LOYSON & CO: 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.
LOYSON & CO
Largest movements
- Cash +€225,205
up €225,205 (+1,186%), from €18,989 to €244,194
mainly Current investments (+€159,245) and Net result for the year (+€50,722)
- Current investments -€159,245
down €159,245 (-22.7%), from €701,739 to €542,494
- Tangible fixed assets -€10,377
down €10,377 (-4.2%), from €245,111 to €234,734
of which Land and buildings: -€10,217
- Reserves +€50,722
up €50,722 (+5.5%), from €919,863 to €970,585
of which Distributable reserves: +€52,300
- Financial income +€51,806
up €51,806 (+283%), from €18,304 to €70,109
- Taxes +€6,083
up €6,083 (+77.5%), from €7,847 to €13,929
- Financial charges +€4,820
up €4,820 (+31.8%), from €15,171 to €19,991
- Gross operating margin +€1,577
up €1,577 (+5.7%), from €27,706 to €29,283
- Depreciation -€1,261
down €1,261 (-10.8%), from €11,638 to €10,377
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 | €969,085 | €1,024,841 | +€55,756 | +5.8% |
| Fixed assets | 21/28 | €245,111 | €234,734 | -€10,377 | -4.2% |
| Tangible fixed assets | 22/27 | €245,111 | €234,734 | -€10,377 | -4.2% |
| Land and buildings | 22 | €244,791 | €234,574 | -€10,217 | -4.2% |
| Plant, machinery and equipment | 23 | €320 | €160 | -€160 | -50.0% |
| Current assets | 29/58 | €723,974 | €790,107 | +€66,133 | +9.1% |
| Amounts receivable after more than one year | 29 | - | €193 | +€193 | |
| Other amounts receivable | 291 | - | €193 | +€193 | |
| Current investments | 50/53 | €701,739 | €542,494 | -€159,245 | -22.7% |
| Cash at bank and in hand | 54/58 | €18,989 | €244,194 | +€225,205 | +1,186% |
| Deferred charges and accrued income | 490/1 | €3,246 | €3,226 | -€20 | -0.6% |
| Total equity and liabilities | 10/49 | €969,085 | €1,024,841 | +€55,756 | +5.8% |
| Equity | 10/15 | €944,863 | €995,585 | +€50,722 | +5.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €919,863 | €970,585 | +€50,722 | +5.5% |
| Tax-exempt reserves | 132 | €42,083 | €40,504 | -€1,578 | -3.8% |
| Distributable reserves | 133 | €877,780 | €930,080 | +€52,300 | +6.0% |
| Provisions and deferred taxes | 16 | €21,669 | €20,857 | -€813 | -3.8% |
| Deferred taxes | 168 | €21,669 | €20,857 | -€813 | -3.8% |
| Amounts payable | 17/49 | €2,553 | €8,400 | +€5,847 | +229% |
| Amounts payable within one year | 42/48 | €2,553 | €4,466 | +€1,913 | +74.9% |
| Trade debts | 44 | €1,221 | - | -€1,221 | |
| Suppliers | 440/4 | €1,221 | - | -€1,221 | |
| Taxes, remuneration and social security | 45 | €1,332 | €4,466 | +€3,134 | +235% |
| Taxes | 450/3 | €1,332 | €4,466 | +€3,134 | +235% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €3,934 | +€3,934 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,638 | €10,377 | -€1,261 | -10.8% |
| Other operating charges | 640/8 | €5,146 | €5,186 | +€40 | +0.8% |
| Gross operating margin | 9900 | €27,706 | €29,283 | +€1,577 | +5.7% |
| Operating profit (loss) | 9901 | €10,923 | €13,720 | +€2,797 | +25.6% |
| Financial income | 75/76B | €18,304 | €70,109 | +€51,806 | +283% |
| Recurring financial income | 75 | €18,304 | €70,109 | +€51,806 | +283% |
| Financial charges | 65/66B | €15,171 | €19,991 | +€4,820 | +31.8% |
| Recurring financial charges | 65 | €15,171 | €19,991 | +€4,820 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | €14,056 | €63,838 | +€49,783 | +354% |
| Transfer from deferred taxes | 780 | €813 | €813 | = | 0.0% |
| Income taxes | 67/77 | €7,847 | €13,929 | +€6,083 | +77.5% |
| Profit (loss) for the period | 9904 | €7,022 | €50,722 | +€43,700 | +622% |
| Transfer from tax-exempt reserves | 789 | €1,578 | €1,578 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,600 | €52,300 | +€43,700 | +508% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.