LOSANE: 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.
LOSANE
Largest movements
- Cash -€50,260
down €50,260 (-100.0%), from €50,260 to €0
mainly Debts after one year (-€28,082) and Other debts (-€23,775)
- Tangible fixed assets -€38,387
down €38,387 (-19.4%), from €197,580 to €159,193
of which Furniture and vehicles: -€25,423
- Receivables within one year +€18,044
up €18,044 (+9.9%), from €182,441 to €200,484
of which Other amounts receivable: +€31,229
- Financial fixed assets +€15,424
up €15,424 (+4.9%), from €315,045 to €330,468
- Receivables after one year -€10,773
down €10,773 (-89.0%), from €12,098 to €1,325
- Debts after one year -€28,082
down €28,082 (-17.2%), from €163,536 to €135,454
- Other debts -€23,775
down €23,775 (-38.5%), from €61,766 to €37,990
- Trade debts -€13,934
down €13,934 (-58.0%), from €24,006 to €10,072
- Gross operating margin -€93,530
down €93,530 (-64.0%), from €146,095 to €52,564
- Financial income -€18,487
down €18,487 (-75.3%), from €24,563 to €6,076
of which Non-recurring financial income: -€20,800
- Taxes -€13,999
down €13,999 (-80.5%), from €17,399 to €3,400
- Depreciation -€2,315
down €2,315 (-5.7%), from €40,702 to €38,387
- Staff costs +€2,264
up €2,264 (+27.8%), from €8,137 to €10,401
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 | €769,024 | €702,553 | -€66,471 | -8.6% |
| Fixed assets | 21/28 | €512,624 | €489,661 | -€22,963 | -4.5% |
| Tangible fixed assets | 22/27 | €197,580 | €159,193 | -€38,387 | -19.4% |
| Land and buildings | 22 | €116,747 | €105,598 | -€11,149 | -9.5% |
| Furniture and vehicles | 24 | €74,443 | €49,020 | -€25,423 | -34.2% |
| Other tangible fixed assets | 26 | €6,390 | €4,575 | -€1,815 | -28.4% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €315,045 | €330,468 | +€15,424 | +4.9% |
| Current assets | 29/58 | €256,400 | €212,891 | -€43,508 | -17.0% |
| Amounts receivable after more than one year | 29 | €12,098 | €1,325 | -€10,773 | -89.0% |
| Other amounts receivable | 291 | €12,098 | €1,325 | -€10,773 | -89.0% |
| Amounts receivable within one year | 40/41 | €182,441 | €200,484 | +€18,044 | +9.9% |
| Trade receivables | 40 | €37,284 | €24,098 | -€13,185 | -35.4% |
| Other amounts receivable | 41 | €145,157 | €176,386 | +€31,229 | +21.5% |
| Cash at bank and in hand | 54/58 | €50,260 | €0 | -€50,260 | -100.0% |
| Deferred charges and accrued income | 490/1 | €11,601 | €11,082 | -€519 | -4.5% |
| Total equity and liabilities | 10/49 | €769,024 | €702,553 | -€66,471 | -8.6% |
| Equity | 10/15 | €328,420 | €321,799 | -€6,621 | -2.0% |
| Contributions | 10/11 | €42,438 | €42,438 | = | 0.0% |
| Reserves | 13 | €4,244 | €4,244 | = | 0.0% |
| Distributable reserves | 133 | €4,244 | €4,244 | = | 0.0% |
| Profit (loss) carried forward | 14 | €281,738 | €275,118 | -€6,621 | -2.3% |
| Amounts payable | 17/49 | €440,604 | €380,753 | -€59,851 | -13.6% |
| Amounts payable after more than one year | 17 | €163,536 | €135,454 | -€28,082 | -17.2% |
| Financial debts | 170/4 | €163,536 | €135,454 | -€28,082 | -17.2% |
| Amounts payable within one year | 42/48 | €137,379 | €110,911 | -€26,468 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €33,996 | €35,265 | +€1,269 | +3.7% |
| Financial debts | 43 | - | €6,065 | +€6,065 | |
| Credit institutions | 430/8 | - | €6,065 | +€6,065 | |
| Trade debts | 44 | €24,006 | €10,072 | -€13,934 | -58.0% |
| Suppliers | 440/4 | €24,006 | €10,072 | -€13,934 | -58.0% |
| Taxes, remuneration and social security | 45 | €17,611 | €21,520 | +€3,909 | +22.2% |
| Taxes | 450/3 | €17,611 | €21,520 | +€3,909 | +22.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €61,766 | €37,990 | -€23,775 | -38.5% |
| Accrued charges and deferred income | 492/3 | €139,690 | €134,388 | -€5,301 | -3.8% |
| Non-recurring operating income | 76A | €12,923 | €0 | -€12,923 | -100.0% |
| Remuneration, social security and pensions | 62 | €8,137 | €10,401 | +€2,264 | +27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,702 | €38,387 | -€2,315 | -5.7% |
| Other operating charges | 640/8 | €2,944 | €4,482 | +€1,538 | +52.3% |
| Gross operating margin | 9900 | €146,095 | €52,564 | -€93,530 | -64.0% |
| Operating profit (loss) | 9901 | €94,312 | -€706 | -€95,018 | |
| Financial income | 75/76B | €24,563 | €6,076 | -€18,487 | -75.3% |
| Recurring financial income | 75 | €3,763 | €6,076 | +€2,313 | +61.5% |
| Non-recurring financial income | 76B | €20,800 | €0 | -€20,800 | -100.0% |
| Financial charges | 65/66B | €6,932 | €8,591 | +€1,660 | +23.9% |
| Recurring financial charges | 65 | €6,932 | €8,591 | +€1,660 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €111,944 | -€3,221 | -€115,164 | |
| Income taxes | 67/77 | €17,399 | €3,400 | -€13,999 | -80.5% |
| Profit (loss) for the period | 9904 | €94,545 | -€6,621 | -€101,165 | |
| Profit (loss) for the period to be appropriated | 9905 | €94,545 | -€6,621 | -€101,165 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.