LoWiki: 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.
LoWiki
Largest movements
- Current investments +€20,020
up €20,020 (+900.5%), from €2,223 to €22,244
- Cash +€18,452
up €18,452 (+156.0%), from €11,827 to €30,279
mainly Debts after one year (+€14,892) and Current portion of long-term debt (+€8,120)
- Receivables within one year +€1,836
up €1,836 (+21.6%), from €8,496 to €10,332
of which Other amounts receivable: +€930
- Debts after one year +€14,892
new in 2025: €14,892
- Current portion of long-term debt +€8,120
new in 2025: €8,120
- Reserves +€6,180
up €6,180 (+18.7%), from €33,016 to €39,197
- Other debts +€5,987
up €5,987 (+92.4%), from €6,482 to €12,468
- Tax, wage and social debts +€3,041
up €3,041 (+19.2%), from €15,864 to €18,905
- Financial income -€8,316
down €8,316 (-93.1%), from €8,936 to €620
- Gross operating margin -€7,306
down €7,306 (-27.8%), from €26,271 to €18,965
- Other operating charges +€2,905
up €2,905 (+3324.0%), from €87 to €2,993
- Taxes -€1,533
down €1,533 (-21.7%), from €7,065 to €5,532
- Financial charges +€630
up €630 (+24.6%), from €2,562 to €3,192
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 | €60,022 | €100,529 | +€40,507 | +67.5% |
| Fixed assets | 21/28 | €4,625 | €3,769 | -€856 | -18.5% |
| Tangible fixed assets | 22/27 | €2,625 | €1,769 | -€856 | -32.6% |
| Furniture and vehicles | 24 | €2,625 | €1,769 | -€856 | -32.6% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €55,397 | €96,760 | +€41,363 | +74.7% |
| Amounts receivable after more than one year | 29 | €31,000 | €31,549 | +€549 | +1.8% |
| Other amounts receivable | 291 | €31,000 | €31,549 | +€549 | +1.8% |
| Amounts receivable within one year | 40/41 | €8,496 | €10,332 | +€1,836 | +21.6% |
| Trade receivables | 40 | €2,400 | €3,306 | +€906 | +37.7% |
| Other amounts receivable | 41 | €6,096 | €7,026 | +€930 | +15.3% |
| Current investments | 50/53 | €2,223 | €22,244 | +€20,020 | +900.5% |
| Cash at bank and in hand | 54/58 | €11,827 | €30,279 | +€18,452 | +156.0% |
| Deferred charges and accrued income | 490/1 | €1,850 | €2,356 | +€506 | +27.3% |
| Total equity and liabilities | 10/49 | €60,022 | €100,529 | +€40,507 | +67.5% |
| Equity | 10/15 | €35,016 | €41,197 | +€6,180 | +17.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €33,016 | €39,197 | +€6,180 | +18.7% |
| Distributable reserves | 133 | €33,016 | €39,197 | +€6,180 | +18.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €25,005 | €59,332 | +€34,327 | +137.3% |
| Amounts payable after more than one year | 17 | - | €14,892 | +€14,892 | |
| Financial debts | 170/4 | - | €14,892 | +€14,892 | |
| Amounts payable within one year | 42/48 | €25,005 | €43,780 | +€18,775 | +75.1% |
| Current portion of amounts payable after more than one year | 42 | - | €8,120 | +€8,120 | |
| Financial debts | 43 | €356 | €530 | +€174 | +49.0% |
| Credit institutions | 430/8 | €356 | €0 | -€356 | -100.0% |
| Other loans | 439 | - | €530 | +€530 | |
| Trade debts | 44 | €2,304 | €3,757 | +€1,452 | +63.0% |
| Suppliers | 440/4 | €2,304 | €3,757 | +€1,452 | +63.0% |
| Taxes, remuneration and social security | 45 | €15,864 | €18,905 | +€3,041 | +19.2% |
| Taxes | 450/3 | €15,864 | €18,905 | +€3,041 | +19.2% |
| Other amounts payable | 47/48 | €6,482 | €12,468 | +€5,987 | +92.4% |
| Accrued charges and deferred income | 492/3 | - | €660 | +€660 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €804 | €856 | +€51 | +6.4% |
| Other operating charges | 640/8 | €87 | €2,993 | +€2,905 | +3324.0% |
| Gross operating margin | 9900 | €26,271 | €18,965 | -€7,306 | -27.8% |
| Operating profit (loss) | 9901 | €25,379 | €15,117 | -€10,262 | -40.4% |
| Financial income | 75/76B | €8,936 | €620 | -€8,316 | -93.1% |
| Recurring financial income | 75 | €8,936 | €620 | -€8,316 | -93.1% |
| Financial charges | 65/66B | €2,562 | €3,192 | +€630 | +24.6% |
| Recurring financial charges | 65 | €2,562 | €3,192 | +€630 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €31,753 | €12,545 | -€19,208 | -60.5% |
| Income taxes | 67/77 | €7,065 | €5,532 | -€1,533 | -21.7% |
| Profit (loss) for the period | 9904 | €24,688 | €7,013 | -€17,675 | -71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,688 | €7,013 | -€17,675 | -71.6% |
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 5 October 2026 via checked.be.