LOZASSI: 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.
LOZASSI
Largest movements
- Receivables within one year +€16,964
up €16,964 (+71.2%), from €23,841 to €40,805
of which Trade receivables: +€14,224
- Cash -€2,445
down €2,445 (-84.0%), from €2,910 to €465
mainly Receivables within one year (-€16,964) and Tax, wage and social debts (-€495)
- Other debts +€13,888
up €13,888 (+455.0%), from €3,053 to €16,941
- Profit (loss) carried forward +€880
up €880 (+39.6%), from €2,223 to €3,103
- Tax, wage and social debts -€495
down €495 (-56.2%), from €881 to €386
- Other operating charges +€11,462
up €11,462 (+2959.1%), from €387 to €11,849
- Gross operating margin +€611
up €611 (+4.6%), from €13,190 to €13,801
- Staff costs +€516
new in 2025: €516
- Taxes -€399
down €399 (-45.3%), from €881 to €482
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 | €26,760 | €41,270 | +€14,510 | +54.2% |
| Current assets | 29/58 | €26,760 | €41,270 | +€14,510 | +54.2% |
| Amounts receivable within one year | 40/41 | €23,841 | €40,805 | +€16,964 | +71.2% |
| Trade receivables | 40 | €11,136 | €25,360 | +€14,224 | +127.7% |
| Other amounts receivable | 41 | €12,705 | €15,445 | +€2,740 | +21.6% |
| Cash at bank and in hand | 54/58 | €2,910 | €465 | -€2,445 | -84.0% |
| Deferred charges and accrued income | 490/1 | €9 | - | -€9 | |
| Total equity and liabilities | 10/49 | €26,760 | €41,270 | +€14,510 | +54.2% |
| Equity | 10/15 | €20,623 | €21,503 | +€880 | +4.3% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Outside capital | 11 | €18,200 | - | -€18,200 | |
| Share premium | 1100/10 | €18,200 | - | -€18,200 | |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €200 | +€200 | |
| Other | 1319 | €200 | - | -€200 | |
| Profit (loss) carried forward | 14 | €2,223 | €3,103 | +€880 | +39.6% |
| Amounts payable | 17/49 | €6,137 | €19,767 | +€13,630 | +222.1% |
| Amounts payable within one year | 42/48 | €6,137 | €19,767 | +€13,630 | +222.1% |
| Trade debts | 44 | €2,203 | €2,440 | +€237 | +10.7% |
| Suppliers | 440/4 | €2,203 | €2,440 | +€237 | +10.7% |
| Taxes, remuneration and social security | 45 | €881 | €386 | -€495 | -56.2% |
| Taxes | 450/3 | €881 | €386 | -€495 | -56.2% |
| Other amounts payable | 47/48 | €3,053 | €16,941 | +€13,888 | +455.0% |
| Remuneration, social security and pensions | 62 | - | €516 | +€516 | |
| Other operating charges | 640/8 | €387 | €11,849 | +€11,462 | +2959.1% |
| Non-recurring operating charges | 66A | €64 | - | -€64 | |
| Gross operating margin | 9900 | €13,190 | €13,801 | +€611 | +4.6% |
| Operating profit (loss) | 9901 | €12,739 | €1,436 | -€11,303 | -88.7% |
| Financial charges | 65/66B | €80 | €74 | -€6 | -7.7% |
| Recurring financial charges | 65 | €80 | €74 | -€6 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €12,658 | €1,362 | -€11,296 | -89.2% |
| Income taxes | 67/77 | €881 | €482 | -€399 | -45.3% |
| Profit (loss) for the period | 9904 | €11,777 | €880 | -€10,897 | -92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,777 | €880 | -€10,897 | -92.5% |
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 7 October 2026 via checked.be.