Loïseco: 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.
Loïseco
Largest movements
- Tangible fixed assets -€83,738
down €83,738 (-10.1%), from €832,195 to €748,457
of which Plant, machinery and equipment: -€59,619
- Cash -€48,991
down €48,991 (-15.7%), from €312,377 to €263,387
mainly Net result for the year (-€330,529) and Debts after one year (-€234,128)
- Financial fixed assets -€37,674
down €37,674 (-95.0%), from €39,674 to €2,000
- Receivables within one year +€25,440
up €25,440 (+8.5%), from €299,495 to €324,935
of which Other amounts receivable: +€26,346
- Stocks and contracts -€25,110
down €25,110 (-8.7%), from €288,241 to €263,130
- Profit (loss) carried forward -€330,529
down €330,529 (-104%), from -€318,194 to -€648,723
- Trade debts +€274,772
up €274,772 (+37.7%), from €728,666 to €1.0m
- Debts after one year -€234,128
down €234,128 (-24.8%), from €945,267 to €711,139
of which Trade debts: -€337,757
- Other debts +€122,150
up €122,150 (+116,611%), from €105 to €122,255
- Gross operating margin -€190,492
down €190,492 (-33.1%), from €575,468 to €384,977
- Financial income -€60,225
down €60,225 (-88.0%), from €68,432 to €8,206
of which Non-recurring financial income: -€49,680
- Financial charges -€31,147
down €31,147 (-31.9%), from €97,651 to €66,504
of which Non-recurring financial charges: -€31,775
- Other operating charges +€14,130
up €14,130 (+102%), from €13,902 to €28,032
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,798,380 | €1,644,157 | -€154,223 | -8.6% |
| Formation expenses | 20 | €17,461 | €8,595 | -€8,867 | -50.8% |
| Fixed assets | 21/28 | €871,869 | €750,457 | -€121,412 | -13.9% |
| Tangible fixed assets | 22/27 | €832,195 | €748,457 | -€83,738 | -10.1% |
| Plant, machinery and equipment | 23 | €651,919 | €592,300 | -€59,619 | -9.1% |
| Furniture and vehicles | 24 | €41,587 | €37,328 | -€4,259 | -10.2% |
| Other tangible fixed assets | 26 | €138,690 | €118,829 | -€19,861 | -14.3% |
| Financial fixed assets | 28 | €39,674 | €2,000 | -€37,674 | -95.0% |
| Current assets | 29/58 | €909,049 | €885,106 | -€23,944 | -2.6% |
| Stocks and contracts in progress | 3 | €288,241 | €263,130 | -€25,110 | -8.7% |
| Stocks | 30/36 | €288,241 | €263,130 | -€25,110 | -8.7% |
| Amounts receivable within one year | 40/41 | €299,495 | €324,935 | +€25,440 | +8.5% |
| Trade receivables | 40 | €155,947 | €155,040 | -€907 | -0.6% |
| Other amounts receivable | 41 | €143,549 | €169,895 | +€26,346 | +18.4% |
| Cash at bank and in hand | 54/58 | €312,377 | €263,387 | -€48,991 | -15.7% |
| Deferred charges and accrued income | 490/1 | €8,936 | €33,654 | +€24,718 | +277% |
| Total equity and liabilities | 10/49 | €1,798,380 | €1,644,157 | -€154,223 | -8.6% |
| Equity | 10/15 | -€192,960 | -€523,489 | -€330,529 | -171% |
| Contributions | 10/11 | €115,000 | €115,000 | = | 0.0% |
| Capital | 10 | €115,000 | €115,000 | = | 0.0% |
| Issued capital | 100 | €115,000 | €115,000 | = | 0.0% |
| Reserves | 13 | €10,233 | €10,233 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,233 | €10,233 | = | 0.0% |
| Legal reserve | 130 | €10,233 | €10,233 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€318,194 | -€648,723 | -€330,529 | -104% |
| Amounts payable | 17/49 | €1,991,340 | €2,167,646 | +€176,306 | +8.9% |
| Amounts payable after more than one year | 17 | €945,267 | €711,139 | -€234,128 | -24.8% |
| Financial debts | 170/4 | €603,711 | €707,339 | +€103,628 | +17.2% |
| Trade debts | 175 | €337,757 | - | -€337,757 | |
| Other amounts payable | 178/9 | €3,800 | €3,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,045,218 | €1,455,835 | +€410,616 | +39.3% |
| Current portion of amounts payable after more than one year | 42 | €216,509 | €234,128 | +€17,619 | +8.1% |
| Financial debts | 43 | €18,683 | €18,683 | -€0 | 0.0% |
| Credit institutions | 430/8 | €18,683 | €18,683 | -€0 | 0.0% |
| Trade debts | 44 | €728,666 | €1,003,438 | +€274,772 | +37.7% |
| Suppliers | 440/4 | €728,666 | €1,003,438 | +€274,772 | +37.7% |
| Taxes, remuneration and social security | 45 | €81,256 | €77,331 | -€3,925 | -4.8% |
| Taxes | 450/3 | €4,654 | €413 | -€4,241 | -91.1% |
| Remuneration and social security | 454/9 | €76,601 | €76,917 | +€316 | +0.4% |
| Other amounts payable | 47/48 | €105 | €122,255 | +€122,150 | +116,611% |
| Accrued charges and deferred income | 492/3 | €855 | €673 | -€182 | -21.3% |
| Non-recurring operating income | 76A | - | €61,923 | +€61,923 | |
| Remuneration, social security and pensions | 62 | €444,872 | €446,797 | +€1,925 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160,895 | €164,893 | +€3,998 | +2.5% |
| Other operating charges | 640/8 | €13,902 | €28,032 | +€14,130 | +102% |
| Non-recurring operating charges | 66A | €1,080 | €17,073 | +€15,993 | +1,481% |
| Gross operating margin | 9900 | €575,468 | €384,977 | -€190,492 | -33.1% |
| Operating profit (loss) | 9901 | -€45,280 | -€271,817 | -€226,537 | -500% |
| Financial income | 75/76B | €68,432 | €8,206 | -€60,225 | -88.0% |
| Recurring financial income | 75 | €18,752 | €8,206 | -€10,545 | -56.2% |
| Non-recurring financial income | 76B | €49,680 | - | -€49,680 | |
| Financial charges | 65/66B | €97,651 | €66,504 | -€31,147 | -31.9% |
| Recurring financial charges | 65 | €65,876 | €66,504 | +€628 | +1.0% |
| Non-recurring financial charges | 66B | €31,775 | - | -€31,775 | |
| Profit (loss) for the period before taxes | 9903 | -€74,499 | -€330,115 | -€255,616 | -343% |
| Income taxes | 67/77 | €493 | €414 | -€80 | -16.1% |
| Profit (loss) for the period | 9904 | -€74,992 | -€330,529 | -€255,536 | -341% |
| Profit (loss) for the period to be appropriated | 9905 | -€74,992 | -€330,529 | -€255,536 | -341% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.