LOVELY DAY: 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.
LOVELY DAY
Largest movements
- Receivables within one year +€14,443
up €14,443 (+168%), from €8,610 to €23,053
of which Trade receivables: +€19,270
- Tangible fixed assets -€9,215
down €9,215 (-3.9%), from €235,597 to €226,381
of which Land and buildings: -€10,319
- Cash -€5,728
down €5,728 (-34.3%), from €16,692 to €10,965
mainly Current portion of long-term debt (-€199,699) and Receivables within one year (-€14,443)
- Current portion of long-term debt -€199,699
down €199,699 (-95.1%), from €209,954 to €10,255
- Debts after one year +€189,606
new in 2025: €189,606
- Profit (loss) carried forward +€16,694
up €16,694 (+111%), from €15,000 to €31,694
- Other debts -€13,206
down €13,206 (-46.4%), from €28,490 to €15,285
- Tax, wage and social debts +€6,006
up €6,006 (+113%), from €5,296 to €11,302
- Taxes +€1,739
up €1,739 (+25.1%), from €6,913 to €8,652
- Gross operating margin -€459
down €459 (-1.1%), from €40,817 to €40,359
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.
Derived cash bridge
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 | €260,899 | €260,399 | -€500 | -0.2% |
| Fixed assets | 21/28 | €235,597 | €226,381 | -€9,215 | -3.9% |
| Tangible fixed assets | 22/27 | €235,597 | €226,381 | -€9,215 | -3.9% |
| Land and buildings | 22 | €235,549 | €225,229 | -€10,319 | -4.4% |
| Furniture and vehicles | 24 | €48 | €1,152 | +€1,104 | +2,304% |
| Current assets | 29/58 | €25,302 | €34,018 | +€8,716 | +34.4% |
| Amounts receivable within one year | 40/41 | €8,610 | €23,053 | +€14,443 | +168% |
| Trade receivables | 40 | €3,532 | €22,801 | +€19,270 | +546% |
| Other amounts receivable | 41 | €5,078 | €252 | -€4,826 | -95.0% |
| Cash at bank and in hand | 54/58 | €16,692 | €10,965 | -€5,728 | -34.3% |
| Total equity and liabilities | 10/49 | €260,899 | €260,399 | -€500 | -0.2% |
| Equity | 10/15 | €17,000 | €33,694 | +€16,694 | +98.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,000 | €31,694 | +€16,694 | +111% |
| Amounts payable | 17/49 | €243,899 | €226,705 | -€17,194 | -7.0% |
| Amounts payable after more than one year | 17 | - | €189,606 | +€189,606 | |
| Financial debts | 170/4 | - | €189,606 | +€189,606 | |
| Amounts payable within one year | 42/48 | €243,899 | €37,098 | -€206,800 | -84.8% |
| Current portion of amounts payable after more than one year | 42 | €209,954 | €10,255 | -€199,699 | -95.1% |
| Trade debts | 44 | €158 | €257 | +€98 | +62.0% |
| Suppliers | 440/4 | €158 | €257 | +€98 | +62.0% |
| Taxes, remuneration and social security | 45 | €5,296 | €11,302 | +€6,006 | +113% |
| Taxes | 450/3 | €5,296 | €11,302 | +€6,006 | +113% |
| Other amounts payable | 47/48 | €28,490 | €15,285 | -€13,206 | -46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,587 | €10,438 | -€150 | -1.4% |
| Other operating charges | 640/8 | €198 | €262 | +€65 | +32.7% |
| Gross operating margin | 9900 | €40,817 | €40,359 | -€459 | -1.1% |
| Operating profit (loss) | 9901 | €30,033 | €29,659 | -€373 | -1.2% |
| Financial charges | 65/66B | €3,588 | €3,480 | -€108 | -3.0% |
| Recurring financial charges | 65 | €3,588 | €3,480 | -€108 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €26,445 | €26,179 | -€266 | -1.0% |
| Income taxes | 67/77 | €6,913 | €8,652 | +€1,739 | +25.1% |
| Profit (loss) for the period | 9904 | €19,532 | €17,527 | -€2,004 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,532 | €17,527 | -€2,004 | -10.3% |
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 25 October 2026 via checked.be.