LOISEL: 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.
LOISEL
Largest movements
- Current investments +€83,183
up €83,183 (+31.9%), from €260,603 to €343,785
- Tangible fixed assets -€43,745
down €43,745 (-13.7%), from €320,334 to €276,589
- Reserves +€29,061
up €29,061 (+60.9%), from €47,755 to €76,817
of which Distributable reserves: +€29,061
- Financial charges -€14,019
down €14,019 (-48.5%), from €28,928 to €14,909
of which Financial charges: -€14,019
- Gross operating margin +€9,929
up €9,929 (+15.8%), from €62,792 to €72,721
- Financial income -€7,429
down €7,429 (-18.9%), from €39,375 to €31,946
of which Financial income: -€7,429
- Taxes +€5,716
up €5,716 (+197.9%), from €2,888 to €8,604
- Provisions +€3,933
no longer reported in 2025 (was -€3,933)
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 | €602,295 | €637,847 | +€35,552 | +5.9% |
| Fixed assets | 21/28 | €320,334 | €276,589 | -€43,745 | -13.7% |
| Tangible fixed assets | 22/27 | €320,334 | €276,589 | -€43,745 | -13.7% |
| Land and buildings | 22 | €320,334 | €276,589 | -€43,745 | -13.7% |
| Current assets | 29/58 | €281,961 | €361,258 | +€79,297 | +28.1% |
| Amounts receivable within one year | 40/41 | €6,444 | €3,273 | -€3,172 | -49.2% |
| Trade receivables | 40 | - | €2,073 | +€2,073 | |
| Other amounts receivable | 41 | €6,444 | €1,199 | -€5,245 | -81.4% |
| Current investments | 50/53 | €260,603 | €343,785 | +€83,183 | +31.9% |
| Cash at bank and in hand | 54/58 | €14,914 | €14,200 | -€714 | -4.8% |
| Total equity and liabilities | 10/49 | €602,295 | €637,847 | +€35,552 | +5.9% |
| Equity | 10/15 | €292,178 | €321,240 | +€29,061 | +9.9% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €47,755 | €76,817 | +€29,061 | +60.9% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €40,318 | €69,380 | +€29,061 | +72.1% |
| Profit (loss) carried forward | 14 | €170,055 | €170,055 | = | 0.0% |
| Provisions and deferred taxes | 16 | €5,936 | €5,936 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,936 | €5,936 | = | 0.0% |
| Major repairs and maintenance | 162 | €5,936 | €5,936 | = | 0.0% |
| Amounts payable | 17/49 | €304,181 | €310,672 | +€6,491 | +2.1% |
| Amounts payable after more than one year | 17 | €201,950 | €201,950 | = | 0.0% |
| Financial debts | 170/4 | €200,000 | €200,000 | = | 0.0% |
| Other amounts payable | 178/9 | €1,950 | €1,950 | = | 0.0% |
| Amounts payable within one year | 42/48 | €100,000 | €104,348 | +€4,348 | +4.3% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | - | €402 | +€402 | |
| Suppliers | 440/4 | - | €402 | +€402 | |
| Taxes, remuneration and social security | 45 | - | €3,945 | +€3,945 | |
| Taxes | 450/3 | - | €3,945 | +€3,945 | |
| Accrued charges and deferred income | 492/3 | €2,231 | €4,374 | +€2,143 | +96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,668 | €43,745 | -€1,923 | -4.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€3,933 | - | +€3,933 | |
| Other operating charges | 640/8 | €8,095 | €8,348 | +€253 | +3.1% |
| Gross operating margin | 9900 | €62,792 | €72,721 | +€9,929 | +15.8% |
| Operating profit (loss) | 9901 | €12,962 | €20,628 | +€7,666 | +59.1% |
| Financial income | 75/76B | €39,375 | €31,946 | -€7,429 | -18.9% |
| Recurring financial income | 75 | €39,375 | €31,946 | -€7,429 | -18.9% |
| Non-recurring financial income | 76B | €39,375 | €31,946 | -€7,429 | -18.9% |
| Financial charges | 65/66B | €28,928 | €14,909 | -€14,019 | -48.5% |
| Recurring financial charges | 65 | €28,928 | €14,909 | -€14,019 | -48.5% |
| Non-recurring financial charges | 66B | €28,928 | €14,909 | -€14,019 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €23,409 | €37,665 | +€14,256 | +60.9% |
| Income taxes | 67/77 | €2,888 | €8,604 | +€5,716 | +197.9% |
| Profit (loss) for the period | 9904 | €20,521 | €29,061 | +€8,540 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,521 | €29,061 | +€8,540 | +41.6% |
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 10 October 2026 via checked.be.