LOXIS: 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.
LOXIS
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€48,598
down €48,598 (-31.1%), from €156,352 to €107,754
mainly Current investments (-€100,000) and Contributions, distributions and other (-€23,839)
- Reserves +€28,013
up €28,013 (+17.0%), from €164,554 to €192,567
- Other debts +€19,145
up €19,145 (+364%), from €5,265 to €24,409
- Tax, wage and social debts +€3,594
up €3,594 (+34.2%), from €10,509 to €14,102
- Gross operating margin +€8,944
up €8,944 (+13.4%), from €66,953 to €75,897
- Taxes +€2,526
up €2,526 (+13.8%), from €18,341 to €20,867
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 | €188,505 | €238,180 | +€49,675 | +26.4% |
| Fixed assets | 21/28 | €1,143 | €436 | -€707 | -61.8% |
| Tangible fixed assets | 22/27 | €993 | €286 | -€707 | -71.2% |
| Furniture and vehicles | 24 | €993 | €286 | -€707 | -71.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €187,362 | €237,744 | +€50,382 | +26.9% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,692 | €18,309 | -€1,383 | -7.0% |
| Trade receivables | 40 | €14,092 | €18,307 | +€4,215 | +29.9% |
| Other amounts receivable | 41 | €5,601 | €2 | -€5,599 | -100.0% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €156,352 | €107,754 | -€48,598 | -31.1% |
| Deferred charges and accrued income | 490/1 | €1,317 | €1,681 | +€363 | +27.6% |
| Total equity and liabilities | 10/49 | €188,505 | €238,180 | +€49,675 | +26.4% |
| Equity | 10/15 | €170,754 | €198,767 | +€28,013 | +16.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €164,554 | €192,567 | +€28,013 | +17.0% |
| Distributable reserves | 133 | €164,554 | €192,567 | +€28,013 | +17.0% |
| Amounts payable | 17/49 | €17,751 | €39,413 | +€21,663 | +122% |
| Amounts payable within one year | 42/48 | €17,751 | €39,413 | +€21,663 | +122% |
| Trade debts | 44 | €1,977 | €901 | -€1,076 | -54.4% |
| Suppliers | 440/4 | €1,977 | €901 | -€1,076 | -54.4% |
| Taxes, remuneration and social security | 45 | €10,509 | €14,102 | +€3,594 | +34.2% |
| Taxes | 450/3 | €10,509 | €14,102 | +€3,594 | +34.2% |
| Other amounts payable | 47/48 | €5,265 | €24,409 | +€19,145 | +364% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €707 | €707 | = | 0.0% |
| Other operating charges | 640/8 | €3,052 | €2,966 | -€86 | -2.8% |
| Gross operating margin | 9900 | €66,953 | €75,897 | +€8,944 | +13.4% |
| Operating profit (loss) | 9901 | €63,194 | €72,225 | +€9,030 | +14.3% |
| Financial income | 75/76B | €554 | €607 | +€53 | +9.6% |
| Recurring financial income | 75 | €554 | €607 | +€53 | +9.6% |
| Financial charges | 65/66B | €137 | €114 | -€23 | -16.5% |
| Recurring financial charges | 65 | €137 | €114 | -€23 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €63,612 | €72,718 | +€9,106 | +14.3% |
| Income taxes | 67/77 | €18,341 | €20,867 | +€2,526 | +13.8% |
| Profit (loss) for the period | 9904 | €45,272 | €51,852 | +€6,580 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,272 | €51,852 | +€6,580 | +14.5% |
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 17 October 2026 via checked.be.