LOSDYCK: 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.
LOSDYCK
Largest movements
- Cash -€9,449
down €9,449 (-74.0%), from €12,772 to €3,323
mainly Trade debts (-€15,908) and Receivables within one year (-€7,587)
- Receivables within one year +€7,587
up €7,587 (+70.7%), from €10,726 to €18,314
of which Trade receivables: +€5,727
- Intangible fixed assets -€1,889
down €1,889 (-60.9%), from €3,103 to €1,213
- Trade debts -€15,908
down €15,908 (-36.9%), from €43,102 to €27,194
- Profit (loss) carried forward +€10,994
up €10,994 (+11.2%), from -€97,760 to -€86,766
- Tax, wage and social debts +€1,163
up €1,163 (+144.1%), from €807 to €1,971
- Taxes +€3,355
new in 2025: €3,355
- Gross operating margin -€3,255
down €3,255 (-14.9%), from €21,911 to €18,656
- Staff costs -€329
no longer reported in 2025 (was €329)
- Financial income +€253
up €253 (+16011.4%), from €2 to €255
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 | €26,601 | €22,850 | -€3,751 | -14.1% |
| Fixed assets | 21/28 | €3,103 | €1,213 | -€1,889 | -60.9% |
| Intangible fixed assets | 21 | €3,103 | €1,213 | -€1,889 | -60.9% |
| Current assets | 29/58 | €23,498 | €21,637 | -€1,862 | -7.9% |
| Amounts receivable within one year | 40/41 | €10,726 | €18,314 | +€7,587 | +70.7% |
| Trade receivables | 40 | €4,935 | €10,663 | +€5,727 | +116.0% |
| Other amounts receivable | 41 | €5,791 | €7,651 | +€1,860 | +32.1% |
| Cash at bank and in hand | 54/58 | €12,772 | €3,323 | -€9,449 | -74.0% |
| Total equity and liabilities | 10/49 | €26,601 | €22,850 | -€3,751 | -14.1% |
| Equity | 10/15 | -€17,308 | -€6,315 | +€10,994 | +63.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €61,859 | €61,859 | = | 0.0% |
| Distributable reserves | 133 | €61,859 | €61,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,760 | -€86,766 | +€10,994 | +11.2% |
| Amounts payable | 17/49 | €43,909 | €29,165 | -€14,745 | -33.6% |
| Amounts payable within one year | 42/48 | €43,909 | €29,165 | -€14,745 | -33.6% |
| Trade debts | 44 | €43,102 | €27,194 | -€15,908 | -36.9% |
| Suppliers | 440/4 | €43,102 | €27,194 | -€15,908 | -36.9% |
| Taxes, remuneration and social security | 45 | €807 | €1,971 | +€1,163 | +144.1% |
| Taxes | 450/3 | €807 | €1,971 | +€1,163 | +144.1% |
| Remuneration, social security and pensions | 62 | €329 | - | -€329 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,889 | €1,889 | +€0 | 0.0% |
| Other operating charges | 640/8 | €384 | €416 | +€32 | +8.3% |
| Gross operating margin | 9900 | €21,911 | €18,656 | -€3,255 | -14.9% |
| Operating profit (loss) | 9901 | €19,309 | €16,350 | -€2,958 | -15.3% |
| Financial income | 75/76B | €2 | €255 | +€253 | +16011.4% |
| Recurring financial income | 75 | €2 | €255 | +€253 | +16011.4% |
| Financial charges | 65/66B | €2,442 | €2,256 | -€185 | -7.6% |
| Recurring financial charges | 65 | €2,442 | €2,256 | -€185 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €16,869 | €14,349 | -€2,520 | -14.9% |
| Income taxes | 67/77 | - | €3,355 | +€3,355 | |
| Profit (loss) for the period | 9904 | €16,869 | €10,994 | -€5,875 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,869 | €10,994 | -€5,875 | -34.8% |
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 6 October 2026 via checked.be.