LOSTEYA: 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.
LOSTEYA
Largest movements
- Tangible fixed assets -€55,337
down €55,337 (-6.2%), from €897,758 to €842,421
of which Land and buildings: -€55,337
- Reserves -€81,013
down €81,013 (-12.3%), from €658,908 to €577,895
of which Distributable reserves: -€68,000
- Profit (loss) carried forward +€43,297
up €43,297, from -€43,085 to €212
- Depreciation +€27,601
up €27,601 (+99.5%), from €27,736 to €55,337
- Gross operating margin -€11,163
down €11,163 (-49.9%), from €22,375 to €11,212
- Financial income +€7,700
up €7,700 (+377434.3%), from €2 to €7,702
- Other operating charges +€1,456
up €1,456 (+32.8%), from €4,442 to €5,898
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 | €1,304,329 | €1,253,393 | -€50,936 | -3.9% |
| Fixed assets | 21/28 | €897,758 | €842,421 | -€55,337 | -6.2% |
| Tangible fixed assets | 22/27 | €897,758 | €842,421 | -€55,337 | -6.2% |
| Land and buildings | 22 | €897,758 | €842,421 | -€55,337 | -6.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €406,572 | €410,973 | +€4,401 | +1.1% |
| Stocks and contracts in progress | 3 | €55,000 | €55,000 | = | 0.0% |
| Stocks | 30/36 | €55,000 | €55,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €345,754 | €350,039 | +€4,284 | +1.2% |
| Other amounts receivable | 41 | €345,754 | €350,039 | +€4,284 | +1.2% |
| Cash at bank and in hand | 54/58 | €642 | €298 | -€344 | -53.5% |
| Deferred charges and accrued income | 490/1 | €5,175 | €5,636 | +€461 | +8.9% |
| Total equity and liabilities | 10/49 | €1,304,329 | €1,253,393 | -€50,936 | -3.9% |
| Equity | 10/15 | €1,077,824 | €1,040,107 | -€37,716 | -3.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €7,216 | €7,216 | = | 0.0% |
| Issued capital | 100 | €7,216 | €7,216 | = | 0.0% |
| Outside capital | 11 | €54,784 | €54,784 | = | 0.0% |
| Other | 1109/19 | €54,784 | €54,784 | = | 0.0% |
| Revaluation surpluses | 12 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €658,908 | €577,895 | -€81,013 | -12.3% |
| Non-distributable reserves | 130/1 | €60,654 | €60,654 | = | 0.0% |
| Reserves not available under the articles | 1311 | €60,654 | €60,654 | = | 0.0% |
| Tax-exempt reserves | 132 | €234,233 | €221,220 | -€13,013 | -5.6% |
| Distributable reserves | 133 | €364,021 | €296,021 | -€68,000 | -18.7% |
| Profit (loss) carried forward | 14 | -€43,085 | €212 | +€43,297 | |
| Provisions and deferred taxes | 16 | €98,390 | €92,924 | -€5,466 | -5.6% |
| Deferred taxes | 168 | €98,390 | €92,924 | -€5,466 | -5.6% |
| Amounts payable | 17/49 | €128,116 | €120,362 | -€7,754 | -6.1% |
| Amounts payable within one year | 42/48 | €128,116 | €120,362 | -€7,754 | -6.1% |
| Financial debts | 43 | €0 | €1,379 | +€1,379 | |
| Credit institutions | 430/8 | €0 | €1,379 | +€1,379 | |
| Trade debts | 44 | €12,010 | €2,433 | -€9,577 | -79.7% |
| Suppliers | 440/4 | €12,010 | €2,433 | -€9,577 | -79.7% |
| Taxes, remuneration and social security | 45 | €1,909 | €1,616 | -€293 | -15.3% |
| Taxes | 450/3 | €1,909 | €1,616 | -€293 | -15.3% |
| Other amounts payable | 47/48 | €114,198 | €114,935 | +€737 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,736 | €55,337 | +€27,601 | +99.5% |
| Other operating charges | 640/8 | €4,442 | €5,898 | +€1,456 | +32.8% |
| Gross operating margin | 9900 | €22,375 | €11,212 | -€11,163 | -49.9% |
| Operating profit (loss) | 9901 | -€9,803 | -€50,022 | -€40,220 | -410.3% |
| Financial income | 75/76B | €2 | €7,702 | +€7,700 | +377434.3% |
| Recurring financial income | 75 | €2 | €7,702 | +€7,700 | +377434.3% |
| Financial charges | 65/66B | €339 | €372 | +€33 | +9.7% |
| Recurring financial charges | 65 | €339 | €372 | +€33 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,139 | -€42,693 | -€32,553 | -321.1% |
| Transfer from deferred taxes | 780 | €5,466 | €5,466 | = | 0.0% |
| Income taxes | 67/77 | €396 | €490 | +€94 | +23.8% |
| Profit (loss) for the period | 9904 | -€5,069 | -€37,716 | -€32,647 | -644.1% |
| Transfer from tax-exempt reserves | 789 | €13,013 | €13,013 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,944 | -€24,703 | -€32,647 |
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 8 October 2026 via checked.be.