LOSFELD CONSULT: 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 CONSULT
Largest movements
- Cash +€54,781
up €54,781 (+197%), from €27,832 to €82,613
mainly Tax, wage and social debts (+€37,107) and Net result for the year (+€36,146)
- Tangible fixed assets -€18,670
down €18,670 (-9.0%), from €208,423 to €189,752
of which Land and buildings: -€25,966
- Receivables within one year +€6,161
up €6,161 (+8.7%), from €70,707 to €76,867
of which Trade receivables: +€4,661
- Tax, wage and social debts +€37,107
up €37,107 (+53.3%), from €69,574 to €106,681
of which Taxes: +€23,997
- Profit (loss) carried forward +€36,146
up €36,146 (+82.7%), from -€43,685 to -€7,540
- Other debts -€33,654
down €33,654 (-25.1%), from €133,986 to €100,332
- Current portion of long-term debt +€11,197
up €11,197 (+50.8%), from €22,053 to €33,250
- Debts after one year -€8,250
down €8,250 (-100%), from €8,250 to €0
- Gross operating margin +€124,803
up €124,803 (+28.5%), from €437,353 to €562,155
- Staff costs +€64,851
up €64,851 (+16.4%), from €395,871 to €460,722
- Taxes +€19,252
up €19,252 (+347%), from €5,549 to €24,801
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.
Derived cash bridge
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 | €308,824 | €350,326 | +€41,502 | +13.4% |
| Fixed assets | 21/28 | €208,423 | €189,752 | -€18,670 | -9.0% |
| Tangible fixed assets | 22/27 | €208,423 | €189,752 | -€18,670 | -9.0% |
| Land and buildings | 22 | €201,233 | €175,267 | -€25,966 | -12.9% |
| Plant, machinery and equipment | 23 | €422 | €211 | -€211 | -50.0% |
| Furniture and vehicles | 24 | €6,768 | €14,275 | +€7,507 | +111% |
| Current assets | 29/58 | €100,401 | €160,574 | +€60,172 | +59.9% |
| Amounts receivable within one year | 40/41 | €70,707 | €76,867 | +€6,161 | +8.7% |
| Trade receivables | 40 | €50,769 | €55,430 | +€4,661 | +9.2% |
| Other amounts receivable | 41 | €19,938 | €21,437 | +€1,500 | +7.5% |
| Cash at bank and in hand | 54/58 | €27,832 | €82,613 | +€54,781 | +197% |
| Deferred charges and accrued income | 490/1 | €1,863 | €1,094 | -€769 | -41.3% |
| Total equity and liabilities | 10/49 | €308,824 | €350,326 | +€41,502 | +13.4% |
| Equity | 10/15 | €63,203 | €99,349 | +€36,146 | +57.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €45,388 | €45,388 | = | 0.0% |
| Distributable reserves | 133 | €45,388 | €45,388 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,685 | -€7,540 | +€36,146 | +82.7% |
| Amounts payable | 17/49 | €245,621 | €250,977 | +€5,356 | +2.2% |
| Amounts payable after more than one year | 17 | €8,250 | €0 | -€8,250 | -100% |
| Financial debts | 170/4 | €8,250 | €0 | -€8,250 | -100% |
| Amounts payable within one year | 42/48 | €237,371 | €250,977 | +€13,606 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €22,053 | €33,250 | +€11,197 | +50.8% |
| Trade debts | 44 | €11,758 | €10,714 | -€1,044 | -8.9% |
| Suppliers | 440/4 | €11,758 | €10,714 | -€1,044 | -8.9% |
| Taxes, remuneration and social security | 45 | €69,574 | €106,681 | +€37,107 | +53.3% |
| Taxes | 450/3 | €35,597 | €59,594 | +€23,997 | +67.4% |
| Remuneration and social security | 454/9 | €33,977 | €47,087 | +€13,110 | +38.6% |
| Other amounts payable | 47/48 | €133,986 | €100,332 | -€33,654 | -25.1% |
| Remuneration, social security and pensions | 62 | €395,871 | €460,722 | +€64,851 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,623 | €28,854 | +€231 | +0.8% |
| Other operating charges | 640/8 | €5,858 | €8,962 | +€3,104 | +53.0% |
| Gross operating margin | 9900 | €437,353 | €562,155 | +€124,803 | +28.5% |
| Operating profit (loss) | 9901 | €7,001 | €63,617 | +€56,617 | +809% |
| Financial income | 75/76B | €118 | €53 | -€66 | -55.5% |
| Recurring financial income | 75 | €118 | €53 | -€66 | -55.5% |
| Financial charges | 65/66B | €3,114 | €2,723 | -€391 | -12.6% |
| Recurring financial charges | 65 | €3,114 | €2,723 | -€391 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €4,004 | €60,947 | +€56,942 | +1,422% |
| Income taxes | 67/77 | €5,549 | €24,801 | +€19,252 | +347% |
| Profit (loss) for the period | 9904 | -€1,545 | €36,146 | +€37,690 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,545 | €36,146 | +€37,690 |
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 14 October 2026 via checked.be.