LoSyTech Engineering: 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.
LoSyTech Engineering
Largest movements
- Tangible fixed assets -€52,012
down €52,012 (-8.3%), from €626,682 to €574,669
of which Land and buildings: -€38,871
- Receivables after one year +€25,000
up €25,000 (+41.7%), from €60,000 to €85,000
of which Trade receivables: +€35,000
- Cash +€16,953
up €16,953 (+24.3%), from €69,684 to €86,637
mainly Depreciation (+€62,883) and Net result for the year (+€39,086)
- Receivables within one year -€12,456
down €12,456 (-34.3%), from €36,358 to €23,902
of which Other amounts receivable: -€15,701
- Current investments -€10,000
down €10,000 (-25.0%), from €40,000 to €30,000
- Debts after one year -€44,382
down €44,382 (-8.0%), from €552,196 to €507,814
- Reserves +€10,204
up €10,204 (+5.5%), from €185,725 to €195,929
- Tax, wage and social debts +€9,537
up €9,537 (+300.6%), from €3,173 to €12,710
- Depreciation +€12,315
up €12,315 (+24.4%), from €50,568 to €62,883
- Gross operating margin +€4,301
up €4,301 (+3.4%), from €126,429 to €130,731
- Taxes -€1,640
down €1,640 (-9.2%), from €17,864 to €16,224
- Other operating charges -€1,427
down €1,427 (-25.4%), from €5,610 to €4,184
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 | €834,936 | €808,148 | -€26,788 | -3.2% |
| Fixed assets | 21/28 | €626,853 | €574,669 | -€52,183 | -8.3% |
| Intangible fixed assets | 21 | €171 | €0 | -€171 | -100.0% |
| Tangible fixed assets | 22/27 | €626,682 | €574,669 | -€52,012 | -8.3% |
| Land and buildings | 22 | €531,357 | €492,487 | -€38,871 | -7.3% |
| Plant, machinery and equipment | 23 | €14,002 | €14,887 | +€885 | +6.3% |
| Furniture and vehicles | 24 | €81,322 | €67,295 | -€14,027 | -17.2% |
| Current assets | 29/58 | €208,083 | €233,479 | +€25,395 | +12.2% |
| Amounts receivable after more than one year | 29 | €60,000 | €85,000 | +€25,000 | +41.7% |
| Trade receivables | 290 | - | €35,000 | +€35,000 | |
| Other amounts receivable | 291 | €60,000 | €50,000 | -€10,000 | -16.7% |
| Amounts receivable within one year | 40/41 | €36,358 | €23,902 | -€12,456 | -34.3% |
| Trade receivables | 40 | €16,673 | €19,918 | +€3,245 | +19.5% |
| Other amounts receivable | 41 | €19,685 | €3,984 | -€15,701 | -79.8% |
| Current investments | 50/53 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Cash at bank and in hand | 54/58 | €69,684 | €86,637 | +€16,953 | +24.3% |
| Deferred charges and accrued income | 490/1 | €2,042 | €7,940 | +€5,898 | +288.9% |
| Total equity and liabilities | 10/49 | €834,936 | €808,148 | -€26,788 | -3.2% |
| Equity | 10/15 | €191,925 | €202,129 | +€10,204 | +5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €185,725 | €195,929 | +€10,204 | +5.5% |
| Distributable reserves | 133 | €185,725 | €195,929 | +€10,204 | +5.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €33,033 | €33,033 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €33,033 | €33,033 | = | 0.0% |
| Pensions and similar obligations | 160 | €33,033 | €33,033 | = | 0.0% |
| Amounts payable | 17/49 | €609,978 | €572,986 | -€36,992 | -6.1% |
| Amounts payable after more than one year | 17 | €552,196 | €507,814 | -€44,382 | -8.0% |
| Financial debts | 170/4 | €552,196 | €507,814 | -€44,382 | -8.0% |
| Amounts payable within one year | 42/48 | €56,714 | €64,122 | +€7,408 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €43,399 | €44,382 | +€983 | +2.3% |
| Trade debts | 44 | €594 | €5,716 | +€5,122 | +862.0% |
| Suppliers | 440/4 | €594 | €5,716 | +€5,122 | +862.0% |
| Taxes, remuneration and social security | 45 | €3,173 | €12,710 | +€9,537 | +300.6% |
| Taxes | 450/3 | €3,173 | €12,710 | +€9,537 | +300.6% |
| Other amounts payable | 47/48 | €9,547 | €1,313 | -€8,234 | -86.2% |
| Accrued charges and deferred income | 492/3 | €1,068 | €1,050 | -€18 | -1.6% |
| Non-recurring operating income | 76A | €10,000 | €0 | -€10,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,568 | €62,883 | +€12,315 | +24.4% |
| Other operating charges | 640/8 | €5,610 | €4,184 | -€1,427 | -25.4% |
| Non-recurring operating charges | 66A | €1,834 | €0 | -€1,834 | -100.0% |
| Gross operating margin | 9900 | €126,429 | €130,731 | +€4,301 | +3.4% |
| Operating profit (loss) | 9901 | €68,418 | €63,664 | -€4,753 | -6.9% |
| Financial income | 75/76B | €2,862 | €2,656 | -€206 | -7.2% |
| Recurring financial income | 75 | €2,862 | €2,656 | -€206 | -7.2% |
| Financial charges | 65/66B | €11,614 | €11,010 | -€604 | -5.2% |
| Recurring financial charges | 65 | €11,614 | €11,010 | -€604 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €59,666 | €55,310 | -€4,356 | -7.3% |
| Income taxes | 67/77 | €17,864 | €16,224 | -€1,640 | -9.2% |
| Profit (loss) for the period | 9904 | €41,802 | €39,086 | -€2,715 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,802 | €39,086 | -€2,715 | -6.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.