LoSana: what changed
Two fiscal 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.
LoSana
Largest movements
- Cash +€133,310
up €133,310 (+757.4%), from €17,602 to €150,912
mainly Debts after one year (+€426,012) and Current portion of long-term debt (+€167,355)
- Tangible fixed assets -€39,465
down €39,465 (-2.7%), from €1.5m to €1.4m
- Other debts -€532,709
down €532,709 (-74.8%), from €712,241 to €179,532
- Debts after one year +€426,012
up €426,012 (+51.4%), from €829,202 to €1.3m
- Current portion of long-term debt +€167,355
up €167,355 (+329.4%), from €50,798 to €218,153
- Accrued charges and deferred income +€21,051
up €21,051 (+2567.2%), from €820 to €21,871
- Gross operating margin +€121,062
up €121,062, from -€444 to €120,618
- Depreciation +€8,372
up €8,372 (+23.3%), from €35,971 to €44,343
- Financial charges +€6,066
up €6,066 (+10.6%), from €57,238 to €63,304
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 | €1,472,099 | €1,566,580 | +€94,481 | +6.4% |
| Fixed assets | 21/28 | €1,453,562 | €1,414,096 | -€39,465 | -2.7% |
| Tangible fixed assets | 22/27 | €1,453,562 | €1,414,096 | -€39,465 | -2.7% |
| Land and buildings | 22 | €1,453,562 | €1,414,096 | -€39,465 | -2.7% |
| Current assets | 29/58 | €18,537 | €152,484 | +€133,947 | +722.6% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €17,602 | €150,912 | +€133,310 | +757.4% |
| Deferred charges and accrued income | 490/1 | €935 | €1,572 | +€637 | +68.1% |
| Total equity and liabilities | 10/49 | €1,472,099 | €1,566,580 | +€94,481 | +6.4% |
| Equity | 10/15 | -€124,637 | -€111,781 | +€12,856 | +10.3% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,637 | -€156,781 | +€12,856 | +7.6% |
| Amounts payable | 17/49 | €1,596,736 | €1,678,361 | +€81,626 | +5.1% |
| Amounts payable after more than one year | 17 | €829,202 | €1,255,213 | +€426,012 | +51.4% |
| Financial debts | 170/4 | €829,202 | €1,255,213 | +€426,012 | +51.4% |
| Amounts payable within one year | 42/48 | €766,714 | €401,277 | -€365,437 | -47.7% |
| Current portion of amounts payable after more than one year | 42 | €50,798 | €218,153 | +€167,355 | +329.4% |
| Trade debts | 44 | €3,675 | €3,593 | -€82 | -2.2% |
| Suppliers | 440/4 | €3,675 | €3,593 | -€82 | -2.2% |
| Other amounts payable | 47/48 | €712,241 | €179,532 | -€532,709 | -74.8% |
| Accrued charges and deferred income | 492/3 | €820 | €21,871 | +€21,051 | +2567.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,971 | €44,343 | +€8,372 | +23.3% |
| Other operating charges | 640/8 | €0 | €144 | +€144 | |
| Gross operating margin | 9900 | -€444 | €120,618 | +€121,062 | |
| Operating profit (loss) | 9901 | -€36,415 | €76,131 | +€112,546 | |
| Financial income | 75/76B | - | €41 | +€41 | |
| Recurring financial income | 75 | - | €41 | +€41 | |
| Financial charges | 65/66B | €57,238 | €63,304 | +€6,066 | +10.6% |
| Recurring financial charges | 65 | €57,238 | €63,304 | +€6,066 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | -€93,653 | €12,868 | +€106,521 | |
| Income taxes | 67/77 | - | €12 | +€12 | |
| Profit (loss) for the period | 9904 | -€93,653 | €12,856 | +€106,509 | |
| Profit (loss) for the period to be appropriated | 9905 | -€93,653 | €12,856 | +€106,509 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.