LOZANCO: 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.
LOZANCO
Largest movements
- Stocks and contracts -€116,500
down €116,500 (-62.6%), from €186,000 to €69,500
- Tangible fixed assets -€61,762
down €61,762 (-14.3%), from €431,065 to €369,303
of which Furniture and vehicles: -€54,621
- Cash +€30,624
up €30,624 (+102.9%), from €29,766 to €60,391
mainly Stocks and contracts (+€116,500) and Depreciation (+€64,382)
- Receivables within one year -€14,384
down €14,384 (-39.2%), from €36,667 to €22,283
of which Other amounts receivable: -€19,384
- Other debts -€194,621
down €194,621 (-51.7%), from €376,309 to €181,688
- Profit (loss) carried forward +€41,941
up €41,941 (+57.1%), from -€73,432 to -€31,491
- Debts after one year -€9,367
down €9,367 (-30.1%), from €31,085 to €21,717
- Tax, wage and social debts +€9,357
up €9,357 (+5516.0%), from €170 to €9,526
- Accrued charges and deferred income -€8,011
down €8,011 (-64.4%), from €12,445 to €4,434
- Gross operating margin -€13,729
down €13,729 (-10.2%), from €134,214 to €120,485
- Taxes +€7,547
up €7,547 (+4449.3%), from €170 to €7,717
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 | €688,199 | €525,796 | -€162,404 | -23.6% |
| Fixed assets | 21/28 | €431,065 | €369,303 | -€61,762 | -14.3% |
| Tangible fixed assets | 22/27 | €431,065 | €369,303 | -€61,762 | -14.3% |
| Land and buildings | 22 | €100,000 | €100,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €40,308 | €33,167 | -€7,141 | -17.7% |
| Furniture and vehicles | 24 | €290,757 | €236,136 | -€54,621 | -18.8% |
| Current assets | 29/58 | €257,134 | €156,493 | -€100,641 | -39.1% |
| Stocks and contracts in progress | 3 | €186,000 | €69,500 | -€116,500 | -62.6% |
| Stocks | 30/36 | €186,000 | €69,500 | -€116,500 | -62.6% |
| Amounts receivable within one year | 40/41 | €36,667 | €22,283 | -€14,384 | -39.2% |
| Trade receivables | 40 | €15,000 | €20,000 | +€5,000 | +33.3% |
| Other amounts receivable | 41 | €21,667 | €2,283 | -€19,384 | -89.5% |
| Cash at bank and in hand | 54/58 | €29,766 | €60,391 | +€30,624 | +102.9% |
| Deferred charges and accrued income | 490/1 | €4,701 | €4,320 | -€381 | -8.1% |
| Total equity and liabilities | 10/49 | €688,199 | €525,796 | -€162,404 | -23.6% |
| Equity | 10/15 | €255,771 | €297,712 | +€41,941 | +16.4% |
| Contributions | 10/11 | €328,459 | €328,459 | = | 0.0% |
| Capital | 10 | €328,459 | €328,459 | = | 0.0% |
| Issued capital | 100 | €328,459 | €328,459 | = | 0.0% |
| Reserves | 13 | €744 | €744 | = | 0.0% |
| Non-distributable reserves | 130/1 | €744 | €744 | = | 0.0% |
| Legal reserve | 130 | €744 | €744 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,432 | -€31,491 | +€41,941 | +57.1% |
| Amounts payable | 17/49 | €432,428 | €228,084 | -€204,344 | -47.3% |
| Amounts payable after more than one year | 17 | €31,085 | €21,717 | -€9,367 | -30.1% |
| Financial debts | 170/4 | €31,085 | €21,717 | -€9,367 | -30.1% |
| Amounts payable within one year | 42/48 | €388,898 | €201,933 | -€186,966 | -48.1% |
| Current portion of amounts payable after more than one year | 42 | €9,197 | €9,367 | +€171 | +1.9% |
| Trade debts | 44 | €3,223 | €1,351 | -€1,872 | -58.1% |
| Suppliers | 440/4 | €3,223 | €1,351 | -€1,872 | -58.1% |
| Taxes, remuneration and social security | 45 | €170 | €9,526 | +€9,357 | +5516.0% |
| Taxes | 450/3 | €170 | €9,526 | +€9,357 | +5516.0% |
| Other amounts payable | 47/48 | €376,309 | €181,688 | -€194,621 | -51.7% |
| Accrued charges and deferred income | 492/3 | €12,445 | €4,434 | -€8,011 | -64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,728 | €64,382 | -€346 | -0.5% |
| Other operating charges | 640/8 | €1,713 | €1,477 | -€236 | -13.8% |
| Gross operating margin | 9900 | €134,214 | €120,485 | -€13,729 | -10.2% |
| Operating profit (loss) | 9901 | €67,772 | €54,626 | -€13,146 | -19.4% |
| Financial income | 75/76B | - | €274 | +€274 | |
| Recurring financial income | 75 | - | €274 | +€274 | |
| Financial charges | 65/66B | €6,464 | €5,242 | -€1,222 | -18.9% |
| Recurring financial charges | 65 | €6,464 | €5,242 | -€1,222 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €61,308 | €49,658 | -€11,651 | -19.0% |
| Income taxes | 67/77 | €170 | €7,717 | +€7,547 | +4449.3% |
| Profit (loss) for the period | 9904 | €61,139 | €41,941 | -€19,198 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,139 | €41,941 | -€19,198 | -31.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.