Lofin: 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.
Lofin
Largest movements
- Receivables within one year +€15,119
up €15,119 (+16.2%), from €93,270 to €108,388
- Profit (loss) carried forward +€16,385
up €16,385 (+33.3%), from -€49,196 to -€32,811
- Taxes -€6,992
down €6,992, from €6,982 to -€10
- Financial income -€487
down €487 (-8.9%), from €5,482 to €4,996
- Gross operating margin -€319
down €319 (-2.0%), from €15,942 to €15,623
- Other operating charges +€177
up €177 (+6.0%), from €2,954 to €3,131
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 | €193,298 | €207,453 | +€14,155 | +7.3% |
| Fixed assets | 21/28 | €90,402 | €89,442 | -€960 | -1.1% |
| Tangible fixed assets | 22/27 | €90,402 | €89,442 | -€960 | -1.1% |
| Land and buildings | 22 | €90,402 | €89,442 | -€960 | -1.1% |
| Current assets | 29/58 | €102,896 | €118,010 | +€15,115 | +14.7% |
| Amounts receivable within one year | 40/41 | €93,270 | €108,388 | +€15,119 | +16.2% |
| Other amounts receivable | 41 | €93,270 | €108,388 | +€15,119 | +16.2% |
| Cash at bank and in hand | 54/58 | - | €17 | +€17 | |
| Deferred charges and accrued income | 490/1 | €9,626 | €9,605 | -€21 | -0.2% |
| Total equity and liabilities | 10/49 | €193,298 | €207,453 | +€14,155 | +7.3% |
| Equity | 10/15 | €156,556 | €172,940 | +€16,385 | +10.5% |
| Contributions | 10/11 | €205,752 | €205,752 | = | 0.0% |
| Capital | 10 | €205,752 | €205,752 | = | 0.0% |
| Issued capital | 100 | €205,752 | €205,752 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,196 | -€32,811 | +€16,385 | +33.3% |
| Amounts payable | 17/49 | €36,742 | €34,512 | -€2,230 | -6.1% |
| Amounts payable within one year | 42/48 | €36,742 | €34,445 | -€2,297 | -6.3% |
| Financial debts | 43 | €43 | €0 | -€43 | -100.0% |
| Credit institutions | 430/8 | €43 | €0 | -€43 | -100.0% |
| Trade debts | 44 | €3,496 | €2,611 | -€886 | -25.3% |
| Suppliers | 440/4 | €3,496 | €2,611 | -€886 | -25.3% |
| Taxes, remuneration and social security | 45 | €1,368 | €0 | -€1,368 | -100.0% |
| Taxes | 450/3 | €1,368 | €0 | -€1,368 | -100.0% |
| Other amounts payable | 47/48 | €31,834 | €31,834 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €960 | €960 | = | 0.0% |
| Other operating charges | 640/8 | €2,954 | €3,131 | +€177 | +6.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €15,942 | €15,623 | -€319 | -2.0% |
| Operating profit (loss) | 9901 | €12,029 | €11,533 | -€496 | -4.1% |
| Financial income | 75/76B | €5,482 | €4,996 | -€487 | -8.9% |
| Recurring financial income | 75 | €5,482 | €4,996 | -€487 | -8.9% |
| Financial charges | 65/66B | €145 | €154 | +€9 | +5.9% |
| Recurring financial charges | 65 | €145 | €154 | +€9 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €17,366 | €16,374 | -€991 | -5.7% |
| Income taxes | 67/77 | €6,982 | -€10 | -€6,992 | |
| Profit (loss) for the period | 9904 | €10,384 | €16,385 | +€6,001 | +57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,384 | €16,385 | +€6,001 | +57.8% |
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.