LOOAKKER: 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.
LOOAKKER
Largest movements
- Receivables after one year -€435,000
down €435,000 (-100.0%), from €435,000 to €0
- Receivables within one year +€200,372
up €200,372 (+1140.9%), from €17,563 to €217,935
of which Trade receivables: +€214,958
- Cash +€36,425
up €36,425 (+399.6%), from €9,115 to €45,540
mainly Receivables after one year (+€435,000) and Other debts (+€49,504)
- Stocks and contracts +€25,000
new in 2025: €25,000
- Deferred charges and accrued income -€9,022
down €9,022 (-100.0%), from €9,022 to €0
- Advances received -€131,896
down €131,896 (-100.0%), from €131,896 to €0
- Debts after one year -€85,416
down €85,416 (-100.0%), from €85,416 to €0
- Other debts +€49,504
up €49,504 (+200.9%), from €24,639 to €74,142
- Current portion of long-term debt -€39,584
down €39,584 (-63.4%), from €62,395 to €22,811
- Reserves +€26,082
up €26,082 (+67.2%), from €38,796 to €64,877
of which Distributable reserves: +€26,082
- Gross operating margin +€35,516
up €35,516 (+80.5%), from €44,145 to €79,661
- Staff costs +€15,946
up €15,946, from €0 to €15,946
- Depreciation +€11,543
up €11,543 (+113.0%), from €10,217 to €21,761
- Financial income -€6,610
down €6,610 (-100.0%), from €6,610 to €0
- Taxes +€5,118
up €5,118 (+67.9%), from €7,533 to €12,651
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 | €617,381 | €440,965 | -€176,416 | -28.6% |
| Fixed assets | 21/28 | €146,681 | €152,491 | +€5,810 | +4.0% |
| Tangible fixed assets | 22/27 | €146,681 | €152,491 | +€5,810 | +4.0% |
| Land and buildings | 22 | €56,811 | €73,918 | +€17,107 | +30.1% |
| Plant, machinery and equipment | 23 | €89,870 | €78,573 | -€11,298 | -12.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €470,700 | €288,474 | -€182,226 | -38.7% |
| Amounts receivable after more than one year | 29 | €435,000 | €0 | -€435,000 | -100.0% |
| Trade receivables | 290 | €435,000 | €0 | -€435,000 | -100.0% |
| Stocks and contracts in progress | 3 | - | €25,000 | +€25,000 | |
| Contracts in progress | 37 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €17,563 | €217,935 | +€200,372 | +1140.9% |
| Trade receivables | 40 | €0 | €214,958 | +€214,958 | |
| Other amounts receivable | 41 | €17,563 | €2,976 | -€14,587 | -83.1% |
| Cash at bank and in hand | 54/58 | €9,115 | €45,540 | +€36,425 | +399.6% |
| Deferred charges and accrued income | 490/1 | €9,022 | €0 | -€9,022 | -100.0% |
| Total equity and liabilities | 10/49 | €617,381 | €440,965 | -€176,416 | -28.6% |
| Equity | 10/15 | €100,769 | €126,851 | +€26,082 | +25.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €38,796 | €64,877 | +€26,082 | +67.2% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Legal reserve | 130 | €600 | €600 | = | 0.0% |
| Distributable reserves | 133 | €38,196 | €64,277 | +€26,082 | +68.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €516,612 | €314,114 | -€202,498 | -39.2% |
| Amounts payable after more than one year | 17 | €85,416 | €0 | -€85,416 | -100.0% |
| Financial debts | 170/4 | €85,416 | €0 | -€85,416 | -100.0% |
| Amounts payable within one year | 42/48 | €429,667 | €314,114 | -€115,553 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €62,395 | €22,811 | -€39,584 | -63.4% |
| Trade debts | 44 | €201,767 | €212,220 | +€10,453 | +5.2% |
| Suppliers | 440/4 | €201,767 | €212,220 | +€10,453 | +5.2% |
| Advances received on contracts in progress | 46 | €131,896 | €0 | -€131,896 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,972 | €4,941 | -€4,030 | -44.9% |
| Taxes | 450/3 | €8,972 | €1,700 | -€7,272 | -81.1% |
| Remuneration and social security | 454/9 | - | €3,241 | +€3,241 | |
| Other amounts payable | 47/48 | €24,639 | €74,142 | +€49,504 | +200.9% |
| Accrued charges and deferred income | 492/3 | €1,528 | €0 | -€1,528 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | €15,946 | +€15,946 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,217 | €21,761 | +€11,543 | +113.0% |
| Other operating charges | 640/8 | €3,823 | €2,051 | -€1,772 | -46.3% |
| Gross operating margin | 9900 | €44,145 | €79,661 | +€35,516 | +80.5% |
| Operating profit (loss) | 9901 | €30,105 | €39,903 | +€9,798 | +32.5% |
| Financial income | 75/76B | €6,610 | €0 | -€6,610 | -100.0% |
| Recurring financial income | 75 | €6,610 | €0 | -€6,610 | -100.0% |
| Financial charges | 65/66B | €3,061 | €1,170 | -€1,890 | -61.8% |
| Recurring financial charges | 65 | €3,061 | €1,170 | -€1,890 | -61.8% |
| Profit (loss) for the period before taxes | 9903 | €33,655 | €38,733 | +€5,078 | +15.1% |
| Income taxes | 67/77 | €7,533 | €12,651 | +€5,118 | +67.9% |
| Profit (loss) for the period | 9904 | €26,122 | €26,082 | -€40 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,122 | €26,082 | -€40 | -0.2% |
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.