LOODS 77: 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.
LOODS 77
Largest movements
- Tangible fixed assets -€19,202
down €19,202 (-8.0%), from €241,110 to €221,908
of which Land and buildings: -€17,593
- Receivables within one year -€5,456
down €5,456 (-56.6%), from €9,643 to €4,187
of which Trade receivables: -€4,970
- Reserves -€25,127
down €25,127 (-25.1%), from €99,959 to €74,831
of which Distributable reserves: -€25,127
- Debts after one year +€17,311
up €17,311 (+4.9%), from €356,312 to €373,623
- Trade debts -€11,376
down €11,376 (-93.9%), from €12,120 to €744
- Gross operating margin +€28,514
up €28,514, from -€22,668 to €5,846
- Depreciation +€7,283
up €7,283 (+61.1%), from €11,919 to €19,202
- Financial charges +€585
up €585 (+8.5%), from €6,865 to €7,449
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 | €490,881 | €470,589 | -€20,292 | -4.1% |
| Fixed assets | 21/28 | €472,110 | €452,908 | -€19,202 | -4.1% |
| Tangible fixed assets | 22/27 | €241,110 | €221,908 | -€19,202 | -8.0% |
| Land and buildings | 22 | €227,954 | €210,361 | -€17,593 | -7.7% |
| Furniture and vehicles | 24 | €1,886 | €1,475 | -€411 | -21.8% |
| Other tangible fixed assets | 26 | €11,270 | €10,071 | -€1,199 | -10.6% |
| Financial fixed assets | 28 | €231,000 | €231,000 | = | 0.0% |
| Current assets | 29/58 | €18,771 | €17,681 | -€1,090 | -5.8% |
| Amounts receivable within one year | 40/41 | €9,643 | €4,187 | -€5,456 | -56.6% |
| Trade receivables | 40 | €4,970 | - | -€4,970 | |
| Other amounts receivable | 41 | €4,673 | €4,187 | -€486 | -10.4% |
| Cash at bank and in hand | 54/58 | €7,991 | €11,071 | +€3,080 | +38.5% |
| Deferred charges and accrued income | 490/1 | €1,137 | €2,424 | +€1,287 | +113% |
| Total equity and liabilities | 10/49 | €490,881 | €470,589 | -€20,292 | -4.1% |
| Equity | 10/15 | €118,559 | €93,431 | -€25,127 | -21.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €99,959 | €74,831 | -€25,127 | -25.1% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €81,209 | €56,081 | -€25,127 | -30.9% |
| Amounts payable | 17/49 | €372,322 | €377,157 | +€4,835 | +1.3% |
| Amounts payable after more than one year | 17 | €356,312 | €373,623 | +€17,311 | +4.9% |
| Financial debts | 170/4 | €356,312 | €373,623 | +€17,311 | +4.9% |
| Amounts payable within one year | 42/48 | €16,010 | €3,534 | -€12,476 | -77.9% |
| Trade debts | 44 | €12,120 | €744 | -€11,376 | -93.9% |
| Suppliers | 440/4 | €12,120 | €744 | -€11,376 | -93.9% |
| Taxes, remuneration and social security | 45 | €3,891 | €2,791 | -€1,100 | -28.3% |
| Taxes | 450/3 | €1,276 | €176 | -€1,100 | -86.2% |
| Remuneration and social security | 454/9 | €2,615 | €2,615 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,919 | €19,202 | +€7,283 | +61.1% |
| Other operating charges | 640/8 | €4,031 | €4,208 | +€177 | +4.4% |
| Gross operating margin | 9900 | -€22,668 | €5,846 | +€28,514 | |
| Operating profit (loss) | 9901 | -€38,619 | -€17,565 | +€21,054 | +54.5% |
| Financial income | 75/76B | €18 | €63 | +€45 | +252% |
| Recurring financial income | 75 | €18 | €63 | +€45 | +252% |
| Financial charges | 65/66B | €6,865 | €7,449 | +€585 | +8.5% |
| Recurring financial charges | 65 | €6,865 | €7,449 | +€585 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€45,466 | -€24,951 | +€20,515 | +45.1% |
| Income taxes | 67/77 | €140 | €176 | +€37 | +26.2% |
| Profit (loss) for the period | 9904 | -€45,605 | -€25,127 | +€20,478 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,605 | -€25,127 | +€20,478 | +44.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.