LoSim: 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.
LoSim
Largest movements
- Cash -€44,522
down €44,522 (-55.3%), from €80,439 to €35,917
mainly Contributions, distributions and other (-€36,267) and Other debts (-€21,262)
- Receivables within one year +€17,532
up €17,532 (+1570.0%), from €1,117 to €18,649
of which Trade receivables: +€16,481
- Receivables after one year +€8,000
new in 2025: €8,000
- Tangible fixed assets +€1,965
up €1,965 (+372.0%), from €528 to €2,493
- Other debts -€21,262
down €21,262 (-64.6%), from €32,916 to €11,654
- Reserves +€6,468
up €6,468 (+17.8%), from €36,267 to €42,735
- Trade debts -€1,765
down €1,765 (-69.7%), from €2,534 to €768
- Gross operating margin +€7,960
up €7,960 (+15.3%), from €52,120 to €60,080
- Taxes +€1,457
up €1,457 (+13.2%), from €11,023 to €12,481
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 | €83,629 | €66,956 | -€16,673 | -19.9% |
| Fixed assets | 21/28 | €528 | €2,493 | +€1,965 | +372.0% |
| Tangible fixed assets | 22/27 | €528 | €2,493 | +€1,965 | +372.0% |
| Furniture and vehicles | 24 | €528 | €2,493 | +€1,965 | +372.0% |
| Current assets | 29/58 | €83,101 | €64,463 | -€18,638 | -22.4% |
| Amounts receivable after more than one year | 29 | - | €8,000 | +€8,000 | |
| Other amounts receivable | 291 | - | €8,000 | +€8,000 | |
| Amounts receivable within one year | 40/41 | €1,117 | €18,649 | +€17,532 | +1570.0% |
| Trade receivables | 40 | €140 | €16,621 | +€16,481 | +11772.5% |
| Other amounts receivable | 41 | €977 | €2,028 | +€1,051 | +107.6% |
| Cash at bank and in hand | 54/58 | €80,439 | €35,917 | -€44,522 | -55.3% |
| Deferred charges and accrued income | 490/1 | €1,545 | €1,897 | +€351 | +22.7% |
| Total equity and liabilities | 10/49 | €83,629 | €66,956 | -€16,673 | -19.9% |
| Equity | 10/15 | €41,267 | €47,735 | +€6,468 | +15.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,267 | €42,735 | +€6,468 | +17.8% |
| Distributable reserves | 133 | €36,267 | €42,735 | +€6,468 | +17.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,362 | €19,220 | -€23,141 | -54.6% |
| Amounts payable within one year | 42/48 | €42,362 | €19,220 | -€23,141 | -54.6% |
| Trade debts | 44 | €2,534 | €768 | -€1,765 | -69.7% |
| Suppliers | 440/4 | €2,534 | €768 | -€1,765 | -69.7% |
| Taxes, remuneration and social security | 45 | €6,912 | €6,798 | -€114 | -1.6% |
| Taxes | 450/3 | €6,912 | €6,798 | -€114 | -1.6% |
| Other amounts payable | 47/48 | €32,916 | €11,654 | -€21,262 | -64.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €281 | €568 | +€287 | +102.2% |
| Other operating charges | 640/8 | €2,185 | €2,089 | -€96 | -4.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €52,120 | €60,080 | +€7,960 | +15.3% |
| Operating profit (loss) | 9901 | €49,654 | €57,423 | +€7,768 | +15.6% |
| Financial income | 75/76B | €197 | €215 | +€17 | +8.8% |
| Recurring financial income | 75 | €197 | €215 | +€17 | +8.8% |
| Financial charges | 65/66B | €2,561 | €2,422 | -€139 | -5.4% |
| Recurring financial charges | 65 | €2,561 | €2,422 | -€139 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €47,291 | €55,216 | +€7,925 | +16.8% |
| Income taxes | 67/77 | €11,023 | €12,481 | +€1,457 | +13.2% |
| Profit (loss) for the period | 9904 | €36,267 | €42,735 | +€6,468 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,267 | €42,735 | +€6,468 | +17.8% |
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 5 October 2026 via checked.be.