DE LOOSE: 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 LOOSE
Largest movements
- Current investments +€12,939
up €12,939 (+16.0%), from €80,801 to €93,740
- Cash +€2,606
up €2,606 (+3.3%), from €79,986 to €82,593
mainly Net result for the year (+€15,100) and Deferred charges and accrued income (+€2,220)
- Deferred charges and accrued income -€2,220
down €2,220 (-39.3%), from €5,646 to €3,426
- Reserves +€15,000
up €15,000 (+15.9%), from €94,579 to €109,579
of which Distributable reserves: +€15,000
- Tax, wage and social debts -€2,545
down €2,545 (-50.5%), from €5,035 to €2,490
- Gross operating margin -€8,797
down €8,797 (-9.7%), from €91,071 to €82,274
- Staff costs +€3,962
up €3,962 (+7.1%), from €55,539 to €59,501
- Taxes -€3,379
down €3,379 (-35.9%), from €9,408 to €6,029
- Financial income +€1,433
up €1,433 (+858%), from €167 to €1,600
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 | €175,582 | €188,201 | +€12,619 | +7.2% |
| Fixed assets | 21/28 | €3,951 | €2,410 | -€1,542 | -39.0% |
| Tangible fixed assets | 22/27 | €3,731 | €2,190 | -€1,542 | -41.3% |
| Plant, machinery and equipment | 23 | €1,899 | €763 | -€1,137 | -59.8% |
| Furniture and vehicles | 24 | €1,832 | €1,427 | -€405 | -22.1% |
| Financial fixed assets | 28 | €220 | €220 | = | 0.0% |
| Current assets | 29/58 | €171,631 | €185,791 | +€14,161 | +8.3% |
| Stocks and contracts in progress | 3 | €4,102 | €4,703 | +€601 | +14.7% |
| Stocks | 30/36 | €4,102 | €4,703 | +€601 | +14.7% |
| Amounts receivable within one year | 40/41 | €1,095 | €1,330 | +€234 | +21.4% |
| Trade receivables | 40 | €1,089 | €387 | -€702 | -64.4% |
| Other amounts receivable | 41 | €6 | €943 | +€936 | +14,860% |
| Current investments | 50/53 | €80,801 | €93,740 | +€12,939 | +16.0% |
| Cash at bank and in hand | 54/58 | €79,986 | €82,593 | +€2,606 | +3.3% |
| Deferred charges and accrued income | 490/1 | €5,646 | €3,426 | -€2,220 | -39.3% |
| Total equity and liabilities | 10/49 | €175,582 | €188,201 | +€12,619 | +7.2% |
| Equity | 10/15 | €164,955 | €180,055 | +€15,100 | +9.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €94,579 | €109,579 | +€15,000 | +15.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €92,720 | €107,720 | +€15,000 | +16.2% |
| Profit (loss) carried forward | 14 | €64,179 | €64,278 | +€100 | +0.2% |
| Amounts payable | 17/49 | €10,627 | €8,147 | -€2,481 | -23.3% |
| Amounts payable within one year | 42/48 | €10,627 | €8,147 | -€2,481 | -23.3% |
| Trade debts | 44 | €3,034 | €3,056 | +€22 | +0.7% |
| Suppliers | 440/4 | €3,034 | €3,056 | +€22 | +0.7% |
| Taxes, remuneration and social security | 45 | €5,035 | €2,490 | -€2,545 | -50.5% |
| Taxes | 450/3 | €5,035 | €2,490 | -€2,545 | -50.5% |
| Other amounts payable | 47/48 | €2,558 | €2,600 | +€42 | +1.6% |
| Remuneration, social security and pensions | 62 | €55,539 | €59,501 | +€3,962 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,489 | €1,542 | +€52 | +3.5% |
| Other operating charges | 640/8 | €1,096 | €1,548 | +€452 | +41.2% |
| Gross operating margin | 9900 | €91,071 | €82,274 | -€8,797 | -9.7% |
| Operating profit (loss) | 9901 | €32,946 | €19,684 | -€13,262 | -40.3% |
| Financial income | 75/76B | €167 | €1,600 | +€1,433 | +858% |
| Recurring financial income | 75 | €167 | €1,600 | +€1,433 | +858% |
| Financial charges | 65/66B | €100 | €154 | +€54 | +54.1% |
| Recurring financial charges | 65 | €100 | €154 | +€54 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | €33,013 | €21,129 | -€11,884 | -36.0% |
| Income taxes | 67/77 | €9,408 | €6,029 | -€3,379 | -35.9% |
| Profit (loss) for the period | 9904 | €23,605 | €15,100 | -€8,505 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,605 | €15,100 | -€8,505 | -36.0% |
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 15 October 2026 via checked.be.