losaka: 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.
losaka
Largest movements
- Receivables within one year -€8,212
down €8,212 (-20.4%), from €40,254 to €32,042
of which Trade receivables: -€7,557
- Tangible fixed assets -€5,583
down €5,583 (-33.3%), from €16,749 to €11,166
- Cash +€736
up €736 (+225.7%), from €326 to €1,063
mainly Receivables within one year (+€8,212) and Depreciation (+€5,583)
- Debts after one year -€5,242
down €5,242 (-79.7%), from €6,577 to €1,335
- Tax, wage and social debts -€4,002
down €4,002 (-47.8%), from €8,372 to €4,370
of which Remuneration and social security: -€2,500
- Trade debts -€2,840
down €2,840 (-82.4%), from €3,445 to €605
- Other debts -€945
no longer reported in 2025 (was €945)
- Gross operating margin +€3,188
up €3,188 (+30.2%), from €10,571 to €13,759
- Taxes +€2,672
up €2,672 (+88.5%), from €3,018 to €5,690
- Financial income -€511
down €511 (-99.3%), from €514 to €3
- Other operating charges +€319
up €319 (+44.7%), from €714 to €1,033
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.
Cash bridge derived
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 | €59,683 | €46,664 | -€13,018 | -21.8% |
| Fixed assets | 21/28 | €16,749 | €11,166 | -€5,583 | -33.3% |
| Tangible fixed assets | 22/27 | €16,749 | €11,166 | -€5,583 | -33.3% |
| Furniture and vehicles | 24 | €16,749 | €11,166 | -€5,583 | -33.3% |
| Current assets | 29/58 | €42,934 | €35,499 | -€7,435 | -17.3% |
| Amounts receivable within one year | 40/41 | €40,254 | €32,042 | -€8,212 | -20.4% |
| Trade receivables | 40 | €7,557 | - | -€7,557 | |
| Other amounts receivable | 41 | €32,697 | €32,042 | -€655 | -2.0% |
| Cash at bank and in hand | 54/58 | €326 | €1,063 | +€736 | +225.7% |
| Deferred charges and accrued income | 490/1 | €2,353 | €2,394 | +€40 | +1.7% |
| Total equity and liabilities | 10/49 | €59,683 | €46,664 | -€13,018 | -21.8% |
| Equity | 10/15 | €34,837 | €35,112 | +€276 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,017 | €28,292 | +€276 | +1.0% |
| Amounts payable | 17/49 | €24,846 | €11,552 | -€13,294 | -53.5% |
| Amounts payable after more than one year | 17 | €6,577 | €1,335 | -€5,242 | -79.7% |
| Financial debts | 170/4 | €6,577 | €1,335 | -€5,242 | -79.7% |
| Amounts payable within one year | 42/48 | €18,269 | €10,217 | -€8,052 | -44.1% |
| Current portion of amounts payable after more than one year | 42 | €5,507 | €5,242 | -€265 | -4.8% |
| Trade debts | 44 | €3,445 | €605 | -€2,840 | -82.4% |
| Suppliers | 440/4 | €3,445 | €605 | -€2,840 | -82.4% |
| Taxes, remuneration and social security | 45 | €8,372 | €4,370 | -€4,002 | -47.8% |
| Taxes | 450/3 | €5,872 | €4,370 | -€1,502 | -25.6% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €945 | - | -€945 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,583 | €5,583 | = | 0.0% |
| Other operating charges | 640/8 | €714 | €1,033 | +€319 | +44.7% |
| Gross operating margin | 9900 | €10,571 | €13,759 | +€3,188 | +30.2% |
| Operating profit (loss) | 9901 | €4,274 | €7,143 | +€2,869 | +67.1% |
| Financial income | 75/76B | €514 | €3 | -€511 | -99.3% |
| Recurring financial income | 75 | €514 | €3 | -€511 | -99.3% |
| Financial charges | 65/66B | €1,264 | €1,181 | -€83 | -6.6% |
| Recurring financial charges | 65 | €1,264 | €1,181 | -€83 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €3,524 | €5,966 | +€2,442 | +69.3% |
| Income taxes | 67/77 | €3,018 | €5,690 | +€2,672 | +88.5% |
| Profit (loss) for the period | 9904 | €506 | €276 | -€231 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €506 | €276 | -€231 | -45.6% |
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 9 October 2026 via checked.be.