LOIQ: 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.
LOIQ
Largest movements
- Current assets +€87,656
up €87,656 (+404%), from €21,716 to €109,372
of which Receivables within one year: +€66,663
- Tangible fixed assets -€28,422
down €28,422 (-22.2%), from €127,796 to €99,373
- Intangible fixed assets -€13,090
down €13,090 (-11.9%), from €109,815 to €96,725
- Debts +€47,389
up €47,389 (+18.7%), from €253,569 to €300,958
of which Debts within one year: +€75,286
- Gross operating margin +€40,438
up €40,438 (+85.2%), from €47,479 to €87,918
- Depreciation -€30,953
down €30,953 (-42.1%), from €73,571 to €42,618
- Taxes +€2,213
up €2,213 (+131%), from €1,684 to €3,897
From the 2011 result to the 2012 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2011 | 2012 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €260,374 | €306,889 | +€46,516 | +17.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €238,658 | €197,517 | -€41,140 | -17.2% |
| Intangible fixed assets | 21 | €109,815 | €96,725 | -€13,090 | -11.9% |
| Tangible fixed assets | 22/27 | €127,796 | €99,373 | -€28,422 | -22.2% |
| Financial fixed assets | 28 | €1,047 | €1,419 | +€372 | +35.5% |
| Current assets | 29/58 | €21,716 | €109,372 | +€87,656 | +404% |
| Amounts receivable within one year | 40/41 | €20,811 | €87,474 | +€66,663 | +320% |
| Cash at bank and in hand | 54/58 | €280 | €14,545 | +€14,265 | +5,098% |
| Total equity and liabilities | 10/49 | €260,374 | €306,889 | +€46,516 | +17.9% |
| Equity | 10/15 | €6,805 | €5,932 | -€873 | -12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,795 | -€12,668 | -€873 | -7.4% |
| Amounts payable | 17/49 | €253,569 | €300,958 | +€47,389 | +18.7% |
| Amounts payable after more than one year | 17 | €27,747 | - | -€27,747 | |
| Amounts payable within one year | 42/48 | €223,672 | €298,958 | +€75,286 | +33.7% |
| Trade debts | 44 | €182,332 | €203,050 | +€20,718 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,571 | €42,618 | -€30,953 | -42.1% |
| Gross operating margin | 9900 | €47,479 | €87,918 | +€40,438 | +85.2% |
| Operating profit (loss) | 9901 | -€65,895 | €14,231 | +€80,126 | |
| Recurring financial income | 75 | €2,915 | €130 | -€2,785 | -95.5% |
| Recurring financial charges | 65 | €7,935 | €11,337 | +€3,402 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,125 | €3,024 | +€10,149 | |
| Income taxes | 67/77 | €1,684 | €3,897 | +€2,213 | +131% |
| Profit (loss) for the period | 9904 | -€8,809 | -€873 | +€7,936 | +90.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,809 | -€873 | +€7,936 | +90.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2011 and 31 December 2012. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.