LOSATO: 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.
LOSATO
Largest movements
- Cash +€17,390
up €17,390 (+153.1%), from €11,359 to €28,749
mainly Depreciation (+€12,747) and Net result for the year (+€12,671)
- Tangible fixed assets -€12,747
down €12,747 (-20.4%), from €62,638 to €49,891
of which Furniture and vehicles: -€12,420
- Deferred charges and accrued income +€2,039
up €2,039 (+119.4%), from €1,709 to €3,748
- Debts after one year -€12,947
down €12,947 (-37.5%), from €34,513 to €21,566
- Other debts +€9,004
up €9,004 (+324.2%), from €2,778 to €11,782
- Tax, wage and social debts +€4,109
up €4,109 (+44.1%), from €9,306 to €13,415
of which Taxes: +€4,109
- Accrued charges and deferred income +€2,300
up €2,300 (+6135.0%), from €37 to €2,337
- Trade debts +€2,275
up €2,275 (+162.2%), from €1,403 to €3,678
- Gross operating margin +€17,999
up €17,999 (+103.0%), from €17,468 to €35,467
- Depreciation +€12,420
up €12,420 (+3793.5%), from €327 to €12,747
- Taxes +€3,049
up €3,049 (+75.6%), from €4,031 to €7,079
- Other operating charges -€1,027
down €1,027 (-50.9%), from €2,017 to €990
- Financial charges +€1,007
up €1,007 (+103.5%), from €972 to €1,979
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 | €84,466 | €91,148 | +€6,682 | +7.9% |
| Fixed assets | 21/28 | €62,638 | €49,891 | -€12,747 | -20.4% |
| Tangible fixed assets | 22/27 | €62,638 | €49,891 | -€12,747 | -20.4% |
| Furniture and vehicles | 24 | €62,099 | €49,679 | -€12,420 | -20.0% |
| Other tangible fixed assets | 26 | €539 | €212 | -€327 | -60.7% |
| Current assets | 29/58 | €21,827 | €41,257 | +€19,429 | +89.0% |
| Amounts receivable within one year | 40/41 | €8,760 | €8,760 | = | 0.0% |
| Trade receivables | 40 | €8,760 | €8,760 | = | 0.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €11,359 | €28,749 | +€17,390 | +153.1% |
| Deferred charges and accrued income | 490/1 | €1,709 | €3,748 | +€2,039 | +119.4% |
| Total equity and liabilities | 10/49 | €84,466 | €91,148 | +€6,682 | +7.9% |
| Equity | 10/15 | €23,978 | €25,422 | +€1,444 | +6.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,422 | €20,422 | = | 0.0% |
| Distributable reserves | 133 | €20,422 | €20,422 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,444 | €0 | +€1,444 | |
| Amounts payable | 17/49 | €60,487 | €65,726 | +€5,238 | +8.7% |
| Amounts payable after more than one year | 17 | €34,513 | €21,566 | -€12,947 | -37.5% |
| Financial debts | 170/4 | €34,513 | €21,566 | -€12,947 | -37.5% |
| Amounts payable within one year | 42/48 | €25,937 | €41,822 | +€15,885 | +61.2% |
| Current portion of amounts payable after more than one year | 42 | €12,450 | €12,947 | +€497 | +4.0% |
| Trade debts | 44 | €1,403 | €3,678 | +€2,275 | +162.2% |
| Suppliers | 440/4 | €1,403 | €3,678 | +€2,275 | +162.2% |
| Taxes, remuneration and social security | 45 | €9,306 | €13,415 | +€4,109 | +44.1% |
| Taxes | 450/3 | €9,306 | €13,415 | +€4,109 | +44.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,778 | €11,782 | +€9,004 | +324.2% |
| Accrued charges and deferred income | 492/3 | €37 | €2,337 | +€2,300 | +6135.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €327 | €12,747 | +€12,420 | +3793.5% |
| Other operating charges | 640/8 | €2,017 | €990 | -€1,027 | -50.9% |
| Gross operating margin | 9900 | €17,468 | €35,467 | +€17,999 | +103.0% |
| Operating profit (loss) | 9901 | €15,123 | €21,729 | +€6,606 | +43.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €972 | €1,979 | +€1,007 | +103.5% |
| Recurring financial charges | 65 | €972 | €1,979 | +€1,007 | +103.5% |
| Profit (loss) for the period before taxes | 9903 | €14,151 | €19,750 | +€5,600 | +39.6% |
| Income taxes | 67/77 | €4,031 | €7,079 | +€3,049 | +75.6% |
| Profit (loss) for the period | 9904 | €10,120 | €12,671 | +€2,551 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,120 | €12,671 | +€2,551 | +25.2% |
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.