LOIC Consulting: 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.
LOIC Consulting
Largest movements
- Receivables within one year +€11,337
up €11,337 (+93.0%), from €12,191 to €23,528
of which Other amounts receivable: +€6,405
- Receivables after one year -€10,947
no longer reported in 2025 (was €10,947)
- Deferred charges and accrued income +€5,069
up €5,069 (+944.9%), from €536 to €5,605
- Tangible fixed assets +€2,300
up €2,300 (+20.0%), from €11,514 to €13,814
of which Furniture and vehicles: +€4,974
- Cash +€1,672
up €1,672 (+9.4%), from €17,799 to €19,471
mainly Receivables after one year (+€10,947) and Trade debts (+€6,536)
- Trade debts +€6,536
up €6,536 (+1736.3%), from €376 to €6,913
- Profit (loss) carried forward +€2,480
up €2,480 (+24.2%), from €10,242 to €12,722
- Gross operating margin -€7,054
down €7,054 (-29.8%), from €23,709 to €16,655
- Taxes -€2,259
down €2,259 (-55.0%), from €4,110 to €1,851
- Other operating charges +€601
up €601 (+35.8%), from €1,679 to €2,280
- Financial charges +€476
up €476 (+14.3%), from €3,330 to €3,806
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 | €52,988 | €62,418 | +€9,430 | +17.8% |
| Fixed assets | 21/28 | €11,514 | €13,814 | +€2,300 | +20.0% |
| Tangible fixed assets | 22/27 | €11,514 | €13,814 | +€2,300 | +20.0% |
| Plant, machinery and equipment | 23 | €10,610 | €7,936 | -€2,674 | -25.2% |
| Furniture and vehicles | 24 | €904 | €5,878 | +€4,974 | +550.1% |
| Current assets | 29/58 | €41,473 | €48,604 | +€7,130 | +17.2% |
| Amounts receivable after more than one year | 29 | €10,947 | - | -€10,947 | |
| Other amounts receivable | 291 | €10,947 | - | -€10,947 | |
| Amounts receivable within one year | 40/41 | €12,191 | €23,528 | +€11,337 | +93.0% |
| Trade receivables | 40 | €12,191 | €17,122 | +€4,932 | +40.5% |
| Other amounts receivable | 41 | - | €6,405 | +€6,405 | |
| Cash at bank and in hand | 54/58 | €17,799 | €19,471 | +€1,672 | +9.4% |
| Deferred charges and accrued income | 490/1 | €536 | €5,605 | +€5,069 | +944.9% |
| Total equity and liabilities | 10/49 | €52,988 | €62,418 | +€9,430 | +17.8% |
| Equity | 10/15 | €39,273 | €41,752 | +€2,480 | +6.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €27,531 | €27,531 | = | 0.0% |
| Distributable reserves | 133 | €27,531 | €27,531 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,242 | €12,722 | +€2,480 | +24.2% |
| Amounts payable | 17/49 | €13,715 | €20,666 | +€6,951 | +50.7% |
| Amounts payable within one year | 42/48 | €13,715 | €20,666 | +€6,951 | +50.7% |
| Trade debts | 44 | €376 | €6,913 | +€6,536 | +1736.3% |
| Suppliers | 440/4 | €376 | €6,913 | +€6,536 | +1736.3% |
| Taxes, remuneration and social security | 45 | €13,339 | €13,753 | +€414 | +3.1% |
| Taxes | 450/3 | €13,339 | €13,753 | +€414 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,301 | €6,432 | +€131 | +2.1% |
| Other operating charges | 640/8 | €1,679 | €2,280 | +€601 | +35.8% |
| Gross operating margin | 9900 | €23,709 | €16,655 | -€7,054 | -29.8% |
| Operating profit (loss) | 9901 | €15,730 | €7,943 | -€7,787 | -49.5% |
| Financial income | 75/76B | €215 | €195 | -€20 | -9.4% |
| Recurring financial income | 75 | €215 | €195 | -€20 | -9.4% |
| Financial charges | 65/66B | €3,330 | €3,806 | +€476 | +14.3% |
| Recurring financial charges | 65 | €3,330 | €3,806 | +€476 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €12,614 | €4,331 | -€8,283 | -65.7% |
| Income taxes | 67/77 | €4,110 | €1,851 | -€2,259 | -55.0% |
| Profit (loss) for the period | 9904 | €8,504 | €2,480 | -€6,024 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,504 | €2,480 | -€6,024 | -70.8% |
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 11 October 2026 via checked.be.