LOFFT: 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.
LOFFT
Largest movements
- Tangible fixed assets -€17,379
down €17,379 (-31.2%), from €55,683 to €38,304
- Cash +€12,237
up €12,237 (+151.7%), from €8,068 to €20,305
mainly Depreciation (+€17,379) and Net result for the year (+€7,711)
- Receivables within one year +€1,793
up €1,793 (+26.5%), from €6,765 to €8,558
of which Trade receivables: +€1,366
- Other debts -€14,258
down €14,258 (-20.9%), from €68,194 to €53,935
- Profit (loss) carried forward +€7,711
up €7,711 (+57.2%), from -€13,481 to -€5,770
- Tax, wage and social debts +€4,725
up €4,725 (+133.0%), from €3,554 to €8,279
of which Remuneration and social security: +€3,600
- Trade debts -€1,527
down €1,527 (-67.9%), from €2,251 to €724
- Gross operating margin +€30,653
up €30,653, from -€4,500 to €26,153
- Financial charges -€1,265
down €1,265 (-68.5%), from €1,846 to €582
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 | €70,517 | €67,168 | -€3,349 | -4.7% |
| Fixed assets | 21/28 | €55,683 | €38,304 | -€17,379 | -31.2% |
| Tangible fixed assets | 22/27 | €55,683 | €38,304 | -€17,379 | -31.2% |
| Furniture and vehicles | 24 | €55,683 | €38,304 | -€17,379 | -31.2% |
| Current assets | 29/58 | €14,833 | €28,863 | +€14,030 | +94.6% |
| Amounts receivable within one year | 40/41 | €6,765 | €8,558 | +€1,793 | +26.5% |
| Trade receivables | 40 | €6,765 | €8,131 | +€1,366 | +20.2% |
| Other amounts receivable | 41 | - | €427 | +€427 | |
| Cash at bank and in hand | 54/58 | €8,068 | €20,305 | +€12,237 | +151.7% |
| Total equity and liabilities | 10/49 | €70,517 | €67,168 | -€3,349 | -4.7% |
| Equity | 10/15 | -€3,481 | €4,230 | +€7,711 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,481 | -€5,770 | +€7,711 | +57.2% |
| Amounts payable | 17/49 | €73,998 | €62,938 | -€11,060 | -14.9% |
| Amounts payable within one year | 42/48 | €73,998 | €62,938 | -€11,060 | -14.9% |
| Trade debts | 44 | €2,251 | €724 | -€1,527 | -67.9% |
| Suppliers | 440/4 | €2,251 | €724 | -€1,527 | -67.9% |
| Taxes, remuneration and social security | 45 | €3,554 | €8,279 | +€4,725 | +133.0% |
| Taxes | 450/3 | €3,554 | €4,679 | +€1,125 | +31.7% |
| Remuneration and social security | 454/9 | - | €3,600 | +€3,600 | |
| Other amounts payable | 47/48 | €68,194 | €53,935 | -€14,258 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,379 | €17,379 | -€0 | 0.0% |
| Other operating charges | 640/8 | €505 | €400 | -€106 | -20.9% |
| Gross operating margin | 9900 | -€4,500 | €26,153 | +€30,653 | |
| Operating profit (loss) | 9901 | -€22,384 | €8,374 | +€30,759 | |
| Financial income | 75/76B | - | €92 | +€92 | |
| Recurring financial income | 75 | - | €92 | +€92 | |
| Financial charges | 65/66B | €1,846 | €582 | -€1,265 | -68.5% |
| Recurring financial charges | 65 | €1,846 | €582 | -€1,265 | -68.5% |
| Profit (loss) for the period before taxes | 9903 | -€24,231 | €7,884 | +€32,115 | |
| Income taxes | 67/77 | €185 | €173 | -€12 | -6.7% |
| Profit (loss) for the period | 9904 | -€24,416 | €7,711 | +€32,127 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,416 | €7,711 | +€32,127 |
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 5 October 2026 via checked.be.