LOLA D: 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.
LOLA D
Largest movements
- Tangible fixed assets -€7,655
down €7,655 (-5.5%), from €140,273 to €132,618
of which Plant, machinery and equipment: -€6,707
- Deferred charges and accrued income +€5,509
up €5,509 (+527%), from €1,045 to €6,555
- Profit (loss) carried forward +€14,824
up €14,824 (+17.1%), from €86,935 to €101,760
- Other debts -€12,000
down €12,000 (-44.4%), from €27,000 to €15,000
- Short-term financial debts -€4,603
no longer reported in 2025 (was €4,603)
- Gross operating margin -€837
down €837 (-3.3%), from €25,103 to €24,266
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 | €146,109 | €144,028 | -€2,081 | -1.4% |
| Fixed assets | 21/28 | €140,273 | €132,618 | -€7,655 | -5.5% |
| Tangible fixed assets | 22/27 | €140,273 | €132,618 | -€7,655 | -5.5% |
| Land and buildings | 22 | €24,332 | €23,384 | -€948 | -3.9% |
| Plant, machinery and equipment | 23 | €115,941 | €109,234 | -€6,707 | -5.8% |
| Current assets | 29/58 | €5,837 | €11,410 | +€5,574 | +95.5% |
| Amounts receivable within one year | 40/41 | €4,791 | €4,782 | -€9 | -0.2% |
| Trade receivables | 40 | €4,791 | €4,782 | -€9 | -0.2% |
| Cash at bank and in hand | 54/58 | - | €74 | +€74 | |
| Deferred charges and accrued income | 490/1 | €1,045 | €6,555 | +€5,509 | +527% |
| Total equity and liabilities | 10/49 | €146,109 | €144,028 | -€2,081 | -1.4% |
| Equity | 10/15 | €114,204 | €129,028 | +€14,824 | +13.0% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,935 | €101,760 | +€14,824 | +17.1% |
| Amounts payable | 17/49 | €31,905 | €15,000 | -€16,905 | -53.0% |
| Amounts payable within one year | 42/48 | €31,905 | €15,000 | -€16,905 | -53.0% |
| Financial debts | 43 | €4,603 | - | -€4,603 | |
| Credit institutions | 430/8 | €4,603 | - | -€4,603 | |
| Trade debts | 44 | €303 | - | -€303 | |
| Suppliers | 440/4 | €303 | - | -€303 | |
| Other amounts payable | 47/48 | €27,000 | €15,000 | -€12,000 | -44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,655 | €7,655 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,501 | €1,548 | +€48 | +3.2% |
| Gross operating margin | 9900 | €25,103 | €24,266 | -€837 | -3.3% |
| Operating profit (loss) | 9901 | €15,948 | €15,063 | -€885 | -5.5% |
| Financial charges | 65/66B | €278 | €239 | -€39 | -14.2% |
| Recurring financial charges | 65 | €278 | €239 | -€39 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €15,670 | €14,824 | -€846 | -5.4% |
| Profit (loss) for the period | 9904 | €15,670 | €14,824 | -€846 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,670 | €14,824 | -€846 | -5.4% |
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 17 October 2026 via checked.be.