AB LOONCONSTRUCT: 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.
AB LOONCONSTRUCT
Largest movements
- Stocks and contracts -€42,091
down €42,091 (-86.8%), from €48,519 to €6,428
- Receivables within one year +€40,476
up €40,476 (+34.6%), from €117,105 to €157,581
of which Other amounts receivable: +€57,377
- Tangible fixed assets -€32,172
down €32,172 (-25.7%), from €125,368 to €93,195
of which Plant, machinery and equipment: -€23,942
- Cash +€5,627
up €5,627 (+77.4%), from €7,273 to €12,900
mainly Net result for the year (+€119,895) and Depreciation (+€52,022)
- Other debts -€155,956
down €155,956 (-100.0%), from €155,956 to €0
- Reserves +€119,895
up €119,895 (+169.0%), from €70,951 to €190,846
- Tax, wage and social debts +€10,556
up €10,556 (+230.5%), from €4,579 to €15,135
- Accrued charges and deferred income +€8,764
new in 2025: €8,764
- Debts after one year -€7,667
down €7,667 (-80.0%), from €9,583 to €1,917
- Gross operating margin +€139,794
up €139,794 (+168.5%), from €82,963 to €222,757
- Taxes +€35,977
up €35,977 (+785.7%), from €4,579 to €40,556
- Depreciation -€10,859
down €10,859 (-17.3%), from €62,881 to €52,022
- Financial charges +€8,521
up €8,521 (+980.4%), from €869 to €9,390
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 | €299,322 | €270,422 | -€28,900 | -9.7% |
| Fixed assets | 21/28 | €125,368 | €93,195 | -€32,172 | -25.7% |
| Tangible fixed assets | 22/27 | €125,368 | €93,195 | -€32,172 | -25.7% |
| Plant, machinery and equipment | 23 | €96,455 | €72,513 | -€23,942 | -24.8% |
| Furniture and vehicles | 24 | €28,913 | €20,683 | -€8,230 | -28.5% |
| Current assets | 29/58 | €173,955 | €177,227 | +€3,273 | +1.9% |
| Stocks and contracts in progress | 3 | €48,519 | €6,428 | -€42,091 | -86.8% |
| Stocks | 30/36 | €48,519 | €6,428 | -€42,091 | -86.8% |
| Amounts receivable within one year | 40/41 | €117,105 | €157,581 | +€40,476 | +34.6% |
| Trade receivables | 40 | €112,680 | €95,779 | -€16,902 | -15.0% |
| Other amounts receivable | 41 | €4,425 | €61,802 | +€57,377 | +1296.7% |
| Cash at bank and in hand | 54/58 | €7,273 | €12,900 | +€5,627 | +77.4% |
| Deferred charges and accrued income | 490/1 | €1,057 | €318 | -€739 | -69.9% |
| Total equity and liabilities | 10/49 | €299,322 | €270,422 | -€28,900 | -9.7% |
| Equity | 10/15 | €77,151 | €197,046 | +€119,895 | +155.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,951 | €190,846 | +€119,895 | +169.0% |
| Distributable reserves | 133 | €70,951 | €190,846 | +€119,895 | +169.0% |
| Amounts payable | 17/49 | €222,172 | €73,377 | -€148,795 | -67.0% |
| Amounts payable after more than one year | 17 | €9,583 | €1,917 | -€7,667 | -80.0% |
| Financial debts | 170/4 | €9,583 | €1,917 | -€7,667 | -80.0% |
| Amounts payable within one year | 42/48 | €212,588 | €62,697 | -€149,892 | -70.5% |
| Current portion of amounts payable after more than one year | 42 | €7,667 | €7,667 | = | 0.0% |
| Trade debts | 44 | €44,387 | €39,358 | -€5,028 | -11.3% |
| Suppliers | 440/4 | €44,387 | €39,358 | -€5,028 | -11.3% |
| Advances received on contracts in progress | 46 | - | €536 | +€536 | |
| Taxes, remuneration and social security | 45 | €4,579 | €15,135 | +€10,556 | +230.5% |
| Taxes | 450/3 | €4,579 | €15,135 | +€10,556 | +230.5% |
| Other amounts payable | 47/48 | €155,956 | €0 | -€155,956 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €8,764 | +€8,764 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,881 | €52,022 | -€10,859 | -17.3% |
| Other operating charges | 640/8 | €896 | €893 | -€3 | -0.3% |
| Gross operating margin | 9900 | €82,963 | €222,757 | +€139,794 | +168.5% |
| Operating profit (loss) | 9901 | €19,187 | €169,842 | +€150,655 | +785.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €869 | €9,390 | +€8,521 | +980.4% |
| Recurring financial charges | 65 | €869 | €9,390 | +€8,521 | +980.4% |
| Profit (loss) for the period before taxes | 9903 | €18,318 | €160,451 | +€142,134 | +775.9% |
| Income taxes | 67/77 | €4,579 | €40,556 | +€35,977 | +785.7% |
| Profit (loss) for the period | 9904 | €13,739 | €119,895 | +€106,156 | +772.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,739 | €119,895 | +€106,156 | +772.7% |
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 6 October 2026 via checked.be.