LOYS: 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.
LOYS
Largest movements
- Cash -€9,191
down €9,191 (-32.0%), from €28,680 to €19,489
mainly Investment in fixed assets (net) (-€8,426) and Net result for the year (-€5,647)
- Tangible fixed assets +€3,543
up €3,543 (+37.3%), from €9,490 to €13,033
- Profit (loss) carried forward -€5,647
down €5,647 (-6.1%), from -€91,889 to -€97,536
- Gross operating margin -€2,635
down €2,635 (-93.1%), from €2,829 to €195
- Depreciation +€556
up €556 (+12.9%), from €4,327 to €4,883
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 | €38,200 | €32,553 | -€5,647 | -14.8% |
| Fixed assets | 21/28 | €9,520 | €13,064 | +€3,543 | +37.2% |
| Tangible fixed assets | 22/27 | €9,490 | €13,033 | +€3,543 | +37.3% |
| Other tangible fixed assets | 26 | €9,490 | €13,033 | +€3,543 | +37.3% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €28,680 | €19,489 | -€9,191 | -32.0% |
| Cash at bank and in hand | 54/58 | €28,680 | €19,489 | -€9,191 | -32.0% |
| Total equity and liabilities | 10/49 | €38,200 | €32,553 | -€5,647 | -14.8% |
| Equity | 10/15 | -€29,915 | -€35,563 | -€5,647 | -18.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,889 | -€97,536 | -€5,647 | -6.1% |
| Amounts payable | 17/49 | €68,115 | €68,115 | = | 0.0% |
| Amounts payable within one year | 42/48 | €68,115 | €68,115 | = | 0.0% |
| Other amounts payable | 47/48 | €68,115 | €68,115 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,327 | €4,883 | +€556 | +12.9% |
| Other operating charges | 640/8 | €834 | €860 | +€26 | +3.1% |
| Gross operating margin | 9900 | €2,829 | €195 | -€2,635 | -93.1% |
| Operating profit (loss) | 9901 | -€2,332 | -€5,548 | -€3,217 | -138.0% |
| Financial charges | 65/66B | €75 | €99 | +€24 | +31.5% |
| Recurring financial charges | 65 | €75 | €99 | +€24 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,407 | -€5,647 | -€3,240 | -134.6% |
| Profit (loss) for the period | 9904 | -€2,407 | -€5,647 | -€3,240 | -134.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,407 | -€5,647 | -€3,240 | -134.6% |
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.