LOPSKY: 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.
LOPSKY
Largest movements
- Cash +€41,262
up €41,262 (+745%), from €5,538 to €46,800
mainly Net result for the year (+€56,144) and Tax, wage and social debts (+€11,914)
- Receivables within one year +€4,439
up €4,439 (+123%), from €3,611 to €8,050
- Reserves +€57,000
up €57,000 (+713%), from €8,000 to €65,000
- Debts after one year -€24,000
down €24,000 (-11.1%), from €216,000 to €192,000
- Tax, wage and social debts +€11,914
up €11,914 (+108%), from €11,000 to €22,914
of which Taxes: +€11,914
- Gross operating margin +€44,239
up €44,239 (+344%), from €12,861 to €57,100
- Financial income +€16,984
up €16,984 (+28,392%), from €60 to €17,044
- Taxes +€12,990
up €12,990 (+375%), from €3,468 to €16,457
- Financial charges +€1,103
up €1,103 (+457%), from €241 to €1,345
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 | €261,557 | €307,311 | +€45,755 | +17.5% |
| Fixed assets | 21/28 | €250,000 | €250,000 | = | 0.0% |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €11,557 | €57,311 | +€45,755 | +396% |
| Amounts receivable within one year | 40/41 | €3,611 | €8,050 | +€4,439 | +123% |
| Other amounts receivable | 41 | €3,611 | €8,050 | +€4,439 | +123% |
| Cash at bank and in hand | 54/58 | €5,538 | €46,800 | +€41,262 | +745% |
| Deferred charges and accrued income | 490/1 | €2,407 | €2,461 | +€54 | +2.2% |
| Total equity and liabilities | 10/49 | €261,557 | €307,311 | +€45,755 | +17.5% |
| Equity | 10/15 | €9,904 | €66,048 | +€56,144 | +567% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €65,000 | +€57,000 | +713% |
| Distributable reserves | 133 | €8,000 | €65,000 | +€57,000 | +713% |
| Profit (loss) carried forward | 14 | €904 | €48 | -€856 | -94.7% |
| Amounts payable | 17/49 | €251,652 | €241,263 | -€10,389 | -4.1% |
| Amounts payable after more than one year | 17 | €216,000 | €192,000 | -€24,000 | -11.1% |
| Financial debts | 170/4 | €216,000 | €192,000 | -€24,000 | -11.1% |
| Amounts payable within one year | 42/48 | €35,652 | €49,263 | +€13,611 | +38.2% |
| Current portion of amounts payable after more than one year | 42 | €24,000 | €24,000 | = | 0.0% |
| Trade debts | 44 | €652 | €2,349 | +€1,697 | +260% |
| Suppliers | 440/4 | €652 | €2,349 | +€1,697 | +260% |
| Taxes, remuneration and social security | 45 | €11,000 | €22,914 | +€11,914 | +108% |
| Taxes | 450/3 | €9,000 | €20,914 | +€11,914 | +132% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other operating charges | 640/8 | €308 | €34 | -€273 | -88.8% |
| Non-recurring operating charges | 66A | - | €163 | +€163 | |
| Gross operating margin | 9900 | €12,861 | €57,100 | +€44,239 | +344% |
| Operating profit (loss) | 9901 | €12,554 | €56,902 | +€44,348 | +353% |
| Financial income | 75/76B | €60 | €17,044 | +€16,984 | +28,392% |
| Recurring financial income | 75 | €60 | €17,044 | +€16,984 | +28,392% |
| Financial charges | 65/66B | €241 | €1,345 | +€1,103 | +457% |
| Recurring financial charges | 65 | €241 | €1,345 | +€1,103 | +457% |
| Profit (loss) for the period before taxes | 9903 | €12,372 | €72,601 | +€60,229 | +487% |
| Income taxes | 67/77 | €3,468 | €16,457 | +€12,990 | +375% |
| Profit (loss) for the period | 9904 | €8,904 | €56,144 | +€47,239 | +531% |
| Profit (loss) for the period to be appropriated | 9905 | €8,904 | €56,144 | +€47,239 | +531% |
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 31 October 2026 via checked.be.