LOSOTEX: 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.
LOSOTEX
Largest movements
- Tangible fixed assets +€14,833
up €14,833 (+52.8%), from €28,097 to €42,929
of which Furniture and vehicles: +€14,833
- Cash -€8,484
down €8,484 (-83.9%), from €10,111 to €1,626
mainly Investment in fixed assets (net) (-€18,828) and Short-term financial debts (-€1,372)
- Profit (loss) carried forward +€4,135
up €4,135 (+23.9%), from €17,306 to €21,441
- Trade debts +€2,529
up €2,529 (+529.0%), from €478 to €3,007
- Short-term financial debts -€1,372
no longer reported in 2025 (was €1,372)
- Current portion of long-term debt +€1,363
new in 2025: €1,363
- Depreciation +€2,651
up €2,651 (+197.2%), from €1,344 to €3,996
- Gross operating margin +€1,889
up €1,889 (+14.1%), from €13,404 to €15,293
- Other operating charges +€1,655
up €1,655 (+68.6%), from €2,412 to €4,067
- Taxes -€1,309
down €1,309 (-34.4%), from €3,802 to €2,493
- Write-downs -€997
no longer reported in 2025 (was €997)
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 | €42,365 | €49,025 | +€6,660 | +15.7% |
| Fixed assets | 21/28 | €28,097 | €42,929 | +€14,833 | +52.8% |
| Tangible fixed assets | 22/27 | €28,097 | €42,929 | +€14,833 | +52.8% |
| Land and buildings | 22 | €27,809 | €27,809 | = | 0.0% |
| Furniture and vehicles | 24 | €288 | €15,120 | +€14,833 | +5159.2% |
| Current assets | 29/58 | €14,269 | €6,096 | -€8,173 | -57.3% |
| Amounts receivable within one year | 40/41 | €4,119 | €4,469 | +€350 | +8.5% |
| Trade receivables | 40 | €1,057 | €997 | -€60 | -5.7% |
| Other amounts receivable | 41 | €3,062 | €3,472 | +€410 | +13.4% |
| Cash at bank and in hand | 54/58 | €10,111 | €1,626 | -€8,484 | -83.9% |
| Deferred charges and accrued income | 490/1 | €38 | - | -€38 | |
| Total equity and liabilities | 10/49 | €42,365 | €49,025 | +€6,660 | +15.7% |
| Equity | 10/15 | €37,757 | €41,893 | +€4,135 | +11.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,306 | €21,441 | +€4,135 | +23.9% |
| Provisions and deferred taxes | 16 | €1,944 | €1,944 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,944 | €1,944 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,944 | €1,944 | = | 0.0% |
| Amounts payable | 17/49 | €2,664 | €5,189 | +€2,525 | +94.8% |
| Amounts payable within one year | 42/48 | €2,664 | €5,189 | +€2,525 | +94.8% |
| Current portion of amounts payable after more than one year | 42 | - | €1,363 | +€1,363 | |
| Financial debts | 43 | €1,372 | - | -€1,372 | |
| Credit institutions | 430/8 | €1,372 | - | -€1,372 | |
| Trade debts | 44 | €478 | €3,007 | +€2,529 | +529.0% |
| Suppliers | 440/4 | €478 | €3,007 | +€2,529 | +529.0% |
| Taxes, remuneration and social security | 45 | €500 | €500 | = | 0.0% |
| Remuneration and social security | 454/9 | €500 | €500 | = | 0.0% |
| Other amounts payable | 47/48 | €314 | €318 | +€3 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,344 | €3,996 | +€2,651 | +197.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €997 | - | -€997 | |
| Other operating charges | 640/8 | €2,412 | €4,067 | +€1,655 | +68.6% |
| Gross operating margin | 9900 | €13,404 | €15,293 | +€1,889 | +14.1% |
| Operating profit (loss) | 9901 | €8,650 | €7,230 | -€1,420 | -16.4% |
| Financial income | 75/76B | - | €193 | +€193 | |
| Recurring financial income | 75 | - | €193 | +€193 | |
| Financial charges | 65/66B | €278 | €795 | +€517 | +185.9% |
| Recurring financial charges | 65 | €278 | €795 | +€517 | +185.9% |
| Profit (loss) for the period before taxes | 9903 | €8,372 | €6,628 | -€1,744 | -20.8% |
| Income taxes | 67/77 | €3,802 | €2,493 | -€1,309 | -34.4% |
| Profit (loss) for the period | 9904 | €4,570 | €4,135 | -€435 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,570 | €4,135 | -€435 | -9.5% |
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 7 October 2026 via checked.be.