LOY TRANS: 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.
LOY TRANS
Largest movements
- Cash -€54,431
down €54,431 (-67.4%), from €80,762 to €26,331
mainly Net result for the year (-€146,930) and Investment in fixed assets (net) (-€50,937)
- Tangible fixed assets -€6,510
down €6,510 (-3.6%), from €182,109 to €175,599
- Profit (loss) carried forward -€146,930
down €146,930 (-87.5%), from €167,924 to €20,994
- Trade debts +€83,348
up €83,348 (+46.7%), from €178,435 to €261,784
- Debts after one year -€20,477
down €20,477 (-24.4%), from €84,026 to €63,549
- Tax, wage and social debts +€20,203
new in 2026: €20,203
- Current portion of long-term debt +€7,097
up €7,097 (+20.2%), from €35,215 to €42,312
- Gross operating margin -€634,745
down €634,745 (-56.6%), from €1.1m to €486,468
- Staff costs -€496,330
down €496,330 (-48.3%), from €1.0m to €530,335
- Other operating charges -€27,781
down €27,781 (-56.7%), from €48,954 to €21,174
- Financial charges +€13,352
up €13,352 (+120%), from €11,118 to €24,470
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €480,600 | €423,842 | -€56,758 | -11.8% |
| Fixed assets | 21/28 | €182,109 | €175,599 | -€6,510 | -3.6% |
| Tangible fixed assets | 22/27 | €182,109 | €175,599 | -€6,510 | -3.6% |
| Furniture and vehicles | 24 | €182,109 | €175,599 | -€6,510 | -3.6% |
| Current assets | 29/58 | €298,491 | €248,243 | -€50,248 | -16.8% |
| Amounts receivable within one year | 40/41 | €217,729 | €221,912 | +€4,183 | +1.9% |
| Trade receivables | 40 | €199,410 | €217,849 | +€18,439 | +9.2% |
| Other amounts receivable | 41 | €18,319 | €4,063 | -€14,256 | -77.8% |
| Cash at bank and in hand | 54/58 | €80,762 | €26,331 | -€54,431 | -67.4% |
| Total equity and liabilities | 10/49 | €480,600 | €423,842 | -€56,758 | -11.8% |
| Equity | 10/15 | €182,924 | €35,994 | -€146,930 | -80.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | €15,000 | €15,000 | = | 0.0% |
| Issued capital | 100 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €167,924 | €20,994 | -€146,930 | -87.5% |
| Amounts payable | 17/49 | €297,676 | €387,848 | +€90,172 | +30.3% |
| Amounts payable after more than one year | 17 | €84,026 | €63,549 | -€20,477 | -24.4% |
| Financial debts | 170/4 | €84,026 | €63,549 | -€20,477 | -24.4% |
| Amounts payable within one year | 42/48 | €213,650 | €324,299 | +€110,649 | +51.8% |
| Current portion of amounts payable after more than one year | 42 | €35,215 | €42,312 | +€7,097 | +20.2% |
| Trade debts | 44 | €178,435 | €261,784 | +€83,348 | +46.7% |
| Suppliers | 440/4 | €178,435 | €261,784 | +€83,348 | +46.7% |
| Taxes, remuneration and social security | 45 | - | €20,203 | +€20,203 | |
| Taxes | 450/3 | - | €20,203 | +€20,203 | |
| Remuneration, social security and pensions | 62 | €1,026,665 | €530,335 | -€496,330 | -48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,361 | €57,447 | +€10,086 | +21.3% |
| Other operating charges | 640/8 | €48,954 | €21,174 | -€27,781 | -56.7% |
| Gross operating margin | 9900 | €1,121,213 | €486,468 | -€634,745 | -56.6% |
| Operating profit (loss) | 9901 | -€1,767 | -€122,488 | -€120,721 | -6,832% |
| Financial income | 75/76B | €0 | €27 | +€27 | +271,300% |
| Recurring financial income | 75 | €0 | €27 | +€27 | +271,300% |
| Financial charges | 65/66B | €11,118 | €24,470 | +€13,352 | +120% |
| Recurring financial charges | 65 | €11,118 | €24,470 | +€13,352 | +120% |
| Profit (loss) for the period before taxes | 9903 | -€12,885 | -€146,930 | -€134,045 | -1,040% |
| Income taxes | 67/77 | €11,000 | - | -€11,000 | |
| Profit (loss) for the period | 9904 | -€23,885 | -€146,930 | -€123,045 | -515% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,885 | -€146,930 | -€123,045 | -515% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.