Looius: 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.
Looius
Largest movements
- Cash +€18,093
up €18,093 (+3283.0%), from €551 to €18,644
mainly Depreciation (+€19,995) and Net result for the year (+€7,385)
- Tangible fixed assets -€16,335
down €16,335 (-19.5%), from €83,615 to €67,280
of which Furniture and vehicles: -€17,759
- Intangible fixed assets -€2,000
down €2,000 (-21.5%), from €9,315 to €7,315
- Other debts -€16,389
down €16,389 (-15.9%), from €103,237 to €86,849
- Profit (loss) carried forward +€7,385
up €7,385, from -€1,116 to €6,269
- Tax, wage and social debts +€7,152
up €7,152 (+1328.6%), from €538 to €7,690
- Trade debts +€1,405
up €1,405 (+329.3%), from €427 to €1,831
- Gross operating margin +€27,854
up €27,854 (+508.0%), from €5,483 to €33,337
- Depreciation +€13,879
up €13,879 (+226.9%), from €6,116 to €19,995
- Taxes +€5,309
up €5,309 (+5956.1%), from €89 to €5,398
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 | €106,154 | €106,773 | +€619 | +0.6% |
| Fixed assets | 21/28 | €93,231 | €74,895 | -€18,335 | -19.7% |
| Intangible fixed assets | 21 | €9,315 | €7,315 | -€2,000 | -21.5% |
| Tangible fixed assets | 22/27 | €83,615 | €67,280 | -€16,335 | -19.5% |
| Plant, machinery and equipment | 23 | €164 | €1,588 | +€1,424 | +866.2% |
| Furniture and vehicles | 24 | €83,451 | €65,692 | -€17,759 | -21.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €12,924 | €31,878 | +€18,954 | +146.7% |
| Stocks and contracts in progress | 3 | €3,040 | €3,730 | +€690 | +22.7% |
| Stocks | 30/36 | €3,040 | €3,730 | +€690 | +22.7% |
| Amounts receivable within one year | 40/41 | €7,221 | €6,643 | -€578 | -8.0% |
| Trade receivables | 40 | - | €6,622 | +€6,622 | |
| Other amounts receivable | 41 | €7,221 | €21 | -€7,199 | -99.7% |
| Cash at bank and in hand | 54/58 | €551 | €18,644 | +€18,093 | +3283.0% |
| Deferred charges and accrued income | 490/1 | €2,112 | €2,861 | +€749 | +35.5% |
| Total equity and liabilities | 10/49 | €106,154 | €106,773 | +€619 | +0.6% |
| Equity | 10/15 | €1,884 | €9,269 | +€7,385 | +392.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,116 | €6,269 | +€7,385 | |
| Amounts payable | 17/49 | €104,270 | €97,505 | -€6,766 | -6.5% |
| Amounts payable within one year | 42/48 | €104,270 | €97,505 | -€6,766 | -6.5% |
| Financial debts | 43 | €68 | €135 | +€67 | +98.7% |
| Other loans | 439 | €68 | €135 | +€67 | +98.7% |
| Trade debts | 44 | €427 | €1,831 | +€1,405 | +329.3% |
| Suppliers | 440/4 | €427 | €1,831 | +€1,405 | +329.3% |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €538 | €7,690 | +€7,152 | +1328.6% |
| Taxes | 450/3 | €538 | €7,690 | +€7,152 | +1328.6% |
| Other amounts payable | 47/48 | €103,237 | €86,849 | -€16,389 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,116 | €19,995 | +€13,879 | +226.9% |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | €5,483 | €33,337 | +€27,854 | +508.0% |
| Operating profit (loss) | 9901 | -€1,021 | €12,822 | +€13,843 | |
| Financial charges | 65/66B | €6 | €39 | +€33 | +512.9% |
| Recurring financial charges | 65 | €6 | €39 | +€33 | +512.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,027 | €12,783 | +€13,810 | |
| Income taxes | 67/77 | €89 | €5,398 | +€5,309 | +5956.1% |
| Profit (loss) for the period | 9904 | -€1,116 | €7,385 | +€8,501 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,116 | €7,385 | +€8,501 |
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 9 October 2026 via checked.be.