LOYA: 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.
LOYA
Largest movements
- Receivables within one year +€16,171
up €16,171 (+52.6%), from €30,739 to €46,910
of which Trade receivables: +€16,341
- Tangible fixed assets -€7,688
down €7,688 (-13.3%), from €57,719 to €50,031
of which Land and buildings: -€5,730
- Profit (loss) carried forward +€15,317
new in 2025: €15,317
- Debts after one year -€6,022
down €6,022 (-9.6%), from €62,852 to €56,830
- Tax, wage and social debts +€3,044
up €3,044 (+13.5%), from €22,585 to €25,629
of which Taxes: +€5,828
- Trade debts -€2,739
down €2,739 (-35.0%), from €7,831 to €5,092
- Gross operating margin +€3,074
up €3,074 (+4.3%), from €71,099 to €74,172
- Depreciation -€875
down €875 (-10.2%), from €8,563 to €7,688
- Other operating charges +€782
up €782 (+48.4%), from €1,615 to €2,397
- Financial charges +€745
up €745 (+24.2%), from €3,086 to €3,831
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 | €138,729 | €148,153 | +€9,424 | +6.8% |
| Fixed assets | 21/28 | €57,719 | €50,031 | -€7,688 | -13.3% |
| Tangible fixed assets | 22/27 | €57,719 | €50,031 | -€7,688 | -13.3% |
| Land and buildings | 22 | €53,250 | €47,520 | -€5,730 | -10.8% |
| Plant, machinery and equipment | 23 | €35 | - | -€35 | |
| Furniture and vehicles | 24 | €4,434 | €2,511 | -€1,923 | -43.4% |
| Current assets | 29/58 | €81,010 | €98,122 | +€17,112 | +21.1% |
| Amounts receivable within one year | 40/41 | €30,739 | €46,910 | +€16,171 | +52.6% |
| Trade receivables | 40 | €30,564 | €46,905 | +€16,341 | +53.5% |
| Other amounts receivable | 41 | €175 | €5 | -€170 | -97.0% |
| Cash at bank and in hand | 54/58 | €49,201 | €49,745 | +€545 | +1.1% |
| Deferred charges and accrued income | 490/1 | €1,071 | €1,466 | +€396 | +37.0% |
| Total equity and liabilities | 10/49 | €138,729 | €148,153 | +€9,424 | +6.8% |
| Equity | 10/15 | €35,517 | €50,835 | +€15,317 | +43.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €23,117 | €23,117 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,216 | €5,216 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,216 | €5,216 | = | 0.0% |
| Distributable reserves | 133 | €17,901 | €17,901 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €15,317 | +€15,317 | |
| Amounts payable | 17/49 | €103,212 | €97,318 | -€5,894 | -5.7% |
| Amounts payable after more than one year | 17 | €62,852 | €56,830 | -€6,022 | -9.6% |
| Financial debts | 170/4 | €62,852 | €56,830 | -€6,022 | -9.6% |
| Amounts payable within one year | 42/48 | €39,944 | €40,488 | +€544 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €5,900 | €6,000 | +€100 | +1.7% |
| Trade debts | 44 | €7,831 | €5,092 | -€2,739 | -35.0% |
| Suppliers | 440/4 | €7,831 | €5,092 | -€2,739 | -35.0% |
| Taxes, remuneration and social security | 45 | €22,585 | €25,629 | +€3,044 | +13.5% |
| Taxes | 450/3 | €16,516 | €22,344 | +€5,828 | +35.3% |
| Remuneration and social security | 454/9 | €6,068 | €3,285 | -€2,784 | -45.9% |
| Other amounts payable | 47/48 | €3,628 | €3,767 | +€139 | +3.8% |
| Accrued charges and deferred income | 492/3 | €416 | - | -€416 | |
| Remuneration, social security and pensions | 62 | €38,842 | €39,172 | +€330 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,563 | €7,688 | -€875 | -10.2% |
| Other operating charges | 640/8 | €1,615 | €2,397 | +€782 | +48.4% |
| Gross operating margin | 9900 | €71,099 | €74,172 | +€3,074 | +4.3% |
| Operating profit (loss) | 9901 | €22,078 | €24,915 | +€2,837 | +12.8% |
| Financial income | 75/76B | - | €85 | +€85 | |
| Recurring financial income | 75 | - | €85 | +€85 | |
| Financial charges | 65/66B | €3,086 | €3,831 | +€745 | +24.2% |
| Recurring financial charges | 65 | €3,086 | €3,831 | +€745 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | €18,992 | €21,168 | +€2,176 | +11.5% |
| Income taxes | 67/77 | €5,712 | €5,851 | +€139 | +2.4% |
| Profit (loss) for the period | 9904 | €13,280 | €15,317 | +€2,037 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,280 | €15,317 | +€2,037 | +15.3% |
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 9 October 2026 via checked.be.