LOFT & Partners: 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 & Partners
Largest movements
- Receivables within one year -€10,526
down €10,526 (-15.3%), from €68,737 to €58,211
of which Other amounts receivable: -€7,679
- Cash -€8,841
down €8,841 (-99.4%), from €8,891 to €50
mainly Deferred charges and accrued income (-€8,279) and Tax, wage and social debts (-€6,756)
- Deferred charges and accrued income +€8,279
up €8,279 (+243%), from €3,408 to €11,687
- Tangible fixed assets +€2,830
up €2,830 (+117%), from €2,412 to €5,242
- Tax, wage and social debts -€6,756
down €6,756 (-86.9%), from €7,770 to €1,014
- Profit (loss) carried forward -€5,885
down €5,885 (-47.5%), from €12,380 to €6,495
- Short-term financial debts +€3,729
new in 2025: €3,729
- Trade debts -€1,778
down €1,778 (-7.4%), from €23,985 to €22,207
- Debts after one year +€1,687
up €1,687 (+150%), from €1,125 to €2,812
- Gross operating margin -€1,538
down €1,538 (-1,012%), from -€152 to -€1,690
- Depreciation -€1,133
down €1,133 (-37.1%), from €3,050 to €1,917
- Write-downs +€826
no longer reported in 2025 (was -€826)
- Taxes +€163
up €163 (+95.9%), from -€170 to -€7
- Financial charges +€121
up €121 (+14.0%), from €863 to €984
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 | €84,298 | €76,040 | -€8,258 | -9.8% |
| Fixed assets | 21/28 | €3,262 | €6,092 | +€2,830 | +86.8% |
| Tangible fixed assets | 22/27 | €2,412 | €5,242 | +€2,830 | +117% |
| Furniture and vehicles | 24 | €2,412 | €5,242 | +€2,830 | +117% |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €81,036 | €69,948 | -€11,088 | -13.7% |
| Amounts receivable within one year | 40/41 | €68,737 | €58,211 | -€10,526 | -15.3% |
| Trade receivables | 40 | €38,396 | €35,549 | -€2,847 | -7.4% |
| Other amounts receivable | 41 | €30,341 | €22,662 | -€7,679 | -25.3% |
| Cash at bank and in hand | 54/58 | €8,891 | €50 | -€8,841 | -99.4% |
| Deferred charges and accrued income | 490/1 | €3,408 | €11,687 | +€8,279 | +243% |
| Total equity and liabilities | 10/49 | €84,298 | €76,040 | -€8,258 | -9.8% |
| Equity | 10/15 | €42,668 | €36,783 | -€5,885 | -13.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,088 | €24,088 | = | 0.0% |
| Distributable reserves | 133 | €24,088 | €24,088 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,380 | €6,495 | -€5,885 | -47.5% |
| Amounts payable | 17/49 | €41,630 | €39,257 | -€2,373 | -5.7% |
| Amounts payable after more than one year | 17 | €1,125 | €2,812 | +€1,687 | +150% |
| Financial debts | 170/4 | €1,125 | €2,812 | +€1,687 | +150% |
| Amounts payable within one year | 42/48 | €33,964 | €30,347 | -€3,617 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €1,161 | €1,444 | +€283 | +24.4% |
| Financial debts | 43 | - | €3,729 | +€3,729 | |
| Credit institutions | 430/8 | - | €3,729 | +€3,729 | |
| Trade debts | 44 | €23,985 | €22,207 | -€1,778 | -7.4% |
| Suppliers | 440/4 | €23,985 | €22,207 | -€1,778 | -7.4% |
| Taxes, remuneration and social security | 45 | €7,770 | €1,014 | -€6,756 | -86.9% |
| Taxes | 450/3 | €7,770 | €1,014 | -€6,756 | -86.9% |
| Other amounts payable | 47/48 | €1,048 | €1,953 | +€905 | +86.4% |
| Accrued charges and deferred income | 492/3 | €6,541 | €6,098 | -€443 | -6.8% |
| Non-recurring operating income | 76A | €1,962 | - | -€1,962 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,050 | €1,917 | -€1,133 | -37.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€826 | - | +€826 | |
| Other operating charges | 640/8 | €521 | €518 | -€3 | -0.6% |
| Gross operating margin | 9900 | -€152 | -€1,690 | -€1,538 | -1,012% |
| Operating profit (loss) | 9901 | -€2,897 | -€4,125 | -€1,228 | -42.4% |
| Financial income | 75/76B | €11 | €50 | +€39 | +355% |
| Recurring financial income | 75 | €11 | €50 | +€39 | +355% |
| Financial charges | 65/66B | €863 | €984 | +€121 | +14.0% |
| Recurring financial charges | 65 | €863 | €984 | +€121 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,749 | -€5,059 | -€1,310 | -34.9% |
| Income taxes | 67/77 | -€170 | -€7 | +€163 | +95.9% |
| Profit (loss) for the period | 9904 | -€3,579 | -€5,052 | -€1,473 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,579 | -€5,052 | -€1,473 | -41.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.