Loomans-Desmet: 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.
Loomans-Desmet
Largest movements
- Cash +€48,137
up €48,137 (+242%), from €19,887 to €68,025
mainly Net result for the year (+€32,236) and Trade debts (+€16,267)
- Tangible fixed assets +€11,159
up €11,159 (+133%), from €8,401 to €19,560
of which Plant, machinery and equipment: +€12,570
- Receivables within one year +€3,008
up €3,008 (+39.4%), from €7,644 to €10,652
of which Trade receivables: +€2,704
- Profit (loss) carried forward +€19,582
no longer reported in 2025 (was -€19,582)
- Trade debts +€16,267
up €16,267 (+237%), from €6,870 to €23,137
- Reserves +€12,655
up €12,655 (+61.3%), from €20,638 to €33,292
- Tax, wage and social debts +€11,489
up €11,489 (+96.1%), from €11,955 to €23,444
of which Remuneration and social security: +€9,062
- Current portion of long-term debt -€9,860
down €9,860 (-68.9%), from €14,304 to €4,443
- Gross operating margin +€62,832
up €62,832 (+85.7%), from €73,357 to €136,189
- Staff costs +€37,651
up €37,651 (+71.1%), from €52,971 to €90,623
- Other operating charges -€5,829
down €5,829 (-79.2%), from €7,357 to €1,529
- Financial income +€3,578
up €3,578 (+9,164%), from €39 to €3,617
of which Non-recurring financial income: +€3,606
- Financial charges +€1,736
up €1,736 (+118%), from €1,466 to €3,202
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 | €54,184 | €115,246 | +€61,061 | +113% |
| Formation expenses | 20 | €735 | €304 | -€431 | -58.7% |
| Fixed assets | 21/28 | €14,082 | €25,241 | +€11,159 | +79.2% |
| Tangible fixed assets | 22/27 | €8,401 | €19,560 | +€11,159 | +133% |
| Plant, machinery and equipment | 23 | €2,045 | €14,616 | +€12,570 | +615% |
| Furniture and vehicles | 24 | €1,129 | €2,331 | +€1,202 | +106% |
| Other tangible fixed assets | 26 | €5,227 | €2,614 | -€2,614 | -50.0% |
| Financial fixed assets | 28 | €5,681 | €5,681 | = | 0.0% |
| Current assets | 29/58 | €39,367 | €89,701 | +€50,333 | +128% |
| Stocks and contracts in progress | 3 | €8,638 | €7,760 | -€878 | -10.2% |
| Stocks | 30/36 | €8,638 | €7,760 | -€878 | -10.2% |
| Amounts receivable within one year | 40/41 | €7,644 | €10,652 | +€3,008 | +39.4% |
| Trade receivables | 40 | €6,366 | €9,070 | +€2,704 | +42.5% |
| Other amounts receivable | 41 | €1,278 | €1,582 | +€304 | +23.8% |
| Cash at bank and in hand | 54/58 | €19,887 | €68,025 | +€48,137 | +242% |
| Deferred charges and accrued income | 490/1 | €3,198 | €3,264 | +€66 | +2.1% |
| Total equity and liabilities | 10/49 | €54,184 | €115,246 | +€61,061 | +113% |
| Equity | 10/15 | €21,056 | €53,292 | +€32,236 | +153% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €20,638 | €33,292 | +€12,655 | +61.3% |
| Distributable reserves | 133 | €20,638 | €33,292 | +€12,655 | +61.3% |
| Profit (loss) carried forward | 14 | -€19,582 | - | +€19,582 | |
| Amounts payable | 17/49 | €33,129 | €61,954 | +€28,825 | +87.0% |
| Amounts payable after more than one year | 17 | - | €7,035 | +€7,035 | |
| Financial debts | 170/4 | - | €7,035 | +€7,035 | |
| Amounts payable within one year | 42/48 | €33,129 | €54,919 | +€21,791 | +65.8% |
| Current portion of amounts payable after more than one year | 42 | €14,304 | €4,443 | -€9,860 | -68.9% |
| Trade debts | 44 | €6,870 | €23,137 | +€16,267 | +237% |
| Suppliers | 440/4 | €6,870 | €23,137 | +€16,267 | +237% |
| Advances received on contracts in progress | 46 | - | €3,400 | +€3,400 | |
| Taxes, remuneration and social security | 45 | €11,955 | €23,444 | +€11,489 | +96.1% |
| Taxes | 450/3 | €7,378 | €9,805 | +€2,427 | +32.9% |
| Remuneration and social security | 454/9 | €4,577 | €13,639 | +€9,062 | +198% |
| Other amounts payable | 47/48 | - | €495 | +€495 | |
| Remuneration, social security and pensions | 62 | €52,971 | €90,623 | +€37,651 | +71.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,839 | €6,234 | +€1,396 | +28.8% |
| Other operating charges | 640/8 | €7,357 | €1,529 | -€5,829 | -79.2% |
| Non-recurring operating charges | 66A | €541 | €4,716 | +€4,174 | +771% |
| Gross operating margin | 9900 | €73,357 | €136,189 | +€62,832 | +85.7% |
| Operating profit (loss) | 9901 | €7,648 | €33,087 | +€25,439 | +333% |
| Financial income | 75/76B | €39 | €3,617 | +€3,578 | +9,164% |
| Recurring financial income | 75 | €39 | €11 | -€28 | -71.8% |
| Non-recurring financial income | 76B | - | €3,606 | +€3,606 | |
| Financial charges | 65/66B | €1,466 | €3,202 | +€1,736 | +118% |
| Recurring financial charges | 65 | €1,466 | €3,202 | +€1,736 | +118% |
| Profit (loss) for the period before taxes | 9903 | €6,221 | €33,502 | +€27,281 | +439% |
| Income taxes | 67/77 | - | €1,265 | +€1,265 | |
| Profit (loss) for the period | 9904 | €6,221 | €32,236 | +€26,015 | +418% |
| Profit (loss) for the period to be appropriated | 9905 | €6,221 | €32,236 | +€26,015 | +418% |
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 28 October 2026 via checked.be.