LODOS: 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.
LODOS
Largest movements
- Receivables after one year +€58,000
up €58,000 (+69.0%), from €84,000 to €142,000
- Receivables within one year -€57,503
down €57,503 (-75.8%), from €75,903 to €18,401
- Cash -€13,613
down €13,613 (-55.9%), from €24,335 to €10,722
mainly Advances received (-€59,761) and Receivables after one year (-€58,000)
- Tangible fixed assets +€12,244
up €12,244 (+908.5%), from €1,348 to €13,592
- Advances received -€59,761
down €59,761 (-100.0%), from €59,761 to €0
- Reserves +€42,000
up €42,000 (+43.1%), from €97,460 to €139,460
of which Distributable reserves: +€42,000
- Tax, wage and social debts +€20,895
up €20,895 (+987.2%), from €2,117 to €23,012
- Other debts -€6,132
down €6,132 (-89.2%), from €6,879 to €746
- Short-term financial debts +€2,517
up €2,517 (+133.7%), from €1,883 to €4,400
- Gross operating margin +€26,555
up €26,555 (+72.5%), from €36,627 to €63,182
- Depreciation -€3,317
down €3,317 (-66.8%), from €4,963 to €1,646
- Taxes +€3,154
up €3,154 (+26.2%), from €12,053 to €15,208
- Other operating charges +€1,109
up €1,109 (+59.7%), from €1,858 to €2,967
- Financial income -€1,109
down €1,109 (-100.0%), from €1,109 to €0
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,669 | €186,088 | +€419 | +0.2% |
| Fixed assets | 21/28 | €1,348 | €13,592 | +€12,244 | +908.5% |
| Tangible fixed assets | 22/27 | €1,348 | €13,592 | +€12,244 | +908.5% |
| Furniture and vehicles | 24 | €1,348 | €13,592 | +€12,244 | +908.5% |
| Current assets | 29/58 | €184,321 | €172,495 | -€11,825 | -6.4% |
| Amounts receivable after more than one year | 29 | €84,000 | €142,000 | +€58,000 | +69.0% |
| Other amounts receivable | 291 | €84,000 | €142,000 | +€58,000 | +69.0% |
| Amounts receivable within one year | 40/41 | €75,903 | €18,401 | -€57,503 | -75.8% |
| Trade receivables | 40 | €75,903 | €18,401 | -€57,503 | -75.8% |
| Cash at bank and in hand | 54/58 | €24,335 | €10,722 | -€13,613 | -55.9% |
| Deferred charges and accrued income | 490/1 | €83 | €1,373 | +€1,291 | +1564.1% |
| Total equity and liabilities | 10/49 | €185,669 | €186,088 | +€419 | +0.2% |
| Equity | 10/15 | €104,155 | €146,191 | +€42,035 | +40.4% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €97,460 | €139,460 | +€42,000 | +43.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €97,460 | €139,460 | +€42,000 | +43.1% |
| Profit (loss) carried forward | 14 | €95 | €131 | +€35 | +37.2% |
| Amounts payable | 17/49 | €81,513 | €39,897 | -€41,616 | -51.1% |
| Amounts payable within one year | 42/48 | €81,513 | €37,397 | -€44,116 | -54.1% |
| Financial debts | 43 | €1,883 | €4,400 | +€2,517 | +133.7% |
| Credit institutions | 430/8 | €1,883 | €4,400 | +€2,517 | +133.7% |
| Trade debts | 44 | €10,875 | €9,239 | -€1,636 | -15.0% |
| Suppliers | 440/4 | €10,875 | €9,239 | -€1,636 | -15.0% |
| Advances received on contracts in progress | 46 | €59,761 | €0 | -€59,761 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,117 | €23,012 | +€20,895 | +987.2% |
| Taxes | 450/3 | €2,117 | €23,012 | +€20,895 | +987.2% |
| Other amounts payable | 47/48 | €6,879 | €746 | -€6,132 | -89.2% |
| Accrued charges and deferred income | 492/3 | €0 | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,963 | €1,646 | -€3,317 | -66.8% |
| Other operating charges | 640/8 | €1,858 | €2,967 | +€1,109 | +59.7% |
| Gross operating margin | 9900 | €36,627 | €63,182 | +€26,555 | +72.5% |
| Operating profit (loss) | 9901 | €29,806 | €58,568 | +€28,762 | +96.5% |
| Financial income | 75/76B | €1,109 | €0 | -€1,109 | -100.0% |
| Recurring financial income | 75 | €1,109 | €0 | -€1,109 | -100.0% |
| Financial charges | 65/66B | €1,783 | €1,325 | -€458 | -25.7% |
| Recurring financial charges | 65 | €1,783 | €1,325 | -€458 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €29,132 | €57,243 | +€28,111 | +96.5% |
| Income taxes | 67/77 | €12,053 | €15,208 | +€3,154 | +26.2% |
| Profit (loss) for the period | 9904 | €17,078 | €42,035 | +€24,957 | +146.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,078 | €42,035 | +€24,957 | +146.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.