LOSYZECA: 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.
LOSYZECA
Largest movements
- Cash +€23,469
up €23,469 (+1251.7%), from €1,875 to €25,344
mainly Other debts (+€26,769) and Trade debts (+€11,771)
- Tangible fixed assets +€10,909
up €10,909 (+94.1%), from €11,595 to €22,504
of which Furniture and vehicles: +€11,904
- Financial fixed assets +€1,892
up €1,892 (+485.2%), from €390 to €2,281
- Deferred charges and accrued income +€1,553
up €1,553 (+244.1%), from €637 to €2,190
- Receivables within one year +€1,186
up €1,186 (+41.0%), from €2,893 to €4,079
of which Trade receivables: +€1,235
- Other debts +€26,769
up €26,769 (+3658.3%), from €732 to €27,501
- Trade debts +€11,771
up €11,771 (+119.3%), from €9,870 to €21,641
- Tax, wage and social debts +€3,903
up €3,903 (+63.0%), from €6,197 to €10,100
of which Remuneration and social security: +€8,853
- Profit (loss) carried forward -€3,697
down €3,697 (-333.1%), from -€1,110 to -€4,806
- Staff costs +€50,093
up €50,093 (+525.6%), from €9,530 to €59,622
- Gross operating margin +€49,505
up €49,505 (+463.8%), from €10,674 to €60,179
- Depreciation +€1,999
up €1,999 (+147.0%), from €1,360 to €3,359
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 | €19,689 | €58,436 | +€38,747 | +196.8% |
| Fixed assets | 21/28 | €11,985 | €24,785 | +€12,801 | +106.8% |
| Tangible fixed assets | 22/27 | €11,595 | €22,504 | +€10,909 | +94.1% |
| Furniture and vehicles | 24 | €7,722 | €19,625 | +€11,904 | +154.2% |
| Other tangible fixed assets | 26 | €3,873 | €2,879 | -€994 | -25.7% |
| Financial fixed assets | 28 | €390 | €2,281 | +€1,892 | +485.2% |
| Current assets | 29/58 | €7,704 | €33,650 | +€25,946 | +336.8% |
| Stocks and contracts in progress | 3 | €2,300 | €2,037 | -€263 | -11.4% |
| Stocks | 30/36 | €2,300 | €2,037 | -€263 | -11.4% |
| Amounts receivable within one year | 40/41 | €2,893 | €4,079 | +€1,186 | +41.0% |
| Trade receivables | 40 | €2,721 | €3,956 | +€1,235 | +45.4% |
| Other amounts receivable | 41 | €172 | €123 | -€49 | -28.7% |
| Cash at bank and in hand | 54/58 | €1,875 | €25,344 | +€23,469 | +1251.7% |
| Deferred charges and accrued income | 490/1 | €637 | €2,190 | +€1,553 | +244.1% |
| Total equity and liabilities | 10/49 | €19,689 | €58,436 | +€38,747 | +196.8% |
| Equity | 10/15 | €2,890 | -€806 | -€3,697 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,110 | -€4,806 | -€3,697 | -333.1% |
| Amounts payable | 17/49 | €16,799 | €59,242 | +€42,443 | +252.7% |
| Amounts payable within one year | 42/48 | €16,799 | €59,242 | +€42,443 | +252.7% |
| Trade debts | 44 | €9,870 | €21,641 | +€11,771 | +119.3% |
| Suppliers | 440/4 | €9,870 | €21,641 | +€11,771 | +119.3% |
| Taxes, remuneration and social security | 45 | €6,197 | €10,100 | +€3,903 | +63.0% |
| Taxes | 450/3 | €5,874 | €924 | -€4,950 | -84.3% |
| Remuneration and social security | 454/9 | €323 | €9,176 | +€8,853 | +2740.3% |
| Other amounts payable | 47/48 | €732 | €27,501 | +€26,769 | +3658.3% |
| Remuneration, social security and pensions | 62 | €9,530 | €59,622 | +€50,093 | +525.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,360 | €3,359 | +€1,999 | +147.0% |
| Other operating charges | 640/8 | €888 | €627 | -€261 | -29.4% |
| Gross operating margin | 9900 | €10,674 | €60,179 | +€49,505 | +463.8% |
| Operating profit (loss) | 9901 | -€1,104 | -€3,429 | -€2,325 | -210.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6 | €268 | +€262 | +4471.3% |
| Recurring financial charges | 65 | €6 | €268 | +€262 | +4471.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,110 | -€3,697 | -€2,587 | -233.1% |
| Profit (loss) for the period | 9904 | -€1,110 | -€3,697 | -€2,587 | -233.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,110 | -€3,697 | -€2,587 | -233.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.