| Goods for resale, raw materials and consumables | 60 | €16,092,291 | €26,110,818 | +€10.0m | +62.3% |
| Purchases | 600/8 | €17,267,611 | €26,447,800 | +€9.2m | +53.2% |
| Change in stocks: decrease (increase) | 609 | -€1,175,320 | -€336,982 | +€838,338 | +71.3% |
| Services and other goods | 61 | €1,008,700 | €1,766,215 | +€757,515 | +75.1% |
| Remuneration, social security and pensions | 62 | €2,295,804 | €3,830,107 | +€1.5m | +66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,980 | €303,955 | +€226,974 | +295% |
| Other operating charges | 640/8 | €1,435 | €98,749 | +€97,314 | +6,783% |
| Non-recurring operating charges | 66A | - | €214,007 | +€214,007 | |
| Operating profit (loss) | 9901 | €1,162,288 | €777,627 | -€384,661 | -33.1% |
| Financial income | 75/76B | €636 | €25,955 | +€25,319 | +3,983% |
| Recurring financial income | 75 | €636 | €25,955 | +€25,319 | +3,983% |
| Income from current assets | 751 | €594 | €22,617 | +€22,024 | +3,709% |
| Other financial income | 752/9 | €42 | €3,337 | +€3,295 | +7,863% |
| Financial charges | 65/66B | €16,413 | €39,632 | +€23,220 | +141% |
| Recurring financial charges | 65 | €16,413 | €39,632 | +€23,220 | +141% |
| Debt charges | 650 | €12,482 | €34,932 | +€22,450 | +180% |
| Other financial charges | 652/9 | €3,931 | €4,700 | +€769 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €1,146,511 | €763,949 | -€382,562 | -33.4% |
| Income taxes | 67/77 | €249,349 | €142,994 | -€106,355 | -42.7% |
| Taxes | 670/3 | €249,349 | €142,994 | -€106,355 | -42.7% |
| Profit (loss) for the period | 9904 | €897,162 | €620,955 | -€276,207 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €897,162 | €620,955 | -€276,207 | -30.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.