LOAY: what changed
LOAY
Largest movements
- Cash +€15,278
up €15,278 (+808%), from €1,891 to €17,169
mainly Net result for the year (+€12,263) and Receivables within one year (+€3,094)
- Receivables within one year -€3,094
down €3,094 (-80.7%), from €3,836 to €742
- Tangible fixed assets -€646
down €646 (-21.8%), from €2,967 to €2,321
- Intangible fixed assets -€337
no longer reported in 2025 (was €337)
- Profit (loss) carried forward +€12,263
up €12,263 (+55.5%), from -€22,107 to -€9,844
- Other debts -€1,008
down €1,008 (-12.3%), from €8,196 to €7,188
- Trade debts -€818
down €818 (-4.1%), from €19,815 to €18,997
- Tax, wage and social debts +€763
up €763 (+35.9%), from €2,127 to €2,890
of which Remuneration and social security: +€1,401
- Turnover -€59,162
no longer reported in 2025 (was €59,162)
- Gross operating margin +€35,502
up €35,502, from -€3,330 to €32,171
- Purchases and services -€2,774
down €2,774 (-4.4%), from €62,493 to €59,719
- Staff costs +€1,235
up €1,235 (+23.0%), from €5,368 to €6,602
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,031 | €20,232 | +€11,201 | +124% |
| Fixed assets | 21/28 | €3,304 | €2,321 | -€983 | -29.8% |
| Intangible fixed assets | 21 | €337 | - | -€337 | |
| Tangible fixed assets | 22/27 | €2,967 | €2,321 | -€646 | -21.8% |
| Plant, machinery and equipment | 23 | €2,967 | €2,321 | -€646 | -21.8% |
| Current assets | 29/58 | €5,727 | €17,911 | +€12,184 | +213% |
| Amounts receivable within one year | 40/41 | €3,836 | €742 | -€3,094 | -80.7% |
| Trade receivables | 40 | €3,836 | €742 | -€3,094 | -80.7% |
| Cash at bank and in hand | 54/58 | €1,891 | €17,169 | +€15,278 | +808% |
| Total equity and liabilities | 10/49 | €9,031 | €20,232 | +€11,201 | +124% |
| Equity | 10/15 | -€21,107 | -€8,844 | +€12,263 | +58.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,107 | -€9,844 | +€12,263 | +55.5% |
| Amounts payable | 17/49 | €30,138 | €29,076 | -€1,062 | -3.5% |
| Amounts payable within one year | 42/48 | €30,138 | €29,076 | -€1,062 | -3.5% |
| Trade debts | 44 | €19,815 | €18,997 | -€818 | -4.1% |
| Suppliers | 440/4 | €19,815 | €18,997 | -€818 | -4.1% |
| Taxes, remuneration and social security | 45 | €2,127 | €2,890 | +€763 | +35.9% |
| Taxes | 450/3 | €2,127 | €1,489 | -€637 | -30.0% |
| Remuneration and social security | 454/9 | - | €1,401 | +€1,401 | |
| Other amounts payable | 47/48 | €8,196 | €7,188 | -€1,008 | -12.3% |
| Turnover | 70 | €59,162 | - | -€59,162 | |
| Goods, raw materials, services and sundry goods | 60/61 | €62,493 | €59,719 | -€2,774 | -4.4% |
| Remuneration, social security and pensions | 62 | €5,368 | €6,602 | +€1,235 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,349 | €2,206 | -€144 | -6.1% |
| Other operating charges | 640/8 | €261 | €742 | +€481 | +185% |
| Non-recurring operating charges | 66A | - | €10,000 | +€10,000 | |
| Gross operating margin | 9900 | -€3,330 | €32,171 | +€35,502 | |
| Operating profit (loss) | 9901 | -€11,308 | €12,621 | +€23,929 | |
| Financial charges | 65/66B | €510 | €5 | -€505 | -99.0% |
| Recurring financial charges | 65 | €510 | €5 | -€505 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,818 | €12,616 | +€24,434 | |
| Income taxes | 67/77 | - | €353 | +€353 | |
| Profit (loss) for the period | 9904 | -€11,818 | €12,263 | +€24,080 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,818 | €12,263 | +€24,080 |
Next steps
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 1 November 2026 via checked.be.