ARCHITECT KURT LOOMANS: what changed
ARCHITECT KURT LOOMANS
Largest movements
- Cash +€5,843
up €5,843 (+5.1%), from €114,105 to €119,948
mainly Net result for the year (+€18,146) and Receivables within one year (+€2,215)
- Receivables within one year -€2,215
no longer reported in 2025 (was €2,215)
of which Other amounts receivable: -€1,451
- Reserves +€18,146
up €18,146 (+80.3%), from €22,586 to €40,731
- Other debts -€16,708
down €16,708 (-46.0%), from €36,314 to €19,606
- Trade debts +€2,120
up €2,120 (+7,617%), from €28 to €2,148
- Depreciation -€3,214
down €3,214 (-96.3%), from €3,337 to €124
- Gross operating margin +€3,124
up €3,124 (+13.8%), from €22,664 to €25,788
- Taxes +€1,315
up €1,315 (+24.2%), from €5,434 to €6,749
- Financial charges -€1,188
down €1,188 (-90.5%), from €1,313 to €125
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 | €119,025 | €123,780 | +€4,755 | +4.0% |
| Fixed assets | 21/28 | €1,112 | €2,177 | +€1,065 | +95.7% |
| Tangible fixed assets | 22/27 | €1,112 | €2,177 | +€1,065 | +95.7% |
| Plant, machinery and equipment | 23 | - | €2,177 | +€2,177 | |
| Furniture and vehicles | 24 | €1,112 | - | -€1,112 | |
| Current assets | 29/58 | €117,912 | €121,602 | +€3,690 | +3.1% |
| Amounts receivable within one year | 40/41 | €2,215 | - | -€2,215 | |
| Trade receivables | 40 | €764 | - | -€764 | |
| Other amounts receivable | 41 | €1,451 | - | -€1,451 | |
| Cash at bank and in hand | 54/58 | €114,105 | €119,948 | +€5,843 | +5.1% |
| Deferred charges and accrued income | 490/1 | €1,592 | €1,654 | +€62 | +3.9% |
| Total equity and liabilities | 10/49 | €119,025 | €123,780 | +€4,755 | +4.0% |
| Equity | 10/15 | €77,670 | €95,816 | +€18,146 | +23.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,586 | €40,731 | +€18,146 | +80.3% |
| Distributable reserves | 133 | €22,586 | €40,731 | +€18,146 | +80.3% |
| Profit (loss) carried forward | 14 | €48,885 | €48,885 | = | 0.0% |
| Amounts payable | 17/49 | €41,354 | €27,964 | -€13,391 | -32.4% |
| Amounts payable within one year | 42/48 | €41,354 | €27,964 | -€13,391 | -32.4% |
| Trade debts | 44 | €28 | €2,148 | +€2,120 | +7,617% |
| Suppliers | 440/4 | €28 | €2,148 | +€2,120 | +7,617% |
| Taxes, remuneration and social security | 45 | €5,013 | €6,210 | +€1,197 | +23.9% |
| Taxes | 450/3 | €5,013 | €6,210 | +€1,197 | +23.9% |
| Other amounts payable | 47/48 | €36,314 | €19,606 | -€16,708 | -46.0% |
| Non-recurring operating income | 76A | - | €5,128 | +€5,128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,337 | €124 | -€3,214 | -96.3% |
| Other operating charges | 640/8 | €900 | €1,094 | +€194 | +21.6% |
| Gross operating margin | 9900 | €22,664 | €25,788 | +€3,124 | +13.8% |
| Operating profit (loss) | 9901 | €18,427 | €24,570 | +€6,143 | +33.3% |
| Financial income | 75/76B | €541 | €449 | -€92 | -17.0% |
| Recurring financial income | 75 | €541 | €449 | -€92 | -17.0% |
| Financial charges | 65/66B | €1,313 | €125 | -€1,188 | -90.5% |
| Recurring financial charges | 65 | €1,313 | €125 | -€1,188 | -90.5% |
| Profit (loss) for the period before taxes | 9903 | €17,655 | €24,895 | +€7,240 | +41.0% |
| Income taxes | 67/77 | €5,434 | €6,749 | +€1,315 | +24.2% |
| Profit (loss) for the period | 9904 | €12,220 | €18,146 | +€5,925 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,220 | €18,146 | +€5,925 | +48.5% |
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 8 November 2026 via checked.be.