DE LOORE CONSULT: 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 LOORE CONSULT
Largest movements
- Cash +€17,326
up €17,326 (+50.2%), from €34,541 to €51,867
mainly Tax, wage and social debts (+€12,000) and Receivables within one year (+€7,149)
- Receivables within one year -€7,149
down €7,149 (-24.0%), from €29,751 to €22,602
of which Trade receivables: -€7,776
- Deferred charges and accrued income -€4,224
down €4,224 (-100%), from €4,224 to €0
- Tangible fixed assets +€4,040
up €4,040 (+61.6%), from €6,561 to €10,601
of which Other tangible fixed assets: +€4,180
- Receivables after one year -€2,198
down €2,198 (-50.0%), from €4,400 to €2,202
- Tax, wage and social debts +€12,000
up €12,000, from €0 to €12,000
- Trade debts -€5,860
down €5,860 (-49.3%), from €11,876 to €6,016
- Profit (loss) carried forward +€3,681
up €3,681 (+6.4%), from €57,310 to €60,991
- Other debts -€2,087
down €2,087 (-33.2%), from €6,291 to €4,204
- Gross operating margin -€14,428
down €14,428 (-58.7%), from €24,562 to €10,134
- Taxes -€2,996
down €2,996 (-63.0%), from €4,756 to €1,760
- Financial charges -€1,728
down €1,728 (-37.6%), from €4,592 to €2,864
- Other operating charges +€493
up €493 (+1,845%), from €27 to €520
- Depreciation +€465
up €465 (+37.9%), from €1,228 to €1,693
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 | €79,476 | €87,271 | +€7,795 | +9.8% |
| Fixed assets | 21/28 | €6,561 | €10,601 | +€4,040 | +61.6% |
| Tangible fixed assets | 22/27 | €6,561 | €10,601 | +€4,040 | +61.6% |
| Plant, machinery and equipment | 23 | €4,880 | €4,266 | -€614 | -12.6% |
| Furniture and vehicles | 24 | €1,681 | €2,154 | +€473 | +28.2% |
| Other tangible fixed assets | 26 | - | €4,180 | +€4,180 | |
| Current assets | 29/58 | €72,915 | €76,670 | +€3,755 | +5.1% |
| Amounts receivable after more than one year | 29 | €4,400 | €2,202 | -€2,198 | -50.0% |
| Other amounts receivable | 291 | €4,400 | €2,202 | -€2,198 | -50.0% |
| Amounts receivable within one year | 40/41 | €29,751 | €22,602 | -€7,149 | -24.0% |
| Trade receivables | 40 | €24,000 | €16,224 | -€7,776 | -32.4% |
| Other amounts receivable | 41 | €5,751 | €6,378 | +€627 | +10.9% |
| Cash at bank and in hand | 54/58 | €34,541 | €51,867 | +€17,326 | +50.2% |
| Deferred charges and accrued income | 490/1 | €4,224 | €0 | -€4,224 | -100% |
| Total equity and liabilities | 10/49 | €79,476 | €87,271 | +€7,795 | +9.8% |
| Equity | 10/15 | €61,310 | €64,991 | +€3,681 | +6.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,310 | €60,991 | +€3,681 | +6.4% |
| Amounts payable | 17/49 | €18,166 | €22,280 | +€4,113 | +22.6% |
| Amounts payable within one year | 42/48 | €18,166 | €22,280 | +€4,113 | +22.6% |
| Financial debts | 43 | - | €60 | +€60 | |
| Credit institutions | 430/8 | - | €60 | +€60 | |
| Trade debts | 44 | €11,876 | €6,016 | -€5,860 | -49.3% |
| Suppliers | 440/4 | €11,876 | €6,016 | -€5,860 | -49.3% |
| Taxes, remuneration and social security | 45 | €0 | €12,000 | +€12,000 | |
| Remuneration and social security | 454/9 | €0 | €12,000 | +€12,000 | |
| Other amounts payable | 47/48 | €6,291 | €4,204 | -€2,087 | -33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,228 | €1,693 | +€465 | +37.9% |
| Other operating charges | 640/8 | €27 | €520 | +€493 | +1,845% |
| Gross operating margin | 9900 | €24,562 | €10,134 | -€14,428 | -58.7% |
| Operating profit (loss) | 9901 | €23,307 | €7,921 | -€15,386 | -66.0% |
| Financial income | 75/76B | €0 | €384 | +€384 | |
| Recurring financial income | 75 | €0 | €384 | +€384 | |
| Financial charges | 65/66B | €4,592 | €2,864 | -€1,728 | -37.6% |
| Recurring financial charges | 65 | €4,592 | €2,864 | -€1,728 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €18,715 | €5,441 | -€13,274 | -70.9% |
| Income taxes | 67/77 | €4,756 | €1,760 | -€2,996 | -63.0% |
| Profit (loss) for the period | 9904 | €13,960 | €3,681 | -€10,278 | -73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,960 | €3,681 | -€10,278 | -73.6% |
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 13 October 2026 via checked.be.