LOOKA LOOPA: 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.
LOOKA LOOPA
Largest movements
- Tangible fixed assets +€17,650
up €17,650 (+341%), from €5,180 to €22,830
- Receivables within one year -€12,447
down €12,447 (-18.6%), from €67,029 to €54,581
of which Trade receivables: -€13,749
- Deferred charges and accrued income -€10,000
down €10,000 (-40.0%), from €25,000 to €15,000
- Cash +€7,682
up €7,682 (+428%), from €1,796 to €9,479
mainly Trade debts (+€19,928) and Receivables within one year (+€12,447)
- Trade debts +€19,928
up €19,928 (+114%), from €17,517 to €37,446
- Tax, wage and social debts -€18,132
down €18,132 (-35.9%), from €50,474 to €32,342
of which Remuneration and social security: -€18,865
- Profit (loss) carried forward +€3,179
up €3,179, from -€592 to €2,587
- Other debts -€2,090
down €2,090 (-7.3%), from €28,660 to €26,570
- Turnover +€32,585
up €32,585 (+130%), from €25,000 to €57,585
- Purchases and services +€19,467
up €19,467 (+65.0%), from €29,967 to €49,434
- Gross operating margin +€13,118
up €13,118, from -€4,967 to €8,152
- Financial charges -€1,177
down €1,177 (-95.3%), from €1,234 to €58
- Depreciation +€736
up €736 (+21.4%), from €3,446 to €4,182
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 | €99,059 | €101,944 | +€2,885 | +2.9% |
| Fixed assets | 21/28 | €5,234 | €22,884 | +€17,650 | +337% |
| Tangible fixed assets | 22/27 | €5,180 | €22,830 | +€17,650 | +341% |
| Furniture and vehicles | 24 | €5,180 | €22,830 | +€17,650 | +341% |
| Financial fixed assets | 28 | €54 | €54 | = | 0.0% |
| Current assets | 29/58 | €93,825 | €79,060 | -€14,765 | -15.7% |
| Amounts receivable within one year | 40/41 | €67,029 | €54,581 | -€12,447 | -18.6% |
| Trade receivables | 40 | €66,387 | €52,638 | -€13,749 | -20.7% |
| Other amounts receivable | 41 | €642 | €1,944 | +€1,302 | +203% |
| Cash at bank and in hand | 54/58 | €1,796 | €9,479 | +€7,682 | +428% |
| Deferred charges and accrued income | 490/1 | €25,000 | €15,000 | -€10,000 | -40.0% |
| Total equity and liabilities | 10/49 | €99,059 | €101,944 | +€2,885 | +2.9% |
| Equity | 10/15 | €2,408 | €5,587 | +€3,179 | +132% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€592 | €2,587 | +€3,179 | |
| Amounts payable | 17/49 | €96,651 | €96,357 | -€294 | -0.3% |
| Amounts payable within one year | 42/48 | €96,651 | €96,357 | -€294 | -0.3% |
| Trade debts | 44 | €17,517 | €37,446 | +€19,928 | +114% |
| Suppliers | 440/4 | €17,517 | €37,446 | +€19,928 | +114% |
| Taxes, remuneration and social security | 45 | €50,474 | €32,342 | -€18,132 | -35.9% |
| Taxes | 450/3 | €7,769 | €8,502 | +€733 | +9.4% |
| Remuneration and social security | 454/9 | €42,705 | €23,840 | -€18,865 | -44.2% |
| Other amounts payable | 47/48 | €28,660 | €26,570 | -€2,090 | -7.3% |
| Turnover | 70 | €25,000 | €57,585 | +€32,585 | +130% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,967 | €49,434 | +€19,467 | +65.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,446 | €4,182 | +€736 | +21.4% |
| Other operating charges | 640/8 | €262 | - | -€262 | |
| Gross operating margin | 9900 | -€4,967 | €8,152 | +€13,118 | |
| Operating profit (loss) | 9901 | -€8,676 | €3,969 | +€12,645 | |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €1,234 | €58 | -€1,177 | -95.3% |
| Recurring financial charges | 65 | €1,234 | €58 | -€1,177 | -95.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,892 | €3,912 | +€13,804 | |
| Income taxes | 67/77 | - | €733 | +€733 | |
| Profit (loss) for the period | 9904 | -€9,892 | €3,179 | +€13,071 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,892 | €3,179 | +€13,071 |
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 22 October 2026 via checked.be.