LOIX J.M.: what changed
LOIX J.M.
Largest movements
- Tangible fixed assets -€37,623
down €37,623 (-49.2%), from €76,498 to €38,875
of which Plant, machinery and equipment: -€26,360
- Receivables within one year -€12,984
down €12,984 (-22.5%), from €57,608 to €44,624
of which Other amounts receivable: -€9,916
- Cash +€9,576
up €9,576 (+11.6%), from €82,585 to €92,161
mainly Depreciation (+€41,294) and Receivables within one year (+€12,984)
- Profit (loss) carried forward -€33,937
down €33,937 (-54.9%), from €61,867 to €27,930
- Current portion of long-term debt -€22,395
down €22,395 (-80.8%), from €27,720 to €5,325
- Tax, wage and social debts +€11,396
up €11,396 (+407%), from €2,800 to €14,196
of which Remuneration and social security: +€9,263
- Gross operating margin +€9,808
up €9,808 (+18.5%), from €52,989 to €62,797
- Staff costs +€8,049
up €8,049 (+17.8%), from €45,130 to €53,179
- Financial income -€5,952
down €5,952 (-95.5%), from €6,233 to €281
- Depreciation -€1,166
down €1,166 (-2.7%), from €42,460 to €41,294
- Financial charges -€816
down €816 (-43.9%), from €1,860 to €1,044
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €672,747 | €627,583 | -€45,164 | -6.7% |
| Fixed assets | 21/28 | €508,606 | €468,226 | -€40,380 | -7.9% |
| Intangible fixed assets | 21 | €6,960 | €4,203 | -€2,757 | -39.6% |
| Tangible fixed assets | 22/27 | €76,498 | €38,875 | -€37,623 | -49.2% |
| Plant, machinery and equipment | 23 | €45,233 | €18,873 | -€26,360 | -58.3% |
| Furniture and vehicles | 24 | €31,265 | €20,002 | -€11,263 | -36.0% |
| Financial fixed assets | 28 | €425,148 | €425,148 | = | 0.0% |
| Current assets | 29/58 | €164,141 | €159,357 | -€4,784 | -2.9% |
| Stocks and contracts in progress | 3 | €19,917 | €18,968 | -€949 | -4.8% |
| Stocks | 30/36 | €19,917 | €18,968 | -€949 | -4.8% |
| Amounts receivable within one year | 40/41 | €57,608 | €44,624 | -€12,984 | -22.5% |
| Trade receivables | 40 | €37,775 | €34,707 | -€3,068 | -8.1% |
| Other amounts receivable | 41 | €19,833 | €9,917 | -€9,916 | -50.0% |
| Cash at bank and in hand | 54/58 | €82,585 | €92,161 | +€9,576 | +11.6% |
| Deferred charges and accrued income | 490/1 | €4,031 | €3,604 | -€427 | -10.6% |
| Total equity and liabilities | 10/49 | €672,747 | €627,583 | -€45,164 | -6.7% |
| Equity | 10/15 | €625,616 | €591,679 | -€33,937 | -5.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €501,749 | €501,749 | = | 0.0% |
| Distributable reserves | 133 | €501,749 | €501,749 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,867 | €27,930 | -€33,937 | -54.9% |
| Amounts payable | 17/49 | €47,131 | €35,904 | -€11,227 | -23.8% |
| Amounts payable after more than one year | 17 | €5,325 | - | -€5,325 | |
| Financial debts | 170/4 | €5,325 | - | -€5,325 | |
| Amounts payable within one year | 42/48 | €41,806 | €35,904 | -€5,902 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €27,720 | €5,325 | -€22,395 | -80.8% |
| Trade debts | 44 | €5,297 | €4,554 | -€743 | -14.0% |
| Suppliers | 440/4 | €5,297 | €4,554 | -€743 | -14.0% |
| Taxes, remuneration and social security | 45 | €2,800 | €14,196 | +€11,396 | +407% |
| Taxes | 450/3 | €2,800 | €4,933 | +€2,133 | +76.2% |
| Remuneration and social security | 454/9 | - | €9,263 | +€9,263 | |
| Other amounts payable | 47/48 | €5,989 | €11,829 | +€5,840 | +97.5% |
| Non-recurring operating income | 76A | €143 | €32 | -€111 | -77.6% |
| Remuneration, social security and pensions | 62 | €45,130 | €53,179 | +€8,049 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,460 | €41,294 | -€1,166 | -2.7% |
| Other operating charges | 640/8 | €1,301 | €1,004 | -€297 | -22.8% |
| Non-recurring operating charges | 66A | €36 | €329 | +€293 | +814% |
| Gross operating margin | 9900 | €52,989 | €62,797 | +€9,808 | +18.5% |
| Operating profit (loss) | 9901 | -€35,938 | -€33,009 | +€2,929 | +8.2% |
| Financial income | 75/76B | €6,233 | €281 | -€5,952 | -95.5% |
| Recurring financial income | 75 | €6,233 | €281 | -€5,952 | -95.5% |
| Financial charges | 65/66B | €1,860 | €1,044 | -€816 | -43.9% |
| Recurring financial charges | 65 | €1,860 | €1,044 | -€816 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | -€31,565 | -€33,772 | -€2,207 | -7.0% |
| Income taxes | 67/77 | €160 | €165 | +€5 | +3.1% |
| Profit (loss) for the period | 9904 | -€31,725 | -€33,937 | -€2,212 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,725 | -€33,937 | -€2,212 | -7.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.