LOJO: 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.
LOJO
Largest movements
- Tangible fixed assets +€92,829
up €92,829 (+112%), from €82,582 to €175,411
of which Furniture and vehicles: +€83,242
- Cash -€13,376
down €13,376 (-53.6%), from €24,944 to €11,568
mainly Investment in fixed assets (net) (-€123,617) and Tax, wage and social debts (-€3,828)
- Receivables after one year -€6,000
no longer reported in 2025 (was €6,000)
- Debts after one year +€54,790
up €54,790 (+297%), from €18,456 to €73,246
- Current portion of long-term debt +€9,056
up €9,056 (+68.6%), from €13,196 to €22,252
- Other debts +€7,514
up €7,514 (+4,554%), from €165 to €7,679
- Trade debts +€7,174
up €7,174 (+56.9%), from €12,619 to €19,793
- Tax, wage and social debts -€3,828
down €3,828 (-39.4%), from €9,726 to €5,898
of which Taxes: -€2,277
- Depreciation +€7,961
up €7,961 (+34.9%), from €22,827 to €30,788
- Staff costs +€7,905
up €7,905 (+9.3%), from €85,090 to €92,995
- Taxes -€3,468
no longer reported in 2025 (was €3,468)
- Gross operating margin +€3,194
up €3,194 (+2.5%), from €127,417 to €130,611
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 | €124,885 | €199,632 | +€74,747 | +59.9% |
| Fixed assets | 21/28 | €85,012 | €177,841 | +€92,829 | +109% |
| Tangible fixed assets | 22/27 | €82,582 | €175,411 | +€92,829 | +112% |
| Land and buildings | 22 | €33,525 | €34,825 | +€1,300 | +3.9% |
| Plant, machinery and equipment | 23 | €33,909 | €42,196 | +€8,287 | +24.4% |
| Furniture and vehicles | 24 | €15,148 | €98,390 | +€83,242 | +550% |
| Financial fixed assets | 28 | €2,430 | €2,430 | = | 0.0% |
| Current assets | 29/58 | €39,873 | €21,791 | -€18,082 | -45.3% |
| Amounts receivable after more than one year | 29 | €6,000 | - | -€6,000 | |
| Other amounts receivable | 291 | €6,000 | - | -€6,000 | |
| Stocks and contracts in progress | 3 | €8,831 | €8,831 | = | 0.0% |
| Stocks | 30/36 | €8,831 | €8,831 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €98 | €1,392 | +€1,294 | +1,320% |
| Trade receivables | 40 | €98 | €1,374 | +€1,276 | +1,302% |
| Other amounts receivable | 41 | - | €18 | +€18 | |
| Cash at bank and in hand | 54/58 | €24,944 | €11,568 | -€13,376 | -53.6% |
| Total equity and liabilities | 10/49 | €124,885 | €199,632 | +€74,747 | +59.9% |
| Equity | 10/15 | €69,628 | €68,035 | -€1,593 | -2.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €68,128 | €68,128 | = | 0.0% |
| Distributable reserves | 133 | €68,128 | €68,128 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,593 | -€1,593 | |
| Amounts payable | 17/49 | €55,257 | €131,597 | +€76,340 | +138% |
| Amounts payable after more than one year | 17 | €18,456 | €73,246 | +€54,790 | +297% |
| Financial debts | 170/4 | €18,456 | €73,246 | +€54,790 | +297% |
| Amounts payable within one year | 42/48 | €35,706 | €55,622 | +€19,916 | +55.8% |
| Current portion of amounts payable after more than one year | 42 | €13,196 | €22,252 | +€9,056 | +68.6% |
| Trade debts | 44 | €12,619 | €19,793 | +€7,174 | +56.9% |
| Suppliers | 440/4 | €12,619 | €19,793 | +€7,174 | +56.9% |
| Taxes, remuneration and social security | 45 | €9,726 | €5,898 | -€3,828 | -39.4% |
| Taxes | 450/3 | €4,404 | €2,127 | -€2,277 | -51.7% |
| Remuneration and social security | 454/9 | €5,322 | €3,771 | -€1,551 | -29.1% |
| Other amounts payable | 47/48 | €165 | €7,679 | +€7,514 | +4,554% |
| Accrued charges and deferred income | 492/3 | €1,095 | €2,729 | +€1,634 | +149% |
| Remuneration, social security and pensions | 62 | €85,090 | €92,995 | +€7,905 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,827 | €30,788 | +€7,961 | +34.9% |
| Other operating charges | 640/8 | €3,974 | €5,212 | +€1,238 | +31.2% |
| Gross operating margin | 9900 | €127,417 | €130,611 | +€3,194 | +2.5% |
| Operating profit (loss) | 9901 | €15,526 | €1,616 | -€13,910 | -89.6% |
| Financial income | 75/76B | €720 | €260 | -€460 | -63.9% |
| Recurring financial income | 75 | €720 | €260 | -€460 | -63.9% |
| Financial charges | 65/66B | €2,959 | €3,469 | +€510 | +17.2% |
| Recurring financial charges | 65 | €2,959 | €3,469 | +€510 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €13,287 | -€1,593 | -€14,880 | |
| Income taxes | 67/77 | €3,468 | - | -€3,468 | |
| Profit (loss) for the period | 9904 | €9,819 | -€1,593 | -€11,412 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,819 | -€1,593 | -€11,412 |
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 26 October 2026 via checked.be.