ALICIA LOOTS: 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.
ALICIA LOOTS
Largest movements
- Tangible fixed assets +€38,361
up €38,361 (+8,947%), from €429 to €38,790
of which Other tangible fixed assets: +€37,850
- Cash -€19,943
down €19,943 (-36.3%), from €54,935 to €34,992
mainly Investment in fixed assets (net) (-€40,763) and Receivables within one year (-€5,825)
- Receivables within one year +€5,825
up €5,825 (+58.3%), from €10,000 to €15,825
of which Trade receivables: +€3,900
- Deferred charges and accrued income +€5,277
up €5,277 (+3,622%), from €146 to €5,423
- Profit (loss) carried forward +€29,943
up €29,943 (+57.0%), from €52,535 to €82,477
- Gross operating margin -€8,091
down €8,091 (-16.9%), from €47,928 to €39,837
- Taxes -€2,635
down €2,635 (-26.9%), from €9,788 to €7,152
- Depreciation +€1,755
up €1,755 (+271%), from €647 to €2,402
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.
Derived cash bridge
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 | €65,509 | €95,030 | +€29,521 | +45.1% |
| Fixed assets | 21/28 | €429 | €38,790 | +€38,361 | +8,947% |
| Tangible fixed assets | 22/27 | €429 | €38,790 | +€38,361 | +8,947% |
| Plant, machinery and equipment | 23 | €429 | €940 | +€511 | +119% |
| Other tangible fixed assets | 26 | - | €37,850 | +€37,850 | |
| Current assets | 29/58 | €65,081 | €56,240 | -€8,840 | -13.6% |
| Amounts receivable within one year | 40/41 | €10,000 | €15,825 | +€5,825 | +58.3% |
| Trade receivables | 40 | €10,000 | €13,900 | +€3,900 | +39.0% |
| Other amounts receivable | 41 | - | €1,925 | +€1,925 | |
| Cash at bank and in hand | 54/58 | €54,935 | €34,992 | -€19,943 | -36.3% |
| Deferred charges and accrued income | 490/1 | €146 | €5,423 | +€5,277 | +3,622% |
| Total equity and liabilities | 10/49 | €65,509 | €95,030 | +€29,521 | +45.1% |
| Equity | 10/15 | €54,535 | €84,477 | +€29,943 | +54.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,535 | €82,477 | +€29,943 | +57.0% |
| Amounts payable | 17/49 | €10,975 | €10,553 | -€422 | -3.8% |
| Amounts payable within one year | 42/48 | €10,951 | €10,102 | -€848 | -7.7% |
| Trade debts | 44 | €905 | €895 | -€10 | -1.1% |
| Suppliers | 440/4 | €905 | €895 | -€10 | -1.1% |
| Taxes, remuneration and social security | 45 | €8,267 | €8,301 | +€34 | +0.4% |
| Taxes | 450/3 | €8,267 | €6,228 | -€2,039 | -24.7% |
| Remuneration and social security | 454/9 | - | €2,073 | +€2,073 | |
| Other amounts payable | 47/48 | €1,778 | €906 | -€872 | -49.0% |
| Accrued charges and deferred income | 492/3 | €24 | €450 | +€426 | +1,769% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €647 | €2,402 | +€1,755 | +271% |
| Non-recurring operating charges | 66A | - | €162 | +€162 | |
| Gross operating margin | 9900 | €47,928 | €39,837 | -€8,091 | -16.9% |
| Operating profit (loss) | 9901 | €47,281 | €37,273 | -€10,008 | -21.2% |
| Financial income | 75/76B | €227 | €256 | +€29 | +13.0% |
| Recurring financial income | 75 | €227 | €256 | +€29 | +13.0% |
| Financial charges | 65/66B | €26 | €434 | +€408 | +1,564% |
| Recurring financial charges | 65 | €26 | €434 | +€408 | +1,564% |
| Profit (loss) for the period before taxes | 9903 | €47,482 | €37,095 | -€10,387 | -21.9% |
| Income taxes | 67/77 | €9,788 | €7,152 | -€2,635 | -26.9% |
| Profit (loss) for the period | 9904 | €37,694 | €29,943 | -€7,752 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,694 | €29,943 | -€7,752 | -20.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.