Loïsette: what changed
Two fiscal 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.
Loïsette
Largest movements
- Tangible fixed assets +€15,978
up €15,978 (+523.2%), from €3,054 to €19,032
of which Plant, machinery and equipment: +€12,262
- Cash +€15,142
up €15,142 (+95.2%), from €15,902 to €31,044
mainly Net result for the year (+€21,143) and Tax, wage and social debts (+€8,410)
- Receivables within one year +€10,832
up €10,832 (+47.2%), from €22,926 to €33,758
of which Trade receivables: +€11,165
- Reserves +€20,310
up €20,310 (+85.9%), from €23,651 to €43,961
- Tax, wage and social debts +€8,410
up €8,410 (+137.3%), from €6,126 to €14,536
- Trade debts +€7,061
up €7,061 (+125.1%), from €5,645 to €12,707
- Other debts +€5,452
up €5,452 (+81.6%), from €6,679 to €12,131
- Gross operating margin -€2,225
down €2,225 (-6.0%), from €37,111 to €34,886
- Taxes +€670
up €670 (+8.8%), from €7,618 to €8,288
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 | €42,601 | €83,834 | +€41,233 | +96.8% |
| Fixed assets | 21/28 | €3,054 | €19,032 | +€15,978 | +523.2% |
| Tangible fixed assets | 22/27 | €3,054 | €19,032 | +€15,978 | +523.2% |
| Plant, machinery and equipment | 23 | - | €12,262 | +€12,262 | |
| Furniture and vehicles | 24 | €3,054 | €6,770 | +€3,716 | +121.7% |
| Current assets | 29/58 | €39,547 | €64,802 | +€25,255 | +63.9% |
| Amounts receivable within one year | 40/41 | €22,926 | €33,758 | +€10,832 | +47.2% |
| Trade receivables | 40 | €21,310 | €32,476 | +€11,165 | +52.4% |
| Other amounts receivable | 41 | €1,616 | €1,282 | -€334 | -20.7% |
| Cash at bank and in hand | 54/58 | €15,902 | €31,044 | +€15,142 | +95.2% |
| Deferred charges and accrued income | 490/1 | €718 | €0 | -€718 | -100.0% |
| Total equity and liabilities | 10/49 | €42,601 | €83,834 | +€41,233 | +96.8% |
| Equity | 10/15 | €24,151 | €44,461 | +€20,310 | +84.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €23,651 | €43,961 | +€20,310 | +85.9% |
| Distributable reserves | 133 | €23,651 | €43,961 | +€20,310 | +85.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,450 | €39,373 | +€20,923 | +113.4% |
| Amounts payable within one year | 42/48 | €18,450 | €39,373 | +€20,923 | +113.4% |
| Trade debts | 44 | €5,645 | €12,707 | +€7,061 | +125.1% |
| Suppliers | 440/4 | €5,645 | €12,707 | +€7,061 | +125.1% |
| Taxes, remuneration and social security | 45 | €6,126 | €14,536 | +€8,410 | +137.3% |
| Taxes | 450/3 | €6,126 | €14,536 | +€8,410 | +137.3% |
| Other amounts payable | 47/48 | €6,679 | €12,131 | +€5,452 | +81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,015 | €3,304 | +€289 | +9.6% |
| Other operating charges | 640/8 | €1,821 | €1,876 | +€54 | +3.0% |
| Gross operating margin | 9900 | €37,111 | €34,886 | -€2,225 | -6.0% |
| Operating profit (loss) | 9901 | €32,274 | €29,706 | -€2,568 | -8.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €172 | €275 | +€103 | +59.5% |
| Recurring financial charges | 65 | €172 | €275 | +€103 | +59.5% |
| Profit (loss) for the period before taxes | 9903 | €32,102 | €29,432 | -€2,670 | -8.3% |
| Income taxes | 67/77 | €7,618 | €8,288 | +€670 | +8.8% |
| Profit (loss) for the period | 9904 | €24,484 | €21,143 | -€3,340 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,484 | €21,143 | -€3,340 | -13.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.