LOYERSCO: 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.
LOYERSCO
Largest movements
- Cash +€23,969
up €23,969 (+505%), from €4,746 to €28,715
mainly Net result for the year (+€112,786) and Depreciation (+€19,457)
- Tangible fixed assets -€17,178
down €17,178 (-20.1%), from €85,514 to €68,337
- Receivables within one year -€17,110
down €17,110 (-22.4%), from €76,363 to €59,253
of which Trade receivables: -€28,430
- Profit (loss) carried forward -€7,214
down €7,214 (-38.7%), from €18,653 to €11,439
- Trade debts -€5,582
down €5,582 (-78.3%), from €7,127 to €1,545
- Other debts +€4,324
up €4,324 (+201%), from €2,149 to €6,472
- Tax, wage and social debts -€1,847
down €1,847 (-13.5%), from €13,650 to €11,804
- Turnover -€19,416
down €19,416 (-7.4%), from €263,962 to €244,546
- Taxes +€19,318
up €19,318 (+79.5%), from €24,294 to €43,611
- Financial income -€13,613
down €13,613 (-100%), from €13,613 to €0
of which Non-recurring financial income: -€12,935
- Purchases and services -€11,171
down €11,171 (-15.8%), from €70,806 to €59,636
- Other operating charges -€9,978
down €9,978 (-93.2%), from €10,700 to €722
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 | €168,516 | €158,197 | -€10,319 | -6.1% |
| Fixed assets | 21/28 | €87,406 | €70,228 | -€17,178 | -19.7% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €85,514 | €68,337 | -€17,178 | -20.1% |
| Furniture and vehicles | 24 | €85,514 | €68,337 | -€17,178 | -20.1% |
| Financial fixed assets | 28 | €1,892 | €1,892 | = | 0.0% |
| Current assets | 29/58 | €81,110 | €87,969 | +€6,859 | +8.5% |
| Amounts receivable within one year | 40/41 | €76,363 | €59,253 | -€17,110 | -22.4% |
| Trade receivables | 40 | €46,183 | €17,753 | -€28,430 | -61.6% |
| Other amounts receivable | 41 | €30,180 | €41,500 | +€11,320 | +37.5% |
| Cash at bank and in hand | 54/58 | €4,746 | €28,715 | +€23,969 | +505% |
| Total equity and liabilities | 10/49 | €168,516 | €158,197 | -€10,319 | -6.1% |
| Equity | 10/15 | €20,508 | €13,294 | -€7,214 | -35.2% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,653 | €11,439 | -€7,214 | -38.7% |
| Provisions and deferred taxes | 16 | €125,082 | €125,082 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €125,082 | €125,082 | = | 0.0% |
| Pensions and similar obligations | 160 | €125,082 | €125,082 | = | 0.0% |
| Amounts payable | 17/49 | €22,925 | €19,821 | -€3,105 | -13.5% |
| Amounts payable within one year | 42/48 | €22,925 | €19,821 | -€3,105 | -13.5% |
| Trade debts | 44 | €7,127 | €1,545 | -€5,582 | -78.3% |
| Suppliers | 440/4 | €7,127 | €1,545 | -€5,582 | -78.3% |
| Taxes, remuneration and social security | 45 | €13,650 | €11,804 | -€1,847 | -13.5% |
| Taxes | 450/3 | €13,650 | €11,804 | -€1,847 | -13.5% |
| Other amounts payable | 47/48 | €2,149 | €6,472 | +€4,324 | +201% |
| Turnover | 70 | €263,962 | €244,546 | -€19,416 | -7.4% |
| Non-recurring operating income | 76A | €4,080 | €0 | -€4,080 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €70,806 | €59,636 | -€11,171 | -15.8% |
| Remuneration, social security and pensions | 62 | €11,899 | €12,060 | +€161 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,105 | €19,457 | -€1,648 | -7.8% |
| Other operating charges | 640/8 | €10,700 | €722 | -€9,978 | -93.2% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €193,155 | €188,798 | -€4,357 | -2.3% |
| Operating profit (loss) | 9901 | €149,452 | €156,559 | +€7,108 | +4.8% |
| Financial income | 75/76B | €13,613 | €0 | -€13,613 | -100% |
| Recurring financial income | 75 | €678 | €0 | -€678 | -100% |
| Non-recurring financial income | 76B | €12,935 | €0 | -€12,935 | -100% |
| Financial charges | 65/66B | €692 | €162 | -€530 | -76.6% |
| Recurring financial charges | 65 | €163 | €162 | -€1 | -0.7% |
| Non-recurring financial charges | 66B | €529 | €0 | -€529 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €162,373 | €156,397 | -€5,976 | -3.7% |
| Income taxes | 67/77 | €24,294 | €43,611 | +€19,318 | +79.5% |
| Profit (loss) for the period | 9904 | €138,079 | €112,786 | -€25,293 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €138,079 | €112,786 | -€25,293 | -18.3% |
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 14 October 2026 via checked.be.