LOFTSTUDIO: 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.
LOFTSTUDIO
Largest movements
- Tangible fixed assets -€10,431
down €10,431 (-5.7%), from €183,094 to €172,662
of which Land and buildings: -€6,099
- Cash -€10,276
down €10,276 (-44.9%), from €22,886 to €12,611
mainly Other debts (-€16,931) and Net result for the year (-€10,075)
- Receivables within one year -€8,826
down €8,826 (-88.5%), from €9,976 to €1,151
of which Trade receivables: -€9,132
- Other debts -€16,931
down €16,931 (-47.3%), from €35,779 to €18,849
- Profit (loss) carried forward -€10,075
down €10,075, from €1,053 to -€9,022
- Debts after one year -€7,484
down €7,484 (-21.2%), from €35,262 to €27,779
- Trade debts +€2,766
up €2,766 (+53.4%), from €5,179 to €7,945
- Gross operating margin -€27,846
down €27,846 (-74.3%), from €37,502 to €9,656
- Depreciation -€3,642
down €3,642 (-25.9%), from €14,073 to €10,431
- Financial charges -€467
down €467 (-18.0%), from €2,596 to €2,129
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 | €217,232 | €187,853 | -€29,380 | -13.5% |
| Fixed assets | 21/28 | €183,275 | €172,844 | -€10,431 | -5.7% |
| Tangible fixed assets | 22/27 | €183,094 | €172,662 | -€10,431 | -5.7% |
| Land and buildings | 22 | €168,771 | €162,673 | -€6,099 | -3.6% |
| Plant, machinery and equipment | 23 | €4,057 | €3,015 | -€1,043 | -25.7% |
| Furniture and vehicles | 24 | €9,415 | €6,308 | -€3,108 | -33.0% |
| Other tangible fixed assets | 26 | €849 | €667 | -€182 | -21.5% |
| Financial fixed assets | 28 | €182 | €182 | = | 0.0% |
| Current assets | 29/58 | €33,957 | €15,009 | -€18,948 | -55.8% |
| Amounts receivable within one year | 40/41 | €9,976 | €1,151 | -€8,826 | -88.5% |
| Trade receivables | 40 | €9,976 | €845 | -€9,132 | -91.5% |
| Other amounts receivable | 41 | €0 | €306 | +€306 | |
| Cash at bank and in hand | 54/58 | €22,886 | €12,611 | -€10,276 | -44.9% |
| Deferred charges and accrued income | 490/1 | €1,095 | €1,247 | +€153 | +13.9% |
| Total equity and liabilities | 10/49 | €217,232 | €187,853 | -€29,380 | -13.5% |
| Equity | 10/15 | €130,739 | €120,664 | -€10,075 | -7.7% |
| Contributions | 10/11 | €32,230 | €32,230 | = | 0.0% |
| Reserves | 13 | €97,456 | €97,456 | = | 0.0% |
| Tax-exempt reserves | 132 | €77 | €77 | = | 0.0% |
| Distributable reserves | 133 | €97,379 | €97,379 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,053 | -€9,022 | -€10,075 | |
| Amounts payable | 17/49 | €86,494 | €67,188 | -€19,305 | -22.3% |
| Amounts payable after more than one year | 17 | €35,262 | €27,779 | -€7,484 | -21.2% |
| Financial debts | 170/4 | €35,262 | €27,779 | -€7,484 | -21.2% |
| Amounts payable within one year | 42/48 | €51,161 | €39,410 | -€11,751 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €7,125 | €7,484 | +€359 | +5.0% |
| Trade debts | 44 | €5,179 | €7,945 | +€2,766 | +53.4% |
| Suppliers | 440/4 | €5,179 | €7,945 | +€2,766 | +53.4% |
| Taxes, remuneration and social security | 45 | €3,078 | €5,132 | +€2,054 | +66.7% |
| Taxes | 450/3 | €1,772 | €3,818 | +€2,047 | +115.5% |
| Remuneration and social security | 454/9 | €1,306 | €1,313 | +€8 | +0.6% |
| Other amounts payable | 47/48 | €35,779 | €18,849 | -€16,931 | -47.3% |
| Accrued charges and deferred income | 492/3 | €70 | - | -€70 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,073 | €10,431 | -€3,642 | -25.9% |
| Other operating charges | 640/8 | €7,040 | €7,095 | +€55 | +0.8% |
| Gross operating margin | 9900 | €37,502 | €9,656 | -€27,846 | -74.3% |
| Operating profit (loss) | 9901 | €16,389 | -€7,871 | -€24,260 | |
| Financial income | 75/76B | €26 | €67 | +€41 | +155.7% |
| Recurring financial income | 75 | €26 | €67 | +€41 | +155.7% |
| Financial charges | 65/66B | €2,596 | €2,129 | -€467 | -18.0% |
| Recurring financial charges | 65 | €2,596 | €2,129 | -€467 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €13,820 | -€9,932 | -€23,752 | |
| Income taxes | 67/77 | €135 | €142 | +€7 | +5.1% |
| Profit (loss) for the period | 9904 | €13,684 | -€10,075 | -€23,759 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,684 | -€10,075 | -€23,759 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.