LOODS 57: 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.
LOODS 57
Largest movements
- Tangible fixed assets -€111,193
down €111,193 (-3.1%), from €3.6m to €3.5m
of which Other tangible fixed assets: -€111,193
- Debts after one year -€200,000
down €200,000 (-7.1%), from €2.8m to €2.6m
- Accrued charges and deferred income +€61,034
up €61,034 (+103%), from €59,260 to €120,294
- Other operating income -€199,741
no longer reported in 2025 (was €199,741)
- Gross operating margin +€198,928
new in 2025: €198,928
- Services and other goods -€11,708
no longer reported in 2025 (was €11,708)
- Financial charges -€3,204
down €3,204 (-6.6%), from €48,584 to €45,380
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 | €3,689,141 | €3,569,282 | -€119,859 | -3.2% |
| Fixed assets | 21/28 | €3,614,460 | €3,503,266 | -€111,193 | -3.1% |
| Tangible fixed assets | 22/27 | €3,614,460 | €3,503,266 | -€111,193 | -3.1% |
| Land and buildings | 22 | €2,130,000 | €2,130,000 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,484,460 | €1,373,266 | -€111,193 | -7.5% |
| Current assets | 29/58 | €74,681 | €66,016 | -€8,665 | -11.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €62,567 | €53,482 | -€9,085 | -14.5% |
| Deferred charges and accrued income | 490/1 | €12,114 | €12,534 | +€420 | +3.5% |
| Total equity and liabilities | 10/49 | €3,689,141 | €3,569,282 | -€119,859 | -3.2% |
| Equity | 10/15 | €813,913 | €832,990 | +€19,077 | +2.3% |
| Contributions | 10/11 | €1,298,600 | €1,298,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€484,687 | -€465,610 | +€19,077 | +3.9% |
| Amounts payable | 17/49 | €2,875,228 | €2,736,292 | -€138,936 | -4.8% |
| Amounts payable after more than one year | 17 | €2,815,000 | €2,615,000 | -€200,000 | -7.1% |
| Financial debts | 170/4 | €2,815,000 | €2,615,000 | -€200,000 | -7.1% |
| Other loans | 174 | €2,815,000 | - | -€2.8m | |
| Amounts payable within one year | 42/48 | €968 | €998 | +€31 | +3.2% |
| Trade debts | 44 | €968 | €998 | +€31 | +3.2% |
| Suppliers | 440/4 | €968 | €998 | +€31 | +3.2% |
| Accrued charges and deferred income | 492/3 | €59,260 | €120,294 | +€61,034 | +103% |
| Operating income | 70/76A | €199,741 | - | -€199,741 | |
| Other operating income | 74 | €199,741 | - | -€199,741 | |
| Operating charges | 60/66A | €145,382 | - | -€145,382 | |
| Services and other goods | 61 | €11,708 | - | -€11,708 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,193 | €111,193 | = | 0.0% |
| Other operating charges | 640/8 | €22,480 | €23,278 | +€798 | +3.5% |
| Gross operating margin | 9900 | - | €198,928 | +€198,928 | |
| Operating profit (loss) | 9901 | €54,360 | €64,457 | +€10,097 | +18.6% |
| Financial charges | 65/66B | €48,584 | €45,380 | -€3,204 | -6.6% |
| Recurring financial charges | 65 | €48,584 | €45,380 | -€3,204 | -6.6% |
| Debt charges | 650 | €48,400 | - | -€48,400 | |
| Other financial charges | 652/9 | €184 | - | -€184 | |
| Profit (loss) for the period before taxes | 9903 | €5,776 | €19,077 | +€13,301 | +230% |
| Profit (loss) for the period | 9904 | €5,776 | €19,077 | +€13,301 | +230% |
| Profit (loss) for the period to be appropriated | 9905 | €5,776 | €19,077 | +€13,301 | +230% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.