LOJUCO: 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.
LOJUCO
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€42,121
down €42,121 (-73.9%), from €56,963 to €14,842
mainly Current investments (-€50,000) and Receivables within one year (-€3,486)
- Receivables within one year +€3,486
up €3,486 (+34.1%), from €10,221 to €13,707
- Other debts +€4,906
up €4,906 (+4.8%), from €102,417 to €107,323
- Reserves +€4,100
up €4,100 (+6.7%), from €61,200 to €65,300
- Gross operating margin +€2,674
up €2,674 (+18.4%), from €14,560 to €17,234
- Taxes +€1,024
up €1,024 (+111.7%), from €917 to €1,941
- Financial income -€352
down €352 (-53.8%), from €655 to €302
- Financial charges -€270
down €270 (-3.7%), from €7,366 to €7,096
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 | €327,261 | €338,626 | +€11,365 | +3.5% |
| Fixed assets | 21/28 | €260,077 | €260,077 | = | 0.0% |
| Tangible fixed assets | 22/27 | €136,341 | €136,341 | = | 0.0% |
| Land and buildings | 22 | €136,341 | €136,341 | = | 0.0% |
| Financial fixed assets | 28 | €123,736 | €123,736 | = | 0.0% |
| Current assets | 29/58 | €67,184 | €78,549 | +€11,365 | +16.9% |
| Amounts receivable within one year | 40/41 | €10,221 | €13,707 | +€3,486 | +34.1% |
| Other amounts receivable | 41 | €10,221 | €13,707 | +€3,486 | +34.1% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €56,963 | €14,842 | -€42,121 | -73.9% |
| Total equity and liabilities | 10/49 | €327,261 | €338,626 | +€11,365 | +3.5% |
| Equity | 10/15 | €222,432 | €226,616 | +€4,184 | +1.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €61,200 | €65,300 | +€4,100 | +6.7% |
| Distributable reserves | 133 | €61,200 | €65,300 | +€4,100 | +6.7% |
| Profit (loss) carried forward | 14 | €11,232 | €11,316 | +€84 | +0.7% |
| Amounts payable | 17/49 | €104,829 | €112,010 | +€7,181 | +6.8% |
| Amounts payable within one year | 42/48 | €104,829 | €112,010 | +€7,181 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | - | €1,010 | +€1,010 | |
| Trade debts | 44 | €229 | €1,574 | +€1,345 | +587.8% |
| Suppliers | 440/4 | €229 | €1,574 | +€1,345 | +587.8% |
| Taxes, remuneration and social security | 45 | €2,183 | €2,103 | -€81 | -3.7% |
| Taxes | 450/3 | €2,183 | €2,103 | -€81 | -3.7% |
| Other amounts payable | 47/48 | €102,417 | €107,323 | +€4,906 | +4.8% |
| Other operating charges | 640/8 | €4,181 | €4,315 | +€134 | +3.2% |
| Gross operating margin | 9900 | €14,560 | €17,234 | +€2,674 | +18.4% |
| Operating profit (loss) | 9901 | €10,380 | €12,919 | +€2,540 | +24.5% |
| Financial income | 75/76B | €655 | €302 | -€352 | -53.8% |
| Recurring financial income | 75 | €655 | €302 | -€352 | -53.8% |
| Financial charges | 65/66B | €7,366 | €7,096 | -€270 | -3.7% |
| Recurring financial charges | 65 | €7,366 | €7,096 | -€270 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €3,668 | €6,125 | +€2,457 | +67.0% |
| Income taxes | 67/77 | €917 | €1,941 | +€1,024 | +111.7% |
| Profit (loss) for the period | 9904 | €2,751 | €4,184 | +€1,433 | +52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,751 | €4,184 | +€1,433 | +52.1% |
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 8 October 2026 via checked.be.