LOISA 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.
LOISA CONSULTING
Largest movements
- Receivables within one year +€19,415
up €19,415 (+52.3%), from €37,095 to €56,510
of which Other amounts receivable: +€24,351
- Tangible fixed assets +€3,239
up €3,239 (+1,229%), from €264 to €3,503
- Cash -€1,631
down €1,631 (-10.6%), from €15,460 to €13,829
mainly Receivables within one year (-€19,415) and Investment in fixed assets (net) (-€4,139)
- Profit (loss) carried forward +€18,860
up €18,860 (+53.4%), from €35,296 to €54,157
- Trade debts +€2,461
up €2,461 (+603%), from €408 to €2,869
- Gross operating margin -€17,183
down €17,183 (-36.7%), from €46,857 to €29,674
- Taxes -€3,165
down €3,165 (-34.9%), from €9,074 to €5,909
- Other operating charges +€2,524
up €2,524 (+71.9%), from €3,513 to €6,037
- Financial income +€663
up €663 (+41.3%), from €1,605 to €2,268
- Depreciation +€501
up €501 (+126%), from €398 to €900
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 | €52,819 | €73,841 | +€21,023 | +39.8% |
| Fixed assets | 21/28 | €264 | €3,503 | +€3,239 | +1,229% |
| Tangible fixed assets | 22/27 | €264 | €3,503 | +€3,239 | +1,229% |
| Furniture and vehicles | 24 | €264 | €3,503 | +€3,239 | +1,229% |
| Current assets | 29/58 | €52,555 | €70,339 | +€17,784 | +33.8% |
| Amounts receivable within one year | 40/41 | €37,095 | €56,510 | +€19,415 | +52.3% |
| Trade receivables | 40 | €4,937 | - | -€4,937 | |
| Other amounts receivable | 41 | €32,158 | €56,510 | +€24,351 | +75.7% |
| Cash at bank and in hand | 54/58 | €15,460 | €13,829 | -€1,631 | -10.6% |
| Total equity and liabilities | 10/49 | €52,819 | €73,841 | +€21,023 | +39.8% |
| Equity | 10/15 | €47,696 | €66,557 | +€18,860 | +39.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,296 | €54,157 | +€18,860 | +53.4% |
| Amounts payable | 17/49 | €5,122 | €7,285 | +€2,162 | +42.2% |
| Amounts payable within one year | 42/48 | €5,122 | €7,285 | +€2,162 | +42.2% |
| Trade debts | 44 | €408 | €2,869 | +€2,461 | +603% |
| Suppliers | 440/4 | €408 | €2,869 | +€2,461 | +603% |
| Taxes, remuneration and social security | 45 | €4,714 | €4,416 | -€299 | -6.3% |
| Taxes | 450/3 | €4,714 | €4,416 | -€299 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €398 | €900 | +€501 | +126% |
| Other operating charges | 640/8 | €3,513 | €6,037 | +€2,524 | +71.9% |
| Gross operating margin | 9900 | €46,857 | €29,674 | -€17,183 | -36.7% |
| Operating profit (loss) | 9901 | €42,946 | €22,737 | -€20,208 | -47.1% |
| Financial income | 75/76B | €1,605 | €2,268 | +€663 | +41.3% |
| Recurring financial income | 75 | €1,605 | €2,268 | +€663 | +41.3% |
| Financial charges | 65/66B | €180 | €236 | +€56 | +30.9% |
| Recurring financial charges | 65 | €180 | €236 | +€56 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €44,370 | €24,770 | -€19,601 | -44.2% |
| Income taxes | 67/77 | €9,074 | €5,909 | -€3,165 | -34.9% |
| Profit (loss) for the period | 9904 | €35,296 | €18,860 | -€16,436 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,296 | €18,860 | -€16,436 | -46.6% |
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 22 October 2026 via checked.be.