LOQOS: 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.
LOQOS
Largest movements
- Cash -€3,710
down €3,710 (-68.7%), from €5,403 to €1,693
mainly Net result for the year (-€8,540) and Tax, wage and social debts (-€1,474)
- Tangible fixed assets -€525
down €525 (-61.3%), from €856 to €331
- Profit (loss) carried forward -€8,540
down €8,540 (-102.6%), from -€8,321 to -€16,861
- Other debts +€5,916
up €5,916 (+1050.5%), from €563 to €6,480
- Tax, wage and social debts -€1,474
down €1,474 (-88.3%), from €1,670 to €196
of which Remuneration and social security: -€820
- Trade debts -€181
down €181 (-31.0%), from €585 to €404
- Gross operating margin -€2,433
down €2,433 (-67.4%), from -€3,609 to -€6,042
- Financial charges -€881
down €881 (-50.5%), from €1,745 to €864
- Other operating charges +€467
up €467 (+104.8%), from €446 to €914
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,898 | €2,619 | -€4,279 | -62.0% |
| Fixed assets | 21/28 | €857 | €332 | -€525 | -61.2% |
| Tangible fixed assets | 22/27 | €856 | €331 | -€525 | -61.3% |
| Plant, machinery and equipment | 23 | €856 | €331 | -€525 | -61.3% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €6,041 | €2,286 | -€3,754 | -62.2% |
| Amounts receivable within one year | 40/41 | €638 | €593 | -€44 | -6.9% |
| Trade receivables | 40 | - | €65 | +€65 | |
| Other amounts receivable | 41 | €638 | €529 | -€109 | -17.1% |
| Cash at bank and in hand | 54/58 | €5,403 | €1,693 | -€3,710 | -68.7% |
| Total equity and liabilities | 10/49 | €6,898 | €2,619 | -€4,279 | -62.0% |
| Equity | 10/15 | €4,079 | -€4,461 | -€8,540 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,321 | -€16,861 | -€8,540 | -102.6% |
| Amounts payable | 17/49 | €2,818 | €7,080 | +€4,261 | +151.2% |
| Amounts payable within one year | 42/48 | €2,818 | €7,080 | +€4,261 | +151.2% |
| Trade debts | 44 | €585 | €404 | -€181 | -31.0% |
| Suppliers | 440/4 | €585 | €404 | -€181 | -31.0% |
| Taxes, remuneration and social security | 45 | €1,670 | €196 | -€1,474 | -88.3% |
| Taxes | 450/3 | €850 | €196 | -€654 | -76.9% |
| Remuneration and social security | 454/9 | €820 | - | -€820 | |
| Other amounts payable | 47/48 | €563 | €6,480 | +€5,916 | +1050.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €525 | €525 | = | 0.0% |
| Other operating charges | 640/8 | €446 | €914 | +€467 | +104.8% |
| Gross operating margin | 9900 | -€3,609 | -€6,042 | -€2,433 | -67.4% |
| Operating profit (loss) | 9901 | -€4,580 | -€7,480 | -€2,900 | -63.3% |
| Financial charges | 65/66B | €1,745 | €864 | -€881 | -50.5% |
| Recurring financial charges | 65 | €1,745 | €864 | -€881 | -50.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,325 | -€8,344 | -€2,019 | -31.9% |
| Income taxes | 67/77 | €189 | €196 | +€7 | +3.9% |
| Profit (loss) for the period | 9904 | -€6,513 | -€8,540 | -€2,027 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,513 | -€8,540 | -€2,027 | -31.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.