LOFFET: 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.
LOFFET
Largest movements
- Cash +€91,731
up €91,731 (+203.2%), from €45,151 to €136,882
mainly Net result for the year (+€169,999) and Other debts (+€85,915)
- Other debts +€85,915
up €85,915 (+8074.2%), from €1,064 to €86,979
- Financial income +€2,288
up €2,288 (+1.3%), from €178,376 to €180,664
- Gross operating margin +€991
up €991 (+17.0%), from €5,817 to €6,808
- Taxes +€310
up €310 (+1.9%), from €16,690 to €17,000
- Financial charges -€145
down €145 (-66.5%), from €218 to €73
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 | €523,151 | €615,051 | +€91,900 | +17.6% |
| Fixed assets | 21/28 | €478,000 | €478,000 | = | 0.0% |
| Financial fixed assets | 28 | €478,000 | €478,000 | = | 0.0% |
| Current assets | 29/58 | €45,151 | €137,051 | +€91,900 | +203.5% |
| Amounts receivable within one year | 40/41 | €0 | €84 | +€84 | |
| Trade receivables | 40 | - | €84 | +€84 | |
| Cash at bank and in hand | 54/58 | €45,151 | €136,882 | +€91,731 | +203.2% |
| Deferred charges and accrued income | 490/1 | - | €85 | +€85 | |
| Total equity and liabilities | 10/49 | €523,151 | €615,051 | +€91,900 | +17.6% |
| Equity | 10/15 | €488,564 | €490,249 | +€1,685 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €469,964 | €471,649 | +€1,685 | +0.4% |
| Distributable reserves | 133 | €469,964 | €471,649 | +€1,685 | +0.4% |
| Amounts payable | 17/49 | €34,587 | €124,802 | +€90,215 | +260.8% |
| Amounts payable within one year | 42/48 | €34,587 | €124,802 | +€90,215 | +260.8% |
| Trade debts | 44 | €543 | €815 | +€273 | +50.3% |
| Suppliers | 440/4 | €543 | €815 | +€273 | +50.3% |
| Taxes, remuneration and social security | 45 | €32,980 | €37,008 | +€4,027 | +12.2% |
| Taxes | 450/3 | €32,980 | €37,008 | +€4,027 | +12.2% |
| Other amounts payable | 47/48 | €1,064 | €86,979 | +€85,915 | +8074.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €5,817 | €6,808 | +€991 | +17.0% |
| Operating profit (loss) | 9901 | €5,430 | €6,408 | +€978 | +18.0% |
| Financial income | 75/76B | €178,376 | €180,664 | +€2,288 | +1.3% |
| Recurring financial income | 75 | €178,376 | €180,664 | +€2,288 | +1.3% |
| Financial charges | 65/66B | €218 | €73 | -€145 | -66.5% |
| Recurring financial charges | 65 | €218 | €73 | -€145 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | €183,588 | €186,999 | +€3,412 | +1.9% |
| Income taxes | 67/77 | €16,690 | €17,000 | +€310 | +1.9% |
| Profit (loss) for the period | 9904 | €166,898 | €169,999 | +€3,102 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €166,898 | €169,999 | +€3,102 | +1.9% |
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 7 October 2026 via checked.be.