LOEVA TRANS: 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.
LOEVA TRANS
Largest movements
- Receivables within one year +€21,075
up €21,075 (+51.0%), from €41,331 to €62,406
of which Other amounts receivable: +€16,561
- Cash +€18,858
up €18,858 (+694%), from €2,718 to €21,576
mainly Net result for the year (+€15,376) and Tax, wage and social debts (+€12,412)
- Tangible fixed assets -€7,963
down €7,963 (-81.4%), from €9,783 to €1,820
- Deferred charges and accrued income -€1,030
down €1,030 (-34.0%), from €3,032 to €2,002
- Reserves +€15,000
new in 2024: €15,000
- Tax, wage and social debts +€12,412
up €12,412 (+57.5%), from €21,578 to €33,990
- Trade debts +€3,353
up €3,353 (+174%), from €1,932 to €5,285
- Gross operating margin +€9,150
up €9,150 (+28.3%), from €32,365 to €41,515
- Taxes +€5,983
up €5,983 (+82.5%), from €7,254 to €13,237
- Financial charges +€1,845
up €1,845 (+138%), from €1,336 to €3,181
of which Non-recurring financial charges: +€1,284
- Depreciation -€1,822
down €1,822 (-31.6%), from €5,762 to €3,939
- Other operating charges -€547
down €547 (-8.6%), from €6,328 to €5,781
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,065 | €88,205 | +€31,140 | +54.6% |
| Fixed assets | 21/28 | €9,983 | €2,220 | -€7,763 | -77.8% |
| Tangible fixed assets | 22/27 | €9,783 | €1,820 | -€7,963 | -81.4% |
| Furniture and vehicles | 24 | €9,783 | €1,820 | -€7,963 | -81.4% |
| Financial fixed assets | 28 | €200 | €400 | +€200 | +100% |
| Current assets | 29/58 | €47,081 | €85,984 | +€38,903 | +82.6% |
| Amounts receivable within one year | 40/41 | €41,331 | €62,406 | +€21,075 | +51.0% |
| Trade receivables | 40 | €11,055 | €15,569 | +€4,513 | +40.8% |
| Other amounts receivable | 41 | €30,276 | €46,837 | +€16,561 | +54.7% |
| Cash at bank and in hand | 54/58 | €2,718 | €21,576 | +€18,858 | +694% |
| Deferred charges and accrued income | 490/1 | €3,032 | €2,002 | -€1,030 | -34.0% |
| Total equity and liabilities | 10/49 | €57,065 | €88,205 | +€31,140 | +54.6% |
| Equity | 10/15 | €33,554 | €48,930 | +€15,376 | +45.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | - | €15,000 | +€15,000 | |
| Distributable reserves | 133 | - | €15,000 | +€15,000 | |
| Profit (loss) carried forward | 14 | €25,494 | €25,870 | +€376 | +1.5% |
| Amounts payable | 17/49 | €23,510 | €39,275 | +€15,764 | +67.1% |
| Amounts payable within one year | 42/48 | €23,510 | €39,275 | +€15,764 | +67.1% |
| Trade debts | 44 | €1,932 | €5,285 | +€3,353 | +174% |
| Suppliers | 440/4 | €1,932 | €5,285 | +€3,353 | +174% |
| Taxes, remuneration and social security | 45 | €21,578 | €33,990 | +€12,412 | +57.5% |
| Taxes | 450/3 | €21,578 | €33,990 | +€12,412 | +57.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,762 | €3,939 | -€1,822 | -31.6% |
| Other operating charges | 640/8 | €6,328 | €5,781 | -€547 | -8.6% |
| Gross operating margin | 9900 | €32,365 | €41,515 | +€9,150 | +28.3% |
| Operating profit (loss) | 9901 | €20,275 | €31,794 | +€11,519 | +56.8% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,336 | €3,181 | +€1,845 | +138% |
| Recurring financial charges | 65 | €1,336 | €1,897 | +€561 | +42.0% |
| Non-recurring financial charges | 66B | - | €1,284 | +€1,284 | |
| Profit (loss) for the period before taxes | 9903 | €18,941 | €28,613 | +€9,672 | +51.1% |
| Income taxes | 67/77 | €7,254 | €13,237 | +€5,983 | +82.5% |
| Profit (loss) for the period | 9904 | €11,686 | €15,376 | +€3,689 | +31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,686 | €15,376 | +€3,689 | +31.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.