Look and Fin: what changed
What changed
Look and Fin
NACE 66.199, Other activities auxiliary to financial services, excluding insurance and pension funding
filed annual accounts (NBB)
Net result for the year
€187,888
2024 · €264,488-€76,600
Equity
€4.2m
2024 · €4.0m+€187,888
Cash
€2.7m
2024 · €2.8m-€50,024
Balance sheet total
€5.4m
2024 · €5.2m+€286,440
Largest movements
Assets
- Receivables within one year +€466,062
up €466,062 (+54.8%), from €849,766 to €1.3m
of which Trade receivables: +€417,310
- Deferred charges and accrued income -€150,939
down €150,939 (-13.0%), from €1.2m to €1.0m
Equity and liabilities
- Other debts +€452,213
up €452,213 (+230%), from €196,836 to €649,049
- Trade debts -€398,042
down €398,042 (-45.0%), from €884,029 to €485,988
- Profit (loss) carried forward +€187,888
up €187,888 (+3.5%), from -€5.3m to -€5.1m
Income statement
- Gross operating margin -€122,502
down €122,502 (-10.6%), from €1.2m to €1.0m
- Write-downs -€41,541
down €41,541 (-26.5%), from €156,704 to €115,163
- Financial income +€13,393
up €13,393 (+154%), from €8,686 to €22,079
- Other operating charges -€11,850
down €11,850 (-48.5%), from €24,430 to €12,581
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€264,488
Gross operating margin
-€122,502
Staff costs
-€9,431
Depreciation
-€9,205
Write-downs
+€41,541
Other operating charges
+€11,850
Financial income
+€13,393
Financial charges
+€3,665
Taxes
-€5,911
Result 2025
€187,888
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€44,024
Investment
-€94,047
Financing
€0
Cash 2024
€2.8m
From operations (derived)
+€44,024
Net result for the year
+€187,888
Depreciation
+€72,707
Receivables within one year
-€466,062
Deferred charges and accrued income
+€150,939
Trade debts
-€398,042
Tax, wage and social debts
+€14,465
Other debts
+€452,213
Accrued charges and deferred income
+€29,916
Investment (derived)
-€94,047
Investment in fixed assets (net)
-€94,047
Cash 2025
€2.7m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,158,183 | €5,444,623 | +€286,440 | +5.6% |
| Fixed assets | 21/28 | €388,199 | €409,540 | +€21,341 | +5.5% |
| Intangible fixed assets | 21 | €234,950 | €258,769 | +€23,819 | +10.1% |
| Tangible fixed assets | 22/27 | €14,199 | €11,721 | -€2,478 | -17.5% |
| Plant, machinery and equipment | 23 | €62 | €0 | -€62 | -100% |
| Furniture and vehicles | 24 | €6,256 | €4,669 | -€1,587 | -25.4% |
| Other tangible fixed assets | 26 | €7,881 | €7,052 | -€829 | -10.5% |
| Financial fixed assets | 28 | €139,050 | €139,050 | = | 0.0% |
| Current assets | 29/58 | €4,769,984 | €5,035,083 | +€265,099 | +5.6% |
| Amounts receivable within one year | 40/41 | €849,766 | €1,315,828 | +€466,062 | +54.8% |
| Trade receivables | 40 | €690,374 | €1,107,684 | +€417,310 | +60.4% |
| Other amounts receivable | 41 | €159,392 | €208,144 | +€48,752 | +30.6% |
| Cash at bank and in hand | 54/58 | €2,756,197 | €2,706,173 | -€50,024 | -1.8% |
| Deferred charges and accrued income | 490/1 | €1,164,021 | €1,013,082 | -€150,939 | -13.0% |
| Total equity and liabilities | 10/49 | €5,158,183 | €5,444,623 | +€286,440 | +5.6% |
| Equity | 10/15 | €4,017,092 | €4,204,980 | +€187,888 | +4.7% |
| Contributions | 10/11 | €9,338,132 | €9,338,132 | = | 0.0% |
| Capital | 10 | €9,338,132 | €9,338,132 | = | 0.0% |
| Issued capital | 100 | €9,338,132 | €9,338,132 | = | 0.0% |
| Uncalled capital | 101 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€5,321,039 | -€5,133,151 | +€187,888 | +3.5% |
| Amounts payable | 17/49 | €1,141,090 | €1,239,643 | +€98,552 | +8.6% |
| Amounts payable within one year | 42/48 | €1,126,516 | €1,195,152 | +€68,636 | +6.1% |
| Trade debts | 44 | €884,029 | €485,988 | -€398,042 | -45.0% |
| Suppliers | 440/4 | €884,029 | €485,988 | -€398,042 | -45.0% |
| Taxes, remuneration and social security | 45 | €45,651 | €60,116 | +€14,465 | +31.7% |
| Taxes | 450/3 | €321 | €164 | -€156 | -48.7% |
| Remuneration and social security | 454/9 | €45,331 | €59,952 | +€14,621 | +32.3% |
| Other amounts payable | 47/48 | €196,836 | €649,049 | +€452,213 | +230% |
| Accrued charges and deferred income | 492/3 | €14,574 | €44,490 | +€29,916 | +205% |
| Non-recurring operating income | 76A | €2,654 | €633 | -€2,021 | -76.1% |
| Remuneration, social security and pensions | 62 | €641,709 | €651,140 | +€9,431 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,502 | €72,707 | +€9,205 | +14.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €156,704 | €115,163 | -€41,541 | -26.5% |
| Other operating charges | 640/8 | €24,430 | €12,581 | -€11,850 | -48.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,150,322 | €1,027,820 | -€122,502 | -10.6% |
| Operating profit (loss) | 9901 | €263,977 | €176,230 | -€87,747 | -33.2% |
| Financial income | 75/76B | €8,686 | €22,079 | +€13,393 | +154% |
| Recurring financial income | 75 | €8,686 | €22,079 | +€13,393 | +154% |
| Financial charges | 65/66B | €8,018 | €4,353 | -€3,665 | -45.7% |
| Recurring financial charges | 65 | €8,018 | €4,353 | -€3,665 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | €264,644 | €193,956 | -€70,688 | -26.7% |
| Income taxes | 67/77 | €156 | €6,068 | +€5,911 | +3,782% |
| Profit (loss) for the period | 9904 | €264,488 | €187,888 | -€76,600 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €264,488 | €187,888 | -€76,600 | -29.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.