LOODS C: 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 C
Largest movements
- Tangible fixed assets +€22,065
up €22,065 (+9.2%), from €239,949 to €262,014
- Cash -€6,137
down €6,137 (-6.1%), from €101,270 to €95,133
mainly Contributions, distributions and other (-€50,000) and Investment in fixed assets (net) (-€29,464)
- Receivables within one year -€5,937
down €5,937 (-53.2%), from €11,157 to €5,220
of which Trade receivables: -€9,075
- Other debts +€45,373
up €45,373 (+653%), from €6,949 to €52,322
- Reserves -€22,612
down €22,612 (-14.6%), from €155,013 to €132,401
- Debts after one year -€10,391
down €10,391 (-6.3%), from €164,018 to €153,628
- Tax, wage and social debts -€3,871
down €3,871 (-38.9%), from €9,949 to €6,078
of which Taxes: -€3,819
- Gross operating margin -€41,240
down €41,240 (-45.0%), from €91,711 to €50,471
- Taxes -€8,555
down €8,555 (-55.5%), from €15,418 to €6,862
- Depreciation +€1,681
up €1,681 (+29.4%), from €5,718 to €7,399
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €352,501 | €362,493 | +€9,991 | +2.8% |
| Fixed assets | 21/28 | €239,949 | €262,014 | +€22,065 | +9.2% |
| Tangible fixed assets | 22/27 | €239,949 | €262,014 | +€22,065 | +9.2% |
| Land and buildings | 22 | €239,949 | €262,014 | +€22,065 | +9.2% |
| Current assets | 29/58 | €112,553 | €100,479 | -€12,073 | -10.7% |
| Amounts receivable within one year | 40/41 | €11,157 | €5,220 | -€5,937 | -53.2% |
| Trade receivables | 40 | €9,075 | €0 | -€9,075 | -100% |
| Other amounts receivable | 41 | €2,082 | €5,220 | +€3,138 | +151% |
| Cash at bank and in hand | 54/58 | €101,270 | €95,133 | -€6,137 | -6.1% |
| Deferred charges and accrued income | 490/1 | €126 | €127 | +€1 | +0.8% |
| Total equity and liabilities | 10/49 | €352,501 | €362,493 | +€9,991 | +2.8% |
| Equity | 10/15 | €160,013 | €137,401 | -€22,612 | -14.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €155,013 | €132,401 | -€22,612 | -14.6% |
| Distributable reserves | 133 | €155,013 | €132,401 | -€22,612 | -14.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €192,488 | €225,092 | +€32,603 | +16.9% |
| Amounts payable after more than one year | 17 | €164,018 | €153,628 | -€10,391 | -6.3% |
| Financial debts | 170/4 | €164,018 | €153,628 | -€10,391 | -6.3% |
| Amounts payable within one year | 42/48 | €28,363 | €70,594 | +€42,231 | +149% |
| Current portion of amounts payable after more than one year | 42 | €9,980 | €10,391 | +€410 | +4.1% |
| Trade debts | 44 | €1,485 | €1,804 | +€319 | +21.5% |
| Suppliers | 440/4 | €1,485 | €1,804 | +€319 | +21.5% |
| Taxes, remuneration and social security | 45 | €9,949 | €6,078 | -€3,871 | -38.9% |
| Taxes | 450/3 | €7,458 | €3,639 | -€3,819 | -51.2% |
| Remuneration and social security | 454/9 | €2,491 | €2,439 | -€52 | -2.1% |
| Other amounts payable | 47/48 | €6,949 | €52,322 | +€45,373 | +653% |
| Accrued charges and deferred income | 492/3 | €107 | €870 | +€763 | +715% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,718 | €7,399 | +€1,681 | +29.4% |
| Other operating charges | 640/8 | €1,346 | €1,025 | -€322 | -23.9% |
| Gross operating margin | 9900 | €91,711 | €50,471 | -€41,240 | -45.0% |
| Operating profit (loss) | 9901 | €84,647 | €42,047 | -€42,599 | -50.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €7,563 | €7,797 | +€234 | +3.1% |
| Recurring financial charges | 65 | €7,563 | €7,797 | +€234 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €77,083 | €34,250 | -€42,833 | -55.6% |
| Income taxes | 67/77 | €15,418 | €6,862 | -€8,555 | -55.5% |
| Profit (loss) for the period | 9904 | €61,666 | €27,388 | -€34,278 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,666 | €27,388 | -€34,278 | -55.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.