LOSFELD CONCEPT: 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.
LOSFELD CONCEPT
Largest movements
- Cash -€9,918
down €9,918 (-80.5%), from €12,322 to €2,405
mainly Net result for the year (-€4,524) and Trade debts (-€3,827)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€21,711
down €21,711 (-99.6%), from €21,794 to €83
- Taxes -€4,448
down €4,448 (-89.2%), from €4,988 to €540
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 | €391,445 | €383,488 | -€7,958 | -2.0% |
| Fixed assets | 21/28 | €359,763 | €359,763 | = | 0.0% |
| Financial fixed assets | 28 | €359,763 | €359,763 | = | 0.0% |
| Current assets | 29/58 | €31,682 | €23,725 | -€7,958 | -25.1% |
| Amounts receivable within one year | 40/41 | €19,360 | €21,320 | +€1,960 | +10.1% |
| Trade receivables | 40 | €19,360 | €19,360 | = | 0.0% |
| Other amounts receivable | 41 | - | €1,960 | +€1,960 | |
| Cash at bank and in hand | 54/58 | €12,322 | €2,405 | -€9,918 | -80.5% |
| Total equity and liabilities | 10/49 | €391,445 | €383,488 | -€7,958 | -2.0% |
| Equity | 10/15 | €8,268 | €3,743 | -€4,524 | -54.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,068 | - | -€2,068 | |
| Distributable reserves | 133 | €2,068 | - | -€2,068 | |
| Profit (loss) carried forward | 14 | - | -€2,457 | -€2,457 | |
| Amounts payable | 17/49 | €383,178 | €379,744 | -€3,433 | -0.9% |
| Amounts payable within one year | 42/48 | €383,178 | €379,604 | -€3,573 | -0.9% |
| Trade debts | 44 | €10,303 | €6,476 | -€3,827 | -37.1% |
| Suppliers | 440/4 | €10,303 | €6,476 | -€3,827 | -37.1% |
| Taxes, remuneration and social security | 45 | €10,148 | €6,775 | -€3,374 | -33.2% |
| Taxes | 450/3 | €10,148 | €6,775 | -€3,374 | -33.2% |
| Other amounts payable | 47/48 | €362,727 | €366,354 | +€3,627 | +1.0% |
| Accrued charges and deferred income | 492/3 | - | €140 | +€140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81 | - | -€81 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €21,794 | €83 | -€21,711 | -99.6% |
| Operating profit (loss) | 9901 | €21,326 | -€317 | -€21,643 | |
| Financial charges | 65/66B | €3,635 | €3,668 | +€32 | +0.9% |
| Recurring financial charges | 65 | €3,635 | €3,668 | +€32 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €17,691 | -€3,984 | -€21,675 | |
| Income taxes | 67/77 | €4,988 | €540 | -€4,448 | -89.2% |
| Profit (loss) for the period | 9904 | €12,703 | -€4,524 | -€17,228 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,703 | -€4,524 | -€17,228 |
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 10 October 2026 via checked.be.