Losange: 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.
Losange
Largest movements
- Cash -€39,993
down €39,993 (-14.4%), from €278,641 to €238,648
mainly Investment in fixed assets (net) (-€17,864) and Net result for the year (-€14,008)
- Tangible fixed assets +€10,546
up €10,546 (+77.7%), from €13,571 to €24,117
of which Plant, machinery and equipment: +€10,674
- Profit (loss) carried forward -€14,008
down €14,008 (-6.2%), from €226,858 to €212,850
- Accrued charges and deferred income -€9,355
down €9,355 (-20.3%), from €46,029 to €36,674
- Turnover -€81,682
down €81,682 (-15.3%), from €534,982 to €453,300
- Gross operating margin -€43,048
down €43,048 (-12.2%), from €353,737 to €310,688
- Purchases and services -€30,494
down €30,494 (-5.5%), from €555,752 to €525,258
- Staff costs +€13,217
up €13,217 (+4.3%), from €304,240 to €317,457
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 | €340,237 | €316,857 | -€23,380 | -6.9% |
| Fixed assets | 21/28 | €13,571 | €24,117 | +€10,546 | +77.7% |
| Tangible fixed assets | 22/27 | €13,571 | €24,117 | +€10,546 | +77.7% |
| Plant, machinery and equipment | 23 | €13,189 | €23,863 | +€10,674 | +80.9% |
| Other tangible fixed assets | 26 | €382 | €255 | -€127 | -33.3% |
| Current assets | 29/58 | €326,666 | €292,740 | -€33,926 | -10.4% |
| Stocks and contracts in progress | 3 | €8,099 | €9,739 | +€1,640 | +20.2% |
| Stocks | 30/36 | €8,099 | €9,739 | +€1,640 | +20.2% |
| Amounts receivable within one year | 40/41 | €16,259 | €17,415 | +€1,156 | +7.1% |
| Trade receivables | 40 | €8,748 | €8,915 | +€167 | +1.9% |
| Other amounts receivable | 41 | €7,511 | €8,500 | +€989 | +13.2% |
| Cash at bank and in hand | 54/58 | €278,641 | €238,648 | -€39,993 | -14.4% |
| Deferred charges and accrued income | 490/1 | €23,668 | €26,939 | +€3,271 | +13.8% |
| Total equity and liabilities | 10/49 | €340,237 | €316,857 | -€23,380 | -6.9% |
| Equity | 10/15 | €235,172 | €219,086 | -€16,086 | -6.8% |
| Profit (loss) carried forward | 14 | €226,858 | €212,850 | -€14,008 | -6.2% |
| Investment grants | 15 | €8,314 | €6,236 | -€2,078 | -25.0% |
| Amounts payable | 17/49 | €105,065 | €97,772 | -€7,294 | -6.9% |
| Amounts payable within one year | 42/48 | €59,036 | €61,097 | +€2,061 | +3.5% |
| Trade debts | 44 | €28,292 | €21,834 | -€6,458 | -22.8% |
| Suppliers | 440/4 | €28,292 | €21,834 | -€6,458 | -22.8% |
| Advances received on contracts in progress | 46 | - | €75 | +€75 | |
| Taxes, remuneration and social security | 45 | €29,241 | €34,521 | +€5,280 | +18.1% |
| Remuneration and social security | 454/9 | €29,241 | €34,521 | +€5,280 | +18.1% |
| Other amounts payable | 47/48 | - | €4,668 | +€4,668 | |
| Accrued charges and deferred income | 492/3 | €46,029 | €36,674 | -€9,355 | -20.3% |
| Turnover | 70 | €534,982 | €453,300 | -€81,682 | -15.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €555,752 | €525,258 | -€30,494 | -5.5% |
| Remuneration, social security and pensions | 62 | €304,240 | €317,457 | +€13,217 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,449 | €7,318 | +€2,869 | +64.5% |
| Other operating charges | 640/8 | €1,408 | €426 | -€983 | -69.8% |
| Gross operating margin | 9900 | €353,737 | €310,688 | -€43,048 | -12.2% |
| Operating profit (loss) | 9901 | €43,639 | -€14,512 | -€58,151 | |
| Financial income | 75/76B | €1,780 | €1,304 | -€475 | -26.7% |
| Recurring financial income | 75 | €1,780 | €1,304 | -€475 | -26.7% |
| Financial charges | 65/66B | €909 | €800 | -€109 | -12.0% |
| Recurring financial charges | 65 | €909 | €750 | -€159 | -17.5% |
| Non-recurring financial charges | 66B | - | €50 | +€50 | |
| Profit (loss) for the period before taxes | 9903 | €44,510 | -€14,008 | -€58,518 | |
| Profit (loss) for the period | 9904 | €44,510 | -€14,008 | -€58,518 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,510 | -€14,008 | -€58,518 |
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 3 October 2026 via checked.be.