LOSSY: 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.
LOSSY
Largest movements
- Cash +€21,771
up €21,771 (+170.7%), from €12,757 to €34,528
mainly Receivables within one year (+€11,382) and Net result for the year (+€11,232)
- Tangible fixed assets +€15,458
up €15,458 (+307.9%), from €5,021 to €20,479
of which Furniture and vehicles: +€15,463
- Receivables within one year -€11,382
down €11,382 (-67.5%), from €16,860 to €5,477
of which Trade receivables: -€7,076
- Deferred charges and accrued income -€7,039
down €7,039 (-52.7%), from €13,352 to €6,313
- Intangible fixed assets -€2,369
down €2,369 (-29.5%), from €8,026 to €5,657
- Profit (loss) carried forward +€11,232
up €11,232 (+41.8%), from -€26,864 to -€15,632
- Trade debts -€10,716
down €10,716 (-88.2%), from €12,151 to €1,436
- Current portion of long-term debt +€8,661
up €8,661 (+730.7%), from €1,185 to €9,846
- Debts after one year +€5,066
up €5,066, from €0 to €5,066
- Other debts +€2,822
new in 2025: €2,822
- Gross operating margin +€13,842
up €13,842 (+127.7%), from €10,839 to €24,681
- Depreciation +€4,389
up €4,389 (+102.4%), from €4,286 to €8,674
- Taxes +€1,253
up €1,253 (+401.4%), from €312 to €1,565
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 | €56,016 | €72,454 | +€16,439 | +29.3% |
| Fixed assets | 21/28 | €13,047 | €26,136 | +€13,089 | +100.3% |
| Intangible fixed assets | 21 | €8,026 | €5,657 | -€2,369 | -29.5% |
| Tangible fixed assets | 22/27 | €5,021 | €20,479 | +€15,458 | +307.9% |
| Furniture and vehicles | 24 | €5,016 | €20,479 | +€15,463 | +308.2% |
| Other tangible fixed assets | 26 | €5 | €0 | -€5 | -100.0% |
| Current assets | 29/58 | €42,968 | €46,319 | +€3,350 | +7.8% |
| Amounts receivable within one year | 40/41 | €16,860 | €5,477 | -€11,382 | -67.5% |
| Trade receivables | 40 | €9,063 | €1,986 | -€7,076 | -78.1% |
| Other amounts receivable | 41 | €7,797 | €3,491 | -€4,306 | -55.2% |
| Cash at bank and in hand | 54/58 | €12,757 | €34,528 | +€21,771 | +170.7% |
| Deferred charges and accrued income | 490/1 | €13,352 | €6,313 | -€7,039 | -52.7% |
| Total equity and liabilities | 10/49 | €56,016 | €72,454 | +€16,439 | +29.3% |
| Equity | 10/15 | €42,013 | €53,245 | +€11,232 | +26.7% |
| Contributions | 10/11 | €12,710 | €12,710 | = | 0.0% |
| Reserves | 13 | €56,168 | €56,168 | = | 0.0% |
| Distributable reserves | 133 | €56,168 | €56,168 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,864 | -€15,632 | +€11,232 | +41.8% |
| Amounts payable | 17/49 | €14,002 | €19,209 | +€5,207 | +37.2% |
| Amounts payable after more than one year | 17 | €0 | €5,066 | +€5,066 | |
| Financial debts | 170/4 | €0 | €5,066 | +€5,066 | |
| Amounts payable within one year | 42/48 | €14,002 | €14,143 | +€141 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €1,185 | €9,846 | +€8,661 | +730.7% |
| Financial debts | 43 | €26 | €40 | +€14 | +53.9% |
| Credit institutions | 430/8 | €26 | €40 | +€14 | +53.9% |
| Trade debts | 44 | €12,151 | €1,436 | -€10,716 | -88.2% |
| Suppliers | 440/4 | €12,151 | €1,436 | -€10,716 | -88.2% |
| Taxes, remuneration and social security | 45 | €640 | €0 | -€640 | -100.0% |
| Taxes | 450/3 | €640 | €0 | -€640 | -100.0% |
| Other amounts payable | 47/48 | - | €2,822 | +€2,822 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,286 | €8,674 | +€4,389 | +102.4% |
| Other operating charges | 640/8 | €2,219 | €2,284 | +€65 | +2.9% |
| Gross operating margin | 9900 | €10,839 | €24,681 | +€13,842 | +127.7% |
| Operating profit (loss) | 9901 | €4,334 | €13,723 | +€9,389 | +216.6% |
| Financial income | 75/76B | €21 | €1 | -€21 | -97.2% |
| Recurring financial income | 75 | €21 | €1 | -€21 | -97.2% |
| Financial charges | 65/66B | €747 | €926 | +€178 | +23.9% |
| Recurring financial charges | 65 | €747 | €926 | +€178 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €3,608 | €12,798 | +€9,190 | +254.7% |
| Income taxes | 67/77 | €312 | €1,565 | +€1,253 | +401.4% |
| Profit (loss) for the period | 9904 | €3,296 | €11,232 | +€7,936 | +240.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,296 | €11,232 | +€7,936 | +240.8% |
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 12 October 2026 via checked.be.