LOSinvest: 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.
LOSinvest
Largest movements
- Receivables within one year -€11,608
down €11,608 (-2.3%), from €511,968 to €500,361
- Profit (loss) carried forward -€16,113
down €16,113 (-16.3%), from -€98,574 to -€114,687
- Financial income +€2,857
up €2,857 (+23.7%), from €12,033 to €14,890
- Financial charges -€2,539
down €2,539 (-8.6%), from €29,563 to €27,024
- Gross operating margin +€610
up €610 (+24.0%), from -€2,545 to -€1,935
- Other operating charges -€115
down €115 (-5.3%), from €2,159 to €2,044
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 | €774,391 | €762,664 | -€11,727 | -1.5% |
| Current assets | 29/58 | €774,391 | €762,664 | -€11,727 | -1.5% |
| Stocks and contracts in progress | 3 | €257,546 | €257,546 | = | 0.0% |
| Stocks | 30/36 | €257,546 | €257,546 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €511,968 | €500,361 | -€11,608 | -2.3% |
| Other amounts receivable | 41 | €511,968 | €500,361 | -€11,608 | -2.3% |
| Cash at bank and in hand | 54/58 | €1,170 | €704 | -€467 | -39.9% |
| Deferred charges and accrued income | 490/1 | €3,706 | €4,054 | +€348 | +9.4% |
| Total equity and liabilities | 10/49 | €774,391 | €762,664 | -€11,727 | -1.5% |
| Equity | 10/15 | €1,426 | -€14,687 | -€16,113 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,574 | -€114,687 | -€16,113 | -16.3% |
| Amounts payable | 17/49 | €772,965 | €777,351 | +€4,386 | +0.6% |
| Amounts payable after more than one year | 17 | €300,000 | €300,000 | = | 0.0% |
| Financial debts | 170/4 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €468,317 | €472,587 | +€4,269 | +0.9% |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €2,035 | €2,295 | +€260 | +12.8% |
| Suppliers | 440/4 | €2,035 | €2,295 | +€260 | +12.8% |
| Other amounts payable | 47/48 | €266,282 | €270,291 | +€4,009 | +1.5% |
| Accrued charges and deferred income | 492/3 | €4,647 | €4,764 | +€117 | +2.5% |
| Other operating charges | 640/8 | €2,159 | €2,044 | -€115 | -5.3% |
| Gross operating margin | 9900 | -€2,545 | -€1,935 | +€610 | +24.0% |
| Operating profit (loss) | 9901 | -€4,704 | -€3,979 | +€725 | +15.4% |
| Financial income | 75/76B | €12,033 | €14,890 | +€2,857 | +23.7% |
| Recurring financial income | 75 | €12,033 | €14,890 | +€2,857 | +23.7% |
| Financial charges | 65/66B | €29,563 | €27,024 | -€2,539 | -8.6% |
| Recurring financial charges | 65 | €29,563 | €27,024 | -€2,539 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | -€22,233 | -€16,113 | +€6,121 | +27.5% |
| Profit (loss) for the period | 9904 | -€22,233 | -€16,113 | +€6,121 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,233 | -€16,113 | +€6,121 | +27.5% |
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 31 October 2026 via checked.be.