LOFT LIVING: 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.
LOFT LIVING
Largest movements
- Cash -€1.2m
down €1.2m (-97.9%), from €1.2m to €24,644
mainly Investment in fixed assets (net) (-€1.3m) and Net result for the year (-€199,948)
- Tangible fixed assets +€1.2m
up €1.2m (+38.6%), from €3.0m to €4.2m
of which Land and buildings: +€1.2m
- Stocks and contracts -€452,910
down €452,910 (-53.1%), from €852,961 to €400,050
- Reserves -€111,498
down €111,498 (-4.0%), from €2.8m to €2.7m
of which Tax-exempt reserves: -€111,498
- Other debts -€101,842
down €101,842 (-18.8%), from €542,200 to €440,358
- Profit (loss) carried forward -€88,450
down €88,450 (-50.7%), from €174,616 to €86,166
- Debts after one year -€83,769
down €83,769 (-18.1%), from €462,838 to €379,069
- Purchases and services +€846,209
new in 2025: €846,209
- Turnover +€460,680
new in 2025: €460,680
- Financial income -€43,384
down €43,384 (-92.6%), from €46,868 to €3,485
of which Financial income: -€43,316
- Gross operating margin +€33,303
up €33,303 (+127%), from €26,221 to €59,524
- Staff costs -€21,829
down €21,829 (-20.0%), from €109,018 to €87,189
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 | €5,078,431 | €4,621,636 | -€456,795 | -9.0% |
| Fixed assets | 21/28 | €2,996,271 | €4,153,242 | +€1.2m | +38.6% |
| Tangible fixed assets | 22/27 | €2,994,131 | €4,151,102 | +€1.2m | +38.6% |
| Land and buildings | 22 | €2,983,775 | €4,142,120 | +€1.2m | +38.8% |
| Plant, machinery and equipment | 23 | €6,175 | €5,300 | -€876 | -14.2% |
| Furniture and vehicles | 24 | €4,180 | €3,683 | -€497 | -11.9% |
| Financial fixed assets | 28 | €2,140 | €2,140 | = | 0.0% |
| Current assets | 29/58 | €2,082,160 | €468,394 | -€1.6m | -77.5% |
| Stocks and contracts in progress | 3 | €852,961 | €400,050 | -€452,910 | -53.1% |
| Stocks | 30/36 | €852,961 | €400,050 | -€452,910 | -53.1% |
| Amounts receivable within one year | 40/41 | €37,496 | €29,638 | -€7,858 | -21.0% |
| Trade receivables | 40 | €22,750 | €29,638 | +€6,888 | +30.3% |
| Other amounts receivable | 41 | €14,746 | - | -€14,746 | |
| Current investments | 50/53 | €2,384 | €2,384 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,186,359 | €24,644 | -€1.2m | -97.9% |
| Deferred charges and accrued income | 490/1 | €2,962 | €11,678 | +€8,716 | +294% |
| Total equity and liabilities | 10/49 | €5,078,431 | €4,621,636 | -€456,795 | -9.0% |
| Equity | 10/15 | €3,180,778 | €2,980,830 | -€199,948 | -6.3% |
| Contributions | 10/11 | €235,000 | €235,000 | = | 0.0% |
| Reserves | 13 | €2,771,162 | €2,659,664 | -€111,498 | -4.0% |
| Tax-exempt reserves | 132 | €2,008,193 | €1,896,695 | -€111,498 | -5.6% |
| Distributable reserves | 133 | €762,969 | €762,969 | = | 0.0% |
| Profit (loss) carried forward | 14 | €174,616 | €86,166 | -€88,450 | -50.7% |
| Provisions and deferred taxes | 16 | €691,085 | €652,459 | -€38,626 | -5.6% |
| Deferred taxes | 168 | €691,085 | €652,459 | -€38,626 | -5.6% |
| Amounts payable | 17/49 | €1,206,568 | €988,347 | -€218,221 | -18.1% |
| Amounts payable after more than one year | 17 | €462,838 | €379,069 | -€83,769 | -18.1% |
| Financial debts | 170/4 | €462,838 | €379,069 | -€83,769 | -18.1% |
| Amounts payable within one year | 42/48 | €740,024 | €605,758 | -€134,266 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €82,992 | €83,769 | +€778 | +0.9% |
| Trade debts | 44 | €47,949 | €37,515 | -€10,434 | -21.8% |
| Suppliers | 440/4 | €47,949 | €37,515 | -€10,434 | -21.8% |
| Taxes, remuneration and social security | 45 | €66,883 | €44,115 | -€22,768 | -34.0% |
| Taxes | 450/3 | €50,300 | €28,027 | -€22,274 | -44.3% |
| Remuneration and social security | 454/9 | €16,583 | €16,088 | -€495 | -3.0% |
| Other amounts payable | 47/48 | €542,200 | €440,358 | -€101,842 | -18.8% |
| Accrued charges and deferred income | 492/3 | €3,706 | €3,521 | -€185 | -5.0% |
| Turnover | 70 | - | €460,680 | +€460,680 | |
| Non-recurring operating income | 76A | - | €419,385 | +€419,385 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €846,209 | +€846,209 | |
| Remuneration, social security and pensions | 62 | €109,018 | €87,189 | -€21,829 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,174 | €155,469 | +€20,294 | +15.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,694 | - | -€11,694 | |
| Other operating charges | 640/8 | €27,220 | €17,312 | -€9,908 | -36.4% |
| Gross operating margin | 9900 | €26,221 | €59,524 | +€33,303 | +127% |
| Operating profit (loss) | 9901 | -€256,885 | -€200,446 | +€56,440 | +22.0% |
| Financial income | 75/76B | €46,868 | €3,485 | -€43,384 | -92.6% |
| Recurring financial income | 75 | €46,800 | €3,485 | -€43,316 | -92.6% |
| Non-recurring financial income | 76B | €68 | - | -€68 | |
| Financial charges | 65/66B | €53,877 | €40,954 | -€12,923 | -24.0% |
| Recurring financial charges | 65 | €53,877 | €40,954 | -€12,923 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | -€263,893 | -€237,914 | +€25,979 | +9.8% |
| Transfer from deferred taxes | 780 | €17,985 | €38,626 | +€20,641 | +115% |
| Income taxes | 67/77 | €14,455 | €660 | -€13,795 | -95.4% |
| Profit (loss) for the period | 9904 | -€260,363 | -€199,948 | +€60,415 | +23.2% |
| Transfer from tax-exempt reserves | 789 | €49,575 | €111,498 | +€61,923 | +125% |
| Profit (loss) for the period to be appropriated | 9905 | -€210,788 | -€88,450 | +€122,338 | +58.0% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.