LOPRO: what changed
LOPRO
Largest movements
- Tangible fixed assets -€7,000
down €7,000 (-24.0%), from €29,118 to €22,118
- Receivables within one year +€4,009
up €4,009 (+664%), from €604 to €4,612
of which Other amounts receivable: +€2,886
- Stocks and contracts +€935
up €935 (+107%), from €875 to €1,810
- Other debts -€4,166
down €4,166 (-14.2%), from €29,438 to €25,272
- Profit (loss) carried forward +€1,522
up €1,522 (+4.7%), from -€32,614 to -€31,092
- Tax, wage and social debts +€513
up €513 (+13.2%), from €3,882 to €4,395
of which Remuneration and social security: +€486
- Gross operating margin -€2,176
down €2,176 (-15.6%), from €13,986 to €11,810
- Other operating charges +€1,420
up €1,420 (+1,203%), from €118 to €1,538
- Staff costs -€1,185
down €1,185 (-50.9%), from €2,327 to €1,142
- Depreciation +€1,118
up €1,118 (+19.0%), from €5,882 to €7,000
- Financial charges +€521
up €521 (+429%), from €122 to €643
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 | €33,065 | €30,859 | -€2,206 | -6.7% |
| Fixed assets | 21/28 | €29,118 | €22,118 | -€7,000 | -24.0% |
| Tangible fixed assets | 22/27 | €29,118 | €22,118 | -€7,000 | -24.0% |
| Plant, machinery and equipment | 23 | €29,118 | €22,118 | -€7,000 | -24.0% |
| Current assets | 29/58 | €3,947 | €8,741 | +€4,794 | +121% |
| Stocks and contracts in progress | 3 | €875 | €1,810 | +€935 | +107% |
| Stocks | 30/36 | €875 | €1,810 | +€935 | +107% |
| Amounts receivable within one year | 40/41 | €604 | €4,612 | +€4,009 | +664% |
| Trade receivables | 40 | - | €1,123 | +€1,123 | |
| Other amounts receivable | 41 | €604 | €3,489 | +€2,886 | +478% |
| Cash at bank and in hand | 54/58 | €2,468 | €2,318 | -€150 | -6.1% |
| Total equity and liabilities | 10/49 | €33,065 | €30,859 | -€2,206 | -6.7% |
| Equity | 10/15 | -€330 | €1,192 | +€1,522 | |
| Reserves | 13 | €32,284 | €32,284 | = | 0.0% |
| Distributable reserves | 133 | €32,284 | €32,284 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,614 | -€31,092 | +€1,522 | +4.7% |
| Amounts payable | 17/49 | €33,395 | €29,667 | -€3,728 | -11.2% |
| Amounts payable within one year | 42/48 | €33,395 | €29,667 | -€3,728 | -11.2% |
| Trade debts | 44 | €75 | - | -€75 | |
| Suppliers | 440/4 | €75 | - | -€75 | |
| Taxes, remuneration and social security | 45 | €3,882 | €4,395 | +€513 | +13.2% |
| Taxes | 450/3 | - | €27 | +€27 | |
| Remuneration and social security | 454/9 | €3,882 | €4,368 | +€486 | +12.5% |
| Other amounts payable | 47/48 | €29,438 | €25,272 | -€4,166 | -14.2% |
| Remuneration, social security and pensions | 62 | €2,327 | €1,142 | -€1,185 | -50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,882 | €7,000 | +€1,118 | +19.0% |
| Other operating charges | 640/8 | €118 | €1,538 | +€1,420 | +1,203% |
| Gross operating margin | 9900 | €13,986 | €11,810 | -€2,176 | -15.6% |
| Operating profit (loss) | 9901 | €5,660 | €2,131 | -€3,529 | -62.4% |
| Financial income | 75/76B | - | €34 | +€34 | |
| Recurring financial income | 75 | - | €34 | +€34 | |
| Financial charges | 65/66B | €122 | €643 | +€521 | +429% |
| Recurring financial charges | 65 | €122 | €643 | +€521 | +429% |
| Profit (loss) for the period before taxes | 9903 | €5,538 | €1,522 | -€4,016 | -72.5% |
| Profit (loss) for the period | 9904 | €5,538 | €1,522 | -€4,016 | -72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,538 | €1,522 | -€4,016 | -72.5% |
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 5 November 2026 via checked.be.