LOSKOP: 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.
LOSKOP
Largest movements
- Stocks and contracts +€40,822
up €40,822 (+236.0%), from €17,300 to €58,122
- Cash -€10,674
down €10,674 (-54.9%), from €19,451 to €8,777
mainly Stocks and contracts (-€40,822) and Investment in fixed assets (net) (-€5,800)
- Receivables within one year -€6,737
down €6,737 (-40.0%), from €16,827 to €10,091
of which Trade receivables: -€7,552
- Other debts +€22,356
up €22,356 (+38.7%), from €57,751 to €80,107
- Profit (loss) carried forward +€9,618
up €9,618 (+66.2%), from -€14,538 to -€4,920
- Debts after one year -€4,964
down €4,964 (-11.0%), from €45,081 to €40,117
- Tax, wage and social debts -€4,476
down €4,476 (-83.7%), from €5,348 to €872
of which Remuneration and social security: -€2,872
- Gross operating margin +€4,402
up €4,402 (+27.4%), from €16,085 to €20,487
- Other operating charges +€1,748
up €1,748 (+3383.4%), from €52 to €1,800
- Financial charges +€579
up €579 (+30.3%), from €1,912 to €2,491
- Depreciation +€339
up €339 (+5.3%), from €6,393 to €6,732
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 | €97,828 | €120,750 | +€22,923 | +23.4% |
| Fixed assets | 21/28 | €43,999 | €43,068 | -€932 | -2.1% |
| Tangible fixed assets | 22/27 | €43,999 | €43,068 | -€932 | -2.1% |
| Plant, machinery and equipment | 23 | €43,999 | €39,278 | -€4,721 | -10.7% |
| Furniture and vehicles | 24 | - | €3,790 | +€3,790 | |
| Current assets | 29/58 | €53,828 | €77,683 | +€23,854 | +44.3% |
| Stocks and contracts in progress | 3 | €17,300 | €58,122 | +€40,822 | +236.0% |
| Stocks | 30/36 | €17,300 | €58,122 | +€40,822 | +236.0% |
| Amounts receivable within one year | 40/41 | €16,827 | €10,091 | -€6,737 | -40.0% |
| Trade receivables | 40 | €16,681 | €9,129 | -€7,552 | -45.3% |
| Other amounts receivable | 41 | €147 | €962 | +€815 | +555.4% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,451 | €8,777 | -€10,674 | -54.9% |
| Deferred charges and accrued income | 490/1 | €0 | €443 | +€443 | |
| Total equity and liabilities | 10/49 | €97,828 | €120,750 | +€22,923 | +23.4% |
| Equity | 10/15 | -€14,338 | -€4,720 | +€9,618 | +67.1% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,538 | -€4,920 | +€9,618 | +66.2% |
| Amounts payable | 17/49 | €112,165 | €125,470 | +€13,305 | +11.9% |
| Amounts payable after more than one year | 17 | €45,081 | €40,117 | -€4,964 | -11.0% |
| Financial debts | 170/4 | €45,081 | €40,117 | -€4,964 | -11.0% |
| Amounts payable within one year | 42/48 | €67,084 | €85,353 | +€18,268 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | - | €1,152 | +€1,152 | |
| Trade debts | 44 | €3,752 | €3,222 | -€530 | -14.1% |
| Suppliers | 440/4 | €3,752 | €3,222 | -€530 | -14.1% |
| Advances received on contracts in progress | 46 | €233 | €0 | -€233 | -100.0% |
| Taxes, remuneration and social security | 45 | €5,348 | €872 | -€4,476 | -83.7% |
| Taxes | 450/3 | €2,476 | €872 | -€1,604 | -64.8% |
| Remuneration and social security | 454/9 | €2,872 | €0 | -€2,872 | -100.0% |
| Other amounts payable | 47/48 | €57,751 | €80,107 | +€22,356 | +38.7% |
| Non-recurring operating income | 76A | €632 | €0 | -€632 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,393 | €6,732 | +€339 | +5.3% |
| Other operating charges | 640/8 | €52 | €1,800 | +€1,748 | +3383.4% |
| Gross operating margin | 9900 | €16,085 | €20,487 | +€4,402 | +27.4% |
| Operating profit (loss) | 9901 | €9,640 | €11,955 | +€2,315 | +24.0% |
| Financial income | 75/76B | €61 | €154 | +€93 | +151.4% |
| Recurring financial income | 75 | €61 | €154 | +€93 | +151.4% |
| Financial charges | 65/66B | €1,912 | €2,491 | +€579 | +30.3% |
| Recurring financial charges | 65 | €1,912 | €2,491 | +€579 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €7,789 | €9,618 | +€1,829 | +23.5% |
| Profit (loss) for the period | 9904 | €7,789 | €9,618 | +€1,829 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,789 | €9,618 | +€1,829 | +23.5% |
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 11 October 2026 via checked.be.