LOOCA: 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.
LOOCA
Largest movements
- Tangible fixed assets +€2.6m
up €2.6m (+696.4%), from €376,690 to €3.0m
- Stocks and contracts -€475,800
down €475,800 (-43.4%), from €1.1m to €620,306
- Receivables within one year +€73,199
up €73,199 (+29.3%), from €249,563 to €322,762
of which Trade receivables: +€83,163
- Revaluation surpluses +€2.2m
up €2.2m (+700.2%), from €314,000 to €2.5m
- Profit (loss) carried forward +€355,916
up €355,916 (+73.4%), from -€484,887 to -€128,971
- Other debts -€292,093
down €292,093 (-24.8%), from €1.2m to €887,079
- Gross operating margin +€437,137
up €437,137, from -€4,700 to €432,437
- Other operating charges +€43,127
up €43,127 (+933.6%), from €4,620 to €47,747
- Financial charges -€41,273
down €41,273 (-60.5%), from €68,219 to €26,946
- Depreciation -€13,707
down €13,707 (-88.2%), from €15,535 to €1,828
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,726,734 | €3,945,699 | +€2.2m | +128.5% |
| Fixed assets | 21/28 | €378,890 | €3,002,200 | +€2.6m | +692.4% |
| Tangible fixed assets | 22/27 | €376,690 | €3,000,000 | +€2.6m | +696.4% |
| Land and buildings | 22 | €376,690 | €3,000,000 | +€2.6m | +696.4% |
| Financial fixed assets | 28 | €2,200 | €2,200 | = | 0.0% |
| Current assets | 29/58 | €1,347,844 | €943,499 | -€404,344 | -30.0% |
| Stocks and contracts in progress | 3 | €1,096,106 | €620,306 | -€475,800 | -43.4% |
| Stocks | 30/36 | €1,096,106 | €620,306 | -€475,800 | -43.4% |
| Amounts receivable within one year | 40/41 | €249,563 | €322,762 | +€73,199 | +29.3% |
| Trade receivables | 40 | €35,348 | €118,511 | +€83,163 | +235.3% |
| Other amounts receivable | 41 | €214,215 | €204,251 | -€9,964 | -4.7% |
| Cash at bank and in hand | 54/58 | €2,174 | €431 | -€1,743 | -80.2% |
| Total equity and liabilities | 10/49 | €1,726,734 | €3,945,699 | +€2.2m | +128.5% |
| Equity | 10/15 | €56,766 | €2,611,182 | +€2.6m | +4499.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €314,000 | €2,512,500 | +€2.2m | +700.2% |
| Reserves | 13 | €209,053 | €209,053 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €207,193 | €207,193 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€484,887 | -€128,971 | +€355,916 | +73.4% |
| Amounts payable | 17/49 | €1,669,968 | €1,334,517 | -€335,451 | -20.1% |
| Amounts payable after more than one year | 17 | €425,147 | €401,200 | -€23,947 | -5.6% |
| Financial debts | 170/4 | €423,947 | €400,000 | -€23,947 | -5.6% |
| Other amounts payable | 178/9 | €1,200 | €1,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,200,380 | €888,877 | -€311,504 | -26.0% |
| Current portion of amounts payable after more than one year | 42 | €15,716 | - | -€15,716 | |
| Financial debts | 43 | €2,800 | €1,798 | -€1,002 | -35.8% |
| Credit institutions | 430/8 | €2,800 | €1,798 | -€1,002 | -35.8% |
| Trade debts | 44 | €2,692 | - | -€2,692 | |
| Suppliers | 440/4 | €2,692 | - | -€2,692 | |
| Other amounts payable | 47/48 | €1,179,171 | €887,079 | -€292,093 | -24.8% |
| Accrued charges and deferred income | 492/3 | €44,440 | €44,440 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,535 | €1,828 | -€13,707 | -88.2% |
| Other operating charges | 640/8 | €4,620 | €47,747 | +€43,127 | +933.6% |
| Gross operating margin | 9900 | -€4,700 | €432,437 | +€437,137 | |
| Operating profit (loss) | 9901 | -€24,854 | €382,862 | +€407,717 | |
| Financial charges | 65/66B | €68,219 | €26,946 | -€41,273 | -60.5% |
| Recurring financial charges | 65 | €68,219 | €26,946 | -€41,273 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | -€93,073 | €355,916 | +€448,990 | |
| Profit (loss) for the period | 9904 | -€93,073 | €355,916 | +€448,990 | |
| Profit (loss) for the period to be appropriated | 9905 | -€93,073 | €355,916 | +€448,990 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.