loak.studio: what changed
Two fiscal 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.
loak.studio
Largest movements
- Cash +€9,285
up €9,285 (+92.9%), from €9,993 to €19,278
mainly Net result for the year (+€7,556) and Tax, wage and social debts (+€2,002)
- Tangible fixed assets +€1,574
up €1,574 (+268.5%), from €586 to €2,161
of which Furniture and vehicles: +€1,260
- Receivables within one year -€548
down €548 (-18.8%), from €2,912 to €2,364
of which Trade receivables: -€540
- Deferred charges and accrued income -€491
down €491 (-98.8%), from €497 to €6
- Financial fixed assets -€420
down €420 (-100.0%), from €420 to €0
- Profit (loss) carried forward +€7,556
up €7,556 (+79.5%), from €9,503 to €17,060
- Tax, wage and social debts +€2,002
up €2,002 (+330.0%), from €607 to €2,608
of which Taxes: +€1,642
- Gross operating margin +€7,252
up €7,252 (+200.4%), from €3,619 to €10,870
- Taxes +€1,565
up €1,565 (+258.6%), from €605 to €2,170
- Depreciation +€286
up €286 (+82.6%), from €346 to €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.
Cash bridge derived
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 | €14,408 | €23,809 | +€9,401 | +65.2% |
| Fixed assets | 21/28 | €1,006 | €2,161 | +€1,154 | +114.7% |
| Tangible fixed assets | 22/27 | €586 | €2,161 | +€1,574 | +268.5% |
| Plant, machinery and equipment | 23 | - | €314 | +€314 | |
| Furniture and vehicles | 24 | €586 | €1,847 | +€1,260 | +214.9% |
| Financial fixed assets | 28 | €420 | €0 | -€420 | -100.0% |
| Current assets | 29/58 | €13,402 | €21,648 | +€8,246 | +61.5% |
| Amounts receivable within one year | 40/41 | €2,912 | €2,364 | -€548 | -18.8% |
| Trade receivables | 40 | €2,904 | €2,364 | -€540 | -18.6% |
| Other amounts receivable | 41 | €8 | - | -€8 | |
| Cash at bank and in hand | 54/58 | €9,993 | €19,278 | +€9,285 | +92.9% |
| Deferred charges and accrued income | 490/1 | €497 | €6 | -€491 | -98.8% |
| Total equity and liabilities | 10/49 | €14,408 | €23,809 | +€9,401 | +65.2% |
| Equity | 10/15 | €13,103 | €20,660 | +€7,556 | +57.7% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,503 | €17,060 | +€7,556 | +79.5% |
| Amounts payable | 17/49 | €1,305 | €3,149 | +€1,844 | +141.3% |
| Amounts payable within one year | 42/48 | €1,305 | €3,149 | +€1,844 | +141.3% |
| Trade debts | 44 | €163 | €6 | -€157 | -96.4% |
| Suppliers | 440/4 | €163 | €6 | -€157 | -96.4% |
| Taxes, remuneration and social security | 45 | €607 | €2,608 | +€2,002 | +330.0% |
| Taxes | 450/3 | €607 | €2,248 | +€1,642 | +270.6% |
| Remuneration and social security | 454/9 | - | €360 | +€360 | |
| Other amounts payable | 47/48 | €535 | €535 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €346 | €632 | +€286 | +82.6% |
| Other operating charges | 640/8 | €333 | €378 | +€46 | +13.8% |
| Gross operating margin | 9900 | €3,619 | €10,870 | +€7,252 | +200.4% |
| Operating profit (loss) | 9901 | €2,940 | €9,859 | +€6,920 | +235.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €139 | €133 | -€6 | -4.2% |
| Recurring financial charges | 65 | €139 | €126 | -€12 | -8.9% |
| Non-recurring financial charges | 66B | - | €7 | +€7 | |
| Profit (loss) for the period before taxes | 9903 | €2,801 | €9,726 | +€6,925 | +247.2% |
| Income taxes | 67/77 | €605 | €2,170 | +€1,565 | +258.6% |
| Profit (loss) for the period | 9904 | €2,196 | €7,556 | +€5,360 | +244.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,196 | €7,556 | +€5,360 | +244.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.