LOFICA: 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.
LOFICA
Largest movements
- Cash +€35,747
up €35,747 (+28.2%), from €126,878 to €162,625
mainly Net result for the year (+€27,282) and Other debts (+€22,105)
- Tangible fixed assets -€6,746
down €6,746 (-7.7%), from €88,060 to €81,314
- Other debts +€22,105
up €22,105 (+123%), from €17,900 to €40,005
- Reserves +€4,282
up €4,282 (+3.4%), from €125,843 to €130,125
of which Distributable reserves: +€4,282
- Tax, wage and social debts +€2,511
up €2,511 (+62.7%), from €4,004 to €6,515
- Gross operating margin +€2,680
up €2,680 (+5.2%), from €51,169 to €53,850
- Taxes +€749
up €749 (+6.3%), from €11,983 to €12,732
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.
Derived cash bridge
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 | €214,938 | €243,939 | +€29,001 | +13.5% |
| Fixed assets | 21/28 | €88,060 | €81,314 | -€6,746 | -7.7% |
| Tangible fixed assets | 22/27 | €88,060 | €81,314 | -€6,746 | -7.7% |
| Other tangible fixed assets | 26 | €88,060 | €81,314 | -€6,746 | -7.7% |
| Current assets | 29/58 | €126,878 | €162,625 | +€35,747 | +28.2% |
| Cash at bank and in hand | 54/58 | €126,878 | €162,625 | +€35,747 | +28.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €214,938 | €243,939 | +€29,001 | +13.5% |
| Equity | 10/15 | €187,843 | €192,125 | +€4,282 | +2.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €125,843 | €130,125 | +€4,282 | +3.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €119,643 | €123,925 | +€4,282 | +3.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,095 | €51,814 | +€24,719 | +91.2% |
| Amounts payable within one year | 42/48 | €27,095 | €51,814 | +€24,719 | +91.2% |
| Trade debts | 44 | €5,192 | €5,294 | +€103 | +2.0% |
| Suppliers | 440/4 | €5,192 | €5,294 | +€103 | +2.0% |
| Taxes, remuneration and social security | 45 | €4,004 | €6,515 | +€2,511 | +62.7% |
| Taxes | 450/3 | €4,004 | €6,515 | +€2,511 | +62.7% |
| Other amounts payable | 47/48 | €17,900 | €40,005 | +€22,105 | +123% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,746 | €6,746 | = | 0.0% |
| Other operating charges | 640/8 | €6,867 | €7,081 | +€214 | +3.1% |
| Gross operating margin | 9900 | €51,169 | €53,850 | +€2,680 | +5.2% |
| Operating profit (loss) | 9901 | €37,557 | €40,023 | +€2,466 | +6.6% |
| Financial income | 75/76B | €338 | €327 | -€11 | -3.2% |
| Recurring financial income | 75 | €338 | €327 | -€11 | -3.2% |
| Financial charges | 65/66B | €235 | €337 | +€101 | +43.1% |
| Recurring financial charges | 65 | €235 | €337 | +€101 | +43.1% |
| Profit (loss) for the period before taxes | 9903 | €37,660 | €40,014 | +€2,354 | +6.3% |
| Income taxes | 67/77 | €11,983 | €12,732 | +€749 | +6.3% |
| Profit (loss) for the period | 9904 | €25,677 | €27,282 | +€1,605 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,677 | €27,282 | +€1,605 | +6.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.