DE LOFT: 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.
DE LOFT
Largest movements
- Cash -€31,651
down €31,651 (-17.8%), from €178,257 to €146,606
mainly Debts after one year (-€28,439) and Receivables within one year (-€16,569)
- Tangible fixed assets -€21,694
down €21,694 (-6.8%), from €320,277 to €298,583
of which Land and buildings: -€15,679
- Receivables within one year +€16,569
up €16,569 (+185%), from €8,974 to €25,543
- Debts after one year -€28,439
down €28,439 (-13.1%), from €217,399 to €188,960
- Tax, wage and social debts -€16,536
down €16,536 (-90.9%), from €18,199 to €1,663
of which Taxes: -€16,740
- Reserves +€8,609
up €8,609 (+18.2%), from €47,246 to €55,855
- Gross operating margin -€61,308
down €61,308 (-40.4%), from €151,850 to €90,542
- Taxes -€19,974
down €19,974 (-86.7%), from €23,045 to €3,071
- Financial charges -€2,088
down €2,088 (-25.9%), from €8,073 to €5,985
- Other operating charges -€1,773
down €1,773 (-14.3%), from €12,405 to €10,632
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 | €508,945 | €477,436 | -€31,509 | -6.2% |
| Fixed assets | 21/28 | €320,328 | €298,634 | -€21,694 | -6.8% |
| Tangible fixed assets | 22/27 | €320,277 | €298,583 | -€21,694 | -6.8% |
| Land and buildings | 22 | €288,155 | €272,476 | -€15,679 | -5.4% |
| Plant, machinery and equipment | 23 | €24,363 | €20,832 | -€3,531 | -14.5% |
| Furniture and vehicles | 24 | €7,759 | €5,275 | -€2,484 | -32.0% |
| Financial fixed assets | 28 | €51 | €51 | = | 0.0% |
| Current assets | 29/58 | €188,617 | €178,802 | -€9,815 | -5.2% |
| Stocks and contracts in progress | 3 | €1,386 | €1,686 | +€300 | +21.6% |
| Stocks | 30/36 | €1,386 | €1,686 | +€300 | +21.6% |
| Amounts receivable within one year | 40/41 | €8,974 | €25,543 | +€16,569 | +185% |
| Other amounts receivable | 41 | €8,974 | €25,543 | +€16,569 | +185% |
| Cash at bank and in hand | 54/58 | €178,257 | €146,606 | -€31,651 | -17.8% |
| Deferred charges and accrued income | 490/1 | - | €4,967 | +€4,967 | |
| Total equity and liabilities | 10/49 | €508,945 | €477,436 | -€31,509 | -6.2% |
| Equity | 10/15 | €240,412 | €249,021 | +€8,609 | +3.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €47,246 | €55,855 | +€8,609 | +18.2% |
| Distributable reserves | 133 | €47,246 | €55,855 | +€8,609 | +18.2% |
| Profit (loss) carried forward | 14 | €174,574 | €174,574 | = | 0.0% |
| Amounts payable | 17/49 | €268,533 | €228,415 | -€40,118 | -14.9% |
| Amounts payable after more than one year | 17 | €217,399 | €188,960 | -€28,439 | -13.1% |
| Financial debts | 170/4 | €217,399 | €188,960 | -€28,439 | -13.1% |
| Amounts payable within one year | 42/48 | €51,134 | €39,455 | -€11,679 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €22,760 | €21,983 | -€777 | -3.4% |
| Trade debts | 44 | €10,175 | €12,206 | +€2,031 | +20.0% |
| Suppliers | 440/4 | €10,175 | €12,206 | +€2,031 | +20.0% |
| Taxes, remuneration and social security | 45 | €18,199 | €1,663 | -€16,536 | -90.9% |
| Taxes | 450/3 | €18,199 | €1,459 | -€16,740 | -92.0% |
| Remuneration and social security | 454/9 | - | €204 | +€204 | |
| Other amounts payable | 47/48 | - | €3,603 | +€3,603 | |
| Remuneration, social security and pensions | 62 | €39,161 | €38,787 | -€374 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,779 | €23,458 | -€321 | -1.3% |
| Other operating charges | 640/8 | €12,405 | €10,632 | -€1,773 | -14.3% |
| Gross operating margin | 9900 | €151,850 | €90,542 | -€61,308 | -40.4% |
| Operating profit (loss) | 9901 | €76,505 | €17,665 | -€58,840 | -76.9% |
| Financial charges | 65/66B | €8,073 | €5,985 | -€2,088 | -25.9% |
| Recurring financial charges | 65 | €8,073 | €5,985 | -€2,088 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €68,432 | €11,680 | -€56,752 | -82.9% |
| Income taxes | 67/77 | €23,045 | €3,071 | -€19,974 | -86.7% |
| Profit (loss) for the period | 9904 | €45,387 | €8,609 | -€36,778 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,387 | €8,609 | -€36,778 | -81.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.