LOI FREEHOLD: 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.
LOI FREEHOLD
Largest movements
- Cash -€6,411
down €6,411 (-91.2%), from €7,033 to €622
mainly Net result for the year (-€4,527) and Receivables within one year (-€2,500)
- Profit (loss) carried forward -€4,527
down €4,527 (-3.4%), from -€131,728 to -€136,256
- Gross operating margin -€317
down €317 (-11.2%), from -€2,834 to -€3,151
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 | €396,258 | €389,847 | -€6,411 | -1.6% |
| Fixed assets | 21/28 | €389,225 | €386,725 | -€2,500 | -0.6% |
| Tangible fixed assets | 22/27 | €186,725 | €186,725 | = | 0.0% |
| Other tangible fixed assets | 26 | €186,725 | €186,725 | = | 0.0% |
| Financial fixed assets | 28 | €202,500 | €200,000 | -€2,500 | -1.2% |
| Current assets | 29/58 | €7,033 | €3,122 | -€3,911 | -55.6% |
| Amounts receivable within one year | 40/41 | - | €2,500 | +€2,500 | |
| Other amounts receivable | 41 | - | €2,500 | +€2,500 | |
| Cash at bank and in hand | 54/58 | €7,033 | €622 | -€6,411 | -91.2% |
| Total equity and liabilities | 10/49 | €396,258 | €389,847 | -€6,411 | -1.6% |
| Equity | 10/15 | €169,822 | €165,294 | -€4,527 | -2.7% |
| Contributions | 10/11 | €301,550 | €301,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,728 | -€136,256 | -€4,527 | -3.4% |
| Amounts payable | 17/49 | €226,436 | €224,552 | -€1,884 | -0.8% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €387 | €217 | -€170 | -44.0% |
| Trade debts | 44 | €387 | €217 | -€170 | -44.0% |
| Suppliers | 440/4 | €387 | €217 | -€170 | -44.0% |
| Accrued charges and deferred income | 492/3 | €206,049 | €204,335 | -€1,713 | -0.8% |
| Other operating charges | 640/8 | €424 | €410 | -€15 | -3.5% |
| Gross operating margin | 9900 | -€2,834 | -€3,151 | -€317 | -11.2% |
| Operating profit (loss) | 9901 | -€3,258 | -€3,560 | -€302 | -9.3% |
| Financial charges | 65/66B | €995 | €967 | -€28 | -2.9% |
| Recurring financial charges | 65 | €995 | €967 | -€28 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,254 | -€4,527 | -€273 | -6.4% |
| Profit (loss) for the period | 9904 | -€4,254 | -€4,527 | -€273 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,254 | -€4,527 | -€273 | -6.4% |
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 28 October 2026 via checked.be.