LOYSCO: 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.
LOYSCO
Largest movements
- Current investments +€60,000
new in 2025: €60,000
- Tangible fixed assets -€7,167
down €7,167 (-39.0%), from €18,371 to €11,205
- Receivables within one year -€6,185
down €6,185 (-14.2%), from €43,649 to €37,464
- Cash -€4,885
down €4,885 (-11.7%), from €41,780 to €36,895
mainly Current investments (-€60,000) and Debts after one year (-€7,006)
- Profit (loss) carried forward +€51,319
up €51,319 (+75.1%), from €68,311 to €119,630
- Debts after one year -€7,006
down €7,006 (-64.3%), from €10,896 to €3,890
- Trade debts -€1,732
down €1,732 (-54.4%), from €3,186 to €1,454
- Gross operating margin -€27,370
down €27,370 (-27.0%), from €101,307 to €73,937
- Taxes -€5,243
down €5,243 (-26.9%), from €19,497 to €14,253
- Depreciation -€3,191
down €3,191 (-30.8%), from €10,358 to €7,167
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 | €104,505 | €146,297 | +€41,792 | +40.0% |
| Fixed assets | 21/28 | €18,462 | €11,296 | -€7,167 | -38.8% |
| Tangible fixed assets | 22/27 | €18,371 | €11,205 | -€7,167 | -39.0% |
| Furniture and vehicles | 24 | €18,371 | €11,205 | -€7,167 | -39.0% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €86,042 | €135,001 | +€48,959 | +56.9% |
| Amounts receivable within one year | 40/41 | €43,649 | €37,464 | -€6,185 | -14.2% |
| Trade receivables | 40 | €43,649 | €37,464 | -€6,185 | -14.2% |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €41,780 | €36,895 | -€4,885 | -11.7% |
| Deferred charges and accrued income | 490/1 | €614 | €642 | +€28 | +4.6% |
| Total equity and liabilities | 10/49 | €104,505 | €146,297 | +€41,792 | +40.0% |
| Equity | 10/15 | €69,311 | €120,630 | +€51,319 | +74.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,311 | €119,630 | +€51,319 | +75.1% |
| Amounts payable | 17/49 | €35,193 | €25,666 | -€9,527 | -27.1% |
| Amounts payable after more than one year | 17 | €10,896 | €3,890 | -€7,006 | -64.3% |
| Financial debts | 170/4 | €10,896 | €3,890 | -€7,006 | -64.3% |
| Amounts payable within one year | 42/48 | €24,297 | €21,776 | -€2,521 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €6,672 | €7,006 | +€333 | +5.0% |
| Trade debts | 44 | €3,186 | €1,454 | -€1,732 | -54.4% |
| Suppliers | 440/4 | €3,186 | €1,454 | -€1,732 | -54.4% |
| Taxes, remuneration and social security | 45 | €13,915 | €12,759 | -€1,156 | -8.3% |
| Taxes | 450/3 | €13,915 | €12,759 | -€1,156 | -8.3% |
| Other amounts payable | 47/48 | €524 | €558 | +€34 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,358 | €7,167 | -€3,191 | -30.8% |
| Other operating charges | 640/8 | €1,355 | €425 | -€930 | -68.6% |
| Gross operating margin | 9900 | €101,307 | €73,937 | -€27,370 | -27.0% |
| Operating profit (loss) | 9901 | €89,594 | €66,345 | -€23,249 | -25.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +4300.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +4300.0% |
| Financial charges | 65/66B | €1,786 | €773 | -€1,013 | -56.7% |
| Recurring financial charges | 65 | €1,786 | €773 | -€1,013 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | €87,808 | €65,573 | -€22,235 | -25.3% |
| Income taxes | 67/77 | €19,497 | €14,253 | -€5,243 | -26.9% |
| Profit (loss) for the period | 9904 | €68,311 | €51,319 | -€16,992 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68,311 | €51,319 | -€16,992 | -24.9% |
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 11 October 2026 via checked.be.