LOSAMA: what changed
What changed
LOSAMA
filed annual accounts (NBB)
Net result for the year
€13,799
2024 · €13,997-€198
Equity
€42,552
2024 · €28,753+€13,799
Cash
€61,642
2024 · €64,091-€2,449
Balance sheet total
€445,750
2024 · €463,344-€17,595
Largest movements
Assets
- Tangible fixed assets -€25,156
down €25,156 (-6.3%), from €398,906 to €373,750
- Receivables within one year +€10,000
up €10,000, from €0 to €10,000
Equity and liabilities
- Debts after one year -€39,276
down €39,276 (-12.6%), from €312,411 to €273,135
- Reserves +€13,799
up €13,799 (+136%), from €10,153 to €23,952
- Tax, wage and social debts +€6,905
up €6,905 (+133%), from €5,199 to €12,104
Income statement
- Financial charges -€2,084
down €2,084 (-19.4%), from €10,743 to €8,659
- Taxes +€1,707
up €1,707 (+32.8%), from €5,199 to €6,905
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€13,997
Gross operating margin
-€485
Other operating charges
-€90
Financial charges
+€2,084
Taxes
-€1,707
Result 2025
€13,799
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€32,672
Investment
€0
Financing
-€35,121
Cash 2024
€64,091
From operations (derived)
+€32,672
Net result for the year
+€13,799
Depreciation
+€25,156
Receivables within one year
-€10,000
Smaller working-capital items
-€91
Trade debts
-€387
Tax, wage and social debts
+€6,905
Other debts
-€2,710
Financing
-€35,121
Debts after one year
-€39,276
Current portion of long-term debt
+€4,155
Cash 2025
€61,642
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €463,344 | €445,750 | -€17,595 | -3.8% |
| Fixed assets | 21/28 | €398,906 | €373,750 | -€25,156 | -6.3% |
| Tangible fixed assets | 22/27 | €398,906 | €373,750 | -€25,156 | -6.3% |
| Land and buildings | 22 | €398,906 | €373,750 | -€25,156 | -6.3% |
| Current assets | 29/58 | €64,438 | €72,000 | +€7,562 | +11.7% |
| Amounts receivable within one year | 40/41 | €0 | €10,000 | +€10,000 | |
| Trade receivables | 40 | €0 | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €64,091 | €61,642 | -€2,449 | -3.8% |
| Deferred charges and accrued income | 490/1 | €347 | €358 | +€11 | +3.2% |
| Total equity and liabilities | 10/49 | €463,344 | €445,750 | -€17,595 | -3.8% |
| Equity | 10/15 | €28,753 | €42,552 | +€13,799 | +48.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,153 | €23,952 | +€13,799 | +136% |
| Distributable reserves | 133 | €10,153 | €23,952 | +€13,799 | +136% |
| Amounts payable | 17/49 | €434,591 | €403,198 | -€31,394 | -7.2% |
| Amounts payable after more than one year | 17 | €312,411 | €273,135 | -€39,276 | -12.6% |
| Financial debts | 170/4 | €312,411 | €273,135 | -€39,276 | -12.6% |
| Amounts payable within one year | 42/48 | €121,428 | €129,391 | +€7,963 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €37,696 | €41,851 | +€4,155 | +11.0% |
| Trade debts | 44 | €387 | €0 | -€387 | -100% |
| Suppliers | 440/4 | €387 | €0 | -€387 | -100% |
| Taxes, remuneration and social security | 45 | €5,199 | €12,104 | +€6,905 | +133% |
| Taxes | 450/3 | €5,199 | €12,104 | +€6,905 | +133% |
| Other amounts payable | 47/48 | €78,146 | €75,435 | -€2,710 | -3.5% |
| Accrued charges and deferred income | 492/3 | €752 | €672 | -€80 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,156 | €25,156 | = | 0.0% |
| Other operating charges | 640/8 | €2,883 | €2,974 | +€90 | +3.1% |
| Gross operating margin | 9900 | €57,978 | €57,494 | -€485 | -0.8% |
| Operating profit (loss) | 9901 | €29,939 | €29,364 | -€575 | -1.9% |
| Financial charges | 65/66B | €10,743 | €8,659 | -€2,084 | -19.4% |
| Recurring financial charges | 65 | €10,743 | €8,659 | -€2,084 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €19,195 | €20,704 | +€1,509 | +7.9% |
| Income taxes | 67/77 | €5,199 | €6,905 | +€1,707 | +32.8% |
| Profit (loss) for the period | 9904 | €13,997 | €13,799 | -€198 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,997 | €13,799 | -€198 | -1.4% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.