Lodiso Consulting: 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.
What changed
Lodiso Consulting
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€5,681
2024 · €1,924-€7,605
Equity
€207,986
2024 · €213,667-€5,681
Cash
€7,762
2024 · €12,688-€4,926
Balance sheet total
€606,438
2024 · €624,224-€17,786
Largest movements
Assets
- Tangible fixed assets -€14,791
down €14,791 (-3.0%), from €497,991 to €483,200
of which Land and buildings: -€11,705
Equity and liabilities
- Tax, wage and social debts -€19,760
down €19,760 (-83.0%), from €23,818 to €4,058
- Debts after one year +€10,357
up €10,357 (+2.9%), from €353,710 to €364,067
Income statement
- Gross operating margin -€10,067
down €10,067 (-31.7%), from €31,782 to €21,715
- Taxes -€3,249
down €3,249 (-97.0%), from €3,350 to €101
- Financial charges +€721
up €721 (+10.9%), from €6,622 to €7,343
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.
Result 2024
€1,924
Gross operating margin
-€10,067
Depreciation
-€141
Other operating charges
+€88
Financial income
-€13
Financial charges
-€721
Taxes
+€3,249
Result 2025
-€5,681
raises the resultlowers the result
Derived cash bridge
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.
From operations
-€11,473
Investment
-€4,121
Financing
+€10,668
Cash 2024
€12,688
From operations (derived)
-€11,473
Net result for the year
-€5,681
Depreciation
+€18,912
Receivables within one year
-€1,331
Deferred charges and accrued income
-€600
Trade debts
-€521
Tax, wage and social debts
-€19,760
Other debts
-€2,492
Investment (derived)
-€4,121
Investment in fixed assets (net)
-€4,121
Financing
+€10,668
Debts after one year
+€10,357
Current portion of long-term debt
+€311
Cash 2025
€7,762
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €624,224 | €606,438 | -€17,786 | -2.8% |
| Fixed assets | 21/28 | €611,491 | €596,700 | -€14,791 | -2.4% |
| Tangible fixed assets | 22/27 | €497,991 | €483,200 | -€14,791 | -3.0% |
| Land and buildings | 22 | €469,048 | €457,343 | -€11,705 | -2.5% |
| Plant, machinery and equipment | 23 | €5,237 | €5,598 | +€361 | +6.9% |
| Furniture and vehicles | 24 | €4,897 | €2,593 | -€2,304 | -47.0% |
| Other tangible fixed assets | 26 | €18,809 | €17,666 | -€1,143 | -6.1% |
| Financial fixed assets | 28 | €113,500 | €113,500 | = | 0.0% |
| Current assets | 29/58 | €12,733 | €9,738 | -€2,995 | -23.5% |
| Amounts receivable within one year | 40/41 | - | €1,331 | +€1,331 | |
| Trade receivables | 40 | - | €929 | +€929 | |
| Other amounts receivable | 41 | - | €402 | +€402 | |
| Cash at bank and in hand | 54/58 | €12,688 | €7,762 | -€4,926 | -38.8% |
| Deferred charges and accrued income | 490/1 | €45 | €645 | +€600 | +1,333% |
| Total equity and liabilities | 10/49 | €624,224 | €606,438 | -€17,786 | -2.8% |
| Equity | 10/15 | €213,667 | €207,986 | -€5,681 | -2.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €210,143 | €210,143 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10 | €10 | = | 0.0% |
| Distributable reserves | 133 | €210,133 | €210,133 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,424 | -€2,257 | -€5,681 | |
| Amounts payable | 17/49 | €410,557 | €398,452 | -€12,105 | -2.9% |
| Amounts payable after more than one year | 17 | €353,710 | €364,067 | +€10,357 | +2.9% |
| Financial debts | 170/4 | €353,710 | €364,067 | +€10,357 | +2.9% |
| Amounts payable within one year | 42/48 | €56,847 | €34,385 | -€22,462 | -39.5% |
| Current portion of amounts payable after more than one year | 42 | €29,333 | €29,644 | +€311 | +1.1% |
| Trade debts | 44 | €1,204 | €683 | -€521 | -43.3% |
| Suppliers | 440/4 | €1,204 | €683 | -€521 | -43.3% |
| Taxes, remuneration and social security | 45 | €23,818 | €4,058 | -€19,760 | -83.0% |
| Taxes | 450/3 | €23,818 | €4,058 | -€19,760 | -83.0% |
| Other amounts payable | 47/48 | €2,492 | - | -€2,492 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,771 | €18,912 | +€141 | +0.8% |
| Other operating charges | 640/8 | €1,139 | €1,051 | -€88 | -7.7% |
| Gross operating margin | 9900 | €31,782 | €21,715 | -€10,067 | -31.7% |
| Operating profit (loss) | 9901 | €11,872 | €1,752 | -€10,120 | -85.2% |
| Financial income | 75/76B | €24 | €11 | -€13 | -54.2% |
| Recurring financial income | 75 | €24 | €11 | -€13 | -54.2% |
| Financial charges | 65/66B | €6,622 | €7,343 | +€721 | +10.9% |
| Recurring financial charges | 65 | €6,622 | €7,343 | +€721 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €5,274 | -€5,580 | -€10,854 | |
| Income taxes | 67/77 | €3,350 | €101 | -€3,249 | -97.0% |
| Profit (loss) for the period | 9904 | €1,924 | -€5,681 | -€7,605 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,924 | -€5,681 | -€7,605 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.