LOSINO: 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.
LOSINO
Largest movements
- Receivables within one year +€3,553
up €3,553 (+13.2%), from €26,968 to €30,521
of which Other amounts receivable: +€8,488
- Cash -€3,330
down €3,330 (-36.6%), from €9,104 to €5,774
mainly Receivables within one year (-€3,553) and Tax, wage and social debts (-€3,271)
- Tangible fixed assets -€2,020
down €2,020 (-30.5%), from €6,627 to €4,607
of which Furniture and vehicles: -€1,335
- Trade debts +€3,568
up €3,568 (+200%), from €1,783 to €5,351
- Tax, wage and social debts -€3,271
down €3,271 (-28.4%), from €11,532 to €8,262
- Profit (loss) carried forward -€3,013
down €3,013 (-15.6%), from €19,317 to €16,304
- Accrued charges and deferred income +€1,100
new in 2025: €1,100
- Advances received -€500
no longer reported in 2025 (was €500)
- Gross operating margin -€16,413
down €16,413 (-76.8%), from €21,360 to €4,948
- Taxes -€4,226
down €4,226 (-71.0%), from €5,955 to €1,729
- Depreciation +€1,117
up €1,117 (+35.9%), from €3,114 to €4,230
- Other operating charges +€787
up €787 (+79.2%), from €993 to €1,779
- Financial income +€775
up €775 (+64.2%), from €1,207 to €1,982
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 | €49,161 | €47,046 | -€2,115 | -4.3% |
| Fixed assets | 21/28 | €6,627 | €4,607 | -€2,020 | -30.5% |
| Tangible fixed assets | 22/27 | €6,627 | €4,607 | -€2,020 | -30.5% |
| Plant, machinery and equipment | 23 | €1,425 | €740 | -€685 | -48.1% |
| Furniture and vehicles | 24 | €5,201 | €3,867 | -€1,335 | -25.7% |
| Current assets | 29/58 | €42,534 | €42,439 | -€96 | -0.2% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,968 | €30,521 | +€3,553 | +13.2% |
| Trade receivables | 40 | €6,710 | €1,776 | -€4,935 | -73.5% |
| Other amounts receivable | 41 | €20,257 | €28,745 | +€8,488 | +41.9% |
| Cash at bank and in hand | 54/58 | €9,104 | €5,774 | -€3,330 | -36.6% |
| Deferred charges and accrued income | 490/1 | €1,462 | €1,144 | -€318 | -21.8% |
| Total equity and liabilities | 10/49 | €49,161 | €47,046 | -€2,115 | -4.3% |
| Equity | 10/15 | €35,346 | €32,333 | -€3,013 | -8.5% |
| Contributions | 10/11 | €14,169 | €14,169 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,317 | €16,304 | -€3,013 | -15.6% |
| Amounts payable | 17/49 | €13,815 | €14,713 | +€898 | +6.5% |
| Amounts payable within one year | 42/48 | €13,815 | €13,613 | -€202 | -1.5% |
| Trade debts | 44 | €1,783 | €5,351 | +€3,568 | +200% |
| Suppliers | 440/4 | €1,783 | €5,351 | +€3,568 | +200% |
| Advances received on contracts in progress | 46 | €500 | - | -€500 | |
| Taxes, remuneration and social security | 45 | €11,532 | €8,262 | -€3,271 | -28.4% |
| Taxes | 450/3 | €11,532 | €8,262 | -€3,271 | -28.4% |
| Accrued charges and deferred income | 492/3 | - | €1,100 | +€1,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,114 | €4,230 | +€1,117 | +35.9% |
| Other operating charges | 640/8 | €993 | €1,779 | +€787 | +79.2% |
| Gross operating margin | 9900 | €21,360 | €4,948 | -€16,413 | -76.8% |
| Operating profit (loss) | 9901 | €17,254 | -€1,062 | -€18,316 | |
| Financial income | 75/76B | €1,207 | €1,982 | +€775 | +64.2% |
| Recurring financial income | 75 | €1,207 | €1,982 | +€775 | +64.2% |
| Financial charges | 65/66B | €2,813 | €2,204 | -€610 | -21.7% |
| Recurring financial charges | 65 | €2,813 | €2,204 | -€610 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €15,648 | -€1,283 | -€16,931 | |
| Income taxes | 67/77 | €5,955 | €1,729 | -€4,226 | -71.0% |
| Profit (loss) for the period | 9904 | €9,692 | -€3,013 | -€12,705 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,692 | -€3,013 | -€12,705 |
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 18 October 2026 via checked.be.