LOOM: 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.
LOOM
Largest movements
- Cash -€30,166
down €30,166 (-41.1%), from €73,374 to €43,208
mainly Other debts (-€21,682) and Tax, wage and social debts (-€18,722)
- Tangible fixed assets -€27,694
down €27,694 (-31.0%), from €89,450 to €61,756
of which Plant, machinery and equipment: -€14,820
- Receivables within one year +€13,176
up €13,176 (+61.3%), from €21,484 to €34,659
of which Other amounts receivable: +€12,365
- Deferred charges and accrued income -€10,532
down €10,532 (-100%), from €10,532 to €0
- Other debts -€21,682
down €21,682 (-61.7%), from €35,115 to €13,433
- Tax, wage and social debts -€18,722
down €18,722 (-96.8%), from €19,331 to €609
- Trade debts -€13,820
down €13,820 (-75.6%), from €18,278 to €4,457
- Reserves +€13,376
up €13,376 (+2,356%), from €568 to €13,944
- Accrued charges and deferred income -€7,814
down €7,814 (-100%), from €7,814 to €0
- Gross operating margin -€31,932
down €31,932 (-34.8%), from €91,804 to €59,871
- Taxes -€8,001
down €8,001 (-43.1%), from €18,571 to €10,571
- Depreciation +€2,271
up €2,271 (+7.9%), from €28,805 to €31,076
- Write-downs -€1,000
no longer reported in 2025 (was €1,000)
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 | €195,840 | €140,623 | -€55,217 | -28.2% |
| Fixed assets | 21/28 | €89,450 | €61,756 | -€27,694 | -31.0% |
| Tangible fixed assets | 22/27 | €89,450 | €61,756 | -€27,694 | -31.0% |
| Plant, machinery and equipment | 23 | €57,249 | €42,429 | -€14,820 | -25.9% |
| Furniture and vehicles | 24 | €32,202 | €19,328 | -€12,874 | -40.0% |
| Current assets | 29/58 | €106,390 | €78,867 | -€27,522 | -25.9% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,484 | €34,659 | +€13,176 | +61.3% |
| Trade receivables | 40 | €674 | €1,484 | +€810 | +120% |
| Other amounts receivable | 41 | €20,810 | €33,175 | +€12,365 | +59.4% |
| Cash at bank and in hand | 54/58 | €73,374 | €43,208 | -€30,166 | -41.1% |
| Deferred charges and accrued income | 490/1 | €10,532 | €0 | -€10,532 | -100% |
| Total equity and liabilities | 10/49 | €195,840 | €140,623 | -€55,217 | -28.2% |
| Equity | 10/15 | €102,532 | €115,908 | +€13,376 | +13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €568 | €13,944 | +€13,376 | +2,356% |
| Distributable reserves | 133 | €568 | €13,944 | +€13,376 | +2,356% |
| Profit (loss) carried forward | 14 | €83,364 | €83,364 | = | 0.0% |
| Amounts payable | 17/49 | €93,309 | €24,716 | -€68,593 | -73.5% |
| Amounts payable after more than one year | 17 | €6,217 | €0 | -€6,217 | -100% |
| Financial debts | 170/4 | €6,217 | €0 | -€6,217 | -100% |
| Amounts payable within one year | 42/48 | €79,278 | €24,716 | -€54,563 | -68.8% |
| Current portion of amounts payable after more than one year | 42 | €6,554 | €6,217 | -€338 | -5.2% |
| Trade debts | 44 | €18,278 | €4,457 | -€13,820 | -75.6% |
| Suppliers | 440/4 | €18,278 | €4,457 | -€13,820 | -75.6% |
| Taxes, remuneration and social security | 45 | €19,331 | €609 | -€18,722 | -96.8% |
| Taxes | 450/3 | €19,331 | €609 | -€18,722 | -96.8% |
| Other amounts payable | 47/48 | €35,115 | €13,433 | -€21,682 | -61.7% |
| Accrued charges and deferred income | 492/3 | €7,814 | €0 | -€7,814 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,805 | €31,076 | +€2,271 | +7.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,000 | - | -€1,000 | |
| Other operating charges | 640/8 | €2,877 | €2,991 | +€115 | +4.0% |
| Gross operating margin | 9900 | €91,804 | €59,871 | -€31,932 | -34.8% |
| Operating profit (loss) | 9901 | €59,122 | €25,804 | -€33,318 | -56.4% |
| Financial income | 75/76B | €50 | €20 | -€30 | -60.0% |
| Recurring financial income | 75 | €50 | €20 | -€30 | -60.0% |
| Financial charges | 65/66B | €2,786 | €1,877 | -€909 | -32.6% |
| Recurring financial charges | 65 | €2,786 | €1,877 | -€909 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €56,387 | €23,947 | -€32,439 | -57.5% |
| Income taxes | 67/77 | €18,571 | €10,571 | -€8,001 | -43.1% |
| Profit (loss) for the period | 9904 | €37,815 | €13,376 | -€24,439 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,815 | €13,376 | -€24,439 | -64.6% |
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 27 October 2026 via checked.be.