LOEMP: 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.
LOEMP
Largest movements
- Cash -€39,646
down €39,646 (-54.2%), from €73,174 to €33,528
mainly Accrued charges and deferred income (-€30,000) and Tax, wage and social debts (-€6,112)
- Receivables within one year +€4,915
up €4,915 (+101.5%), from €4,840 to €9,755
- Accrued charges and deferred income -€30,000
down €30,000 (-100.0%), from €30,000 to €0
- Tax, wage and social debts -€6,112
down €6,112 (-43.6%), from €14,005 to €7,893
of which Remuneration and social security: -€6,434
- Reserves +€2,166
up €2,166 (+6.4%), from €33,714 to €35,880
- Gross operating margin -€8,281
down €8,281 (-61.0%), from €13,566 to €5,284
- Taxes -€1,801
down €1,801 (-74.7%), from €2,410 to €609
- Financial charges +€296
up €296 (+428.4%), from €69 to €365
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 | €80,900 | €47,059 | -€33,841 | -41.8% |
| Fixed assets | 21/28 | €2,886 | €3,094 | +€208 | +7.2% |
| Tangible fixed assets | 22/27 | €2,886 | €3,094 | +€208 | +7.2% |
| Furniture and vehicles | 24 | €2,886 | €3,094 | +€208 | +7.2% |
| Current assets | 29/58 | €78,014 | €43,965 | -€34,049 | -43.6% |
| Amounts receivable within one year | 40/41 | €4,840 | €9,755 | +€4,915 | +101.5% |
| Trade receivables | 40 | €4,840 | €9,755 | +€4,915 | +101.5% |
| Cash at bank and in hand | 54/58 | €73,174 | €33,528 | -€39,646 | -54.2% |
| Deferred charges and accrued income | 490/1 | - | €682 | +€682 | |
| Total equity and liabilities | 10/49 | €80,900 | €47,059 | -€33,841 | -41.8% |
| Equity | 10/15 | €36,714 | €38,880 | +€2,166 | +5.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,714 | €35,880 | +€2,166 | +6.4% |
| Distributable reserves | 133 | €33,714 | €35,880 | +€2,166 | +6.4% |
| Amounts payable | 17/49 | €44,186 | €8,179 | -€36,007 | -81.5% |
| Amounts payable within one year | 42/48 | €14,186 | €8,179 | -€6,007 | -42.3% |
| Trade debts | 44 | €90 | €190 | +€100 | +111.9% |
| Suppliers | 440/4 | €90 | €190 | +€100 | +111.9% |
| Taxes, remuneration and social security | 45 | €14,005 | €7,893 | -€6,112 | -43.6% |
| Taxes | 450/3 | €7,572 | €7,893 | +€322 | +4.2% |
| Remuneration and social security | 454/9 | €6,434 | €0 | -€6,434 | -100.0% |
| Other amounts payable | 47/48 | €91 | €96 | +€5 | +5.1% |
| Accrued charges and deferred income | 492/3 | €30,000 | €0 | -€30,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,929 | €1,959 | +€30 | +1.5% |
| Other operating charges | 640/8 | €118 | €186 | +€68 | +57.4% |
| Gross operating margin | 9900 | €13,566 | €5,284 | -€8,281 | -61.0% |
| Operating profit (loss) | 9901 | €11,518 | €3,140 | -€8,378 | -72.7% |
| Financial charges | 65/66B | €69 | €365 | +€296 | +428.4% |
| Recurring financial charges | 65 | €69 | €365 | +€296 | +428.4% |
| Profit (loss) for the period before taxes | 9903 | €11,449 | €2,775 | -€8,674 | -75.8% |
| Income taxes | 67/77 | €2,410 | €609 | -€1,801 | -74.7% |
| Profit (loss) for the period | 9904 | €9,039 | €2,166 | -€6,874 | -76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,039 | €2,166 | -€6,874 | -76.0% |
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 29 September 2026 via checked.be.