LOON EN CONSTRUCTIE: what changed
Two fiscal 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.
LOON EN CONSTRUCTIE
Largest movements
- Cash +€13,002
up €13,002 (+18.5%), from €70,387 to €83,388
mainly Depreciation (+€31,186) and Receivables within one year (+€9,177)
- Tangible fixed assets -€11,830
down €11,830 (-2.4%), from €497,640 to €485,810
of which Land and buildings: -€12,708
- Receivables within one year -€9,177
down €9,177 (-36.1%), from €25,453 to €16,276
of which Trade receivables: -€9,183
- Debts after one year -€11,031
down €11,031 (-77.7%), from €14,192 to €3,162
- Other debts +€6,900
up €6,900 (+182.3%), from €3,786 to €10,686
- Gross operating margin -€10,730
down €10,730 (-11.4%), from €94,048 to €83,318
- Staff costs -€7,636
down €7,636 (-16.2%), from €46,994 to €39,358
- Taxes -€3,733
down €3,733 (-61.0%), from €6,120 to €2,388
- Depreciation +€3,552
up €3,552 (+12.9%), from €27,634 to €31,186
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 | €593,609 | €585,604 | -€8,005 | -1.3% |
| Fixed assets | 21/28 | €497,769 | €485,940 | -€11,830 | -2.4% |
| Tangible fixed assets | 22/27 | €497,640 | €485,810 | -€11,830 | -2.4% |
| Land and buildings | 22 | €457,078 | €444,370 | -€12,708 | -2.8% |
| Plant, machinery and equipment | 23 | €10,505 | €8,038 | -€2,467 | -23.5% |
| Furniture and vehicles | 24 | €30,057 | €33,402 | +€3,345 | +11.1% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €95,839 | €99,664 | +€3,825 | +4.0% |
| Amounts receivable within one year | 40/41 | €25,453 | €16,276 | -€9,177 | -36.1% |
| Trade receivables | 40 | €25,441 | €16,258 | -€9,183 | -36.1% |
| Other amounts receivable | 41 | €11 | €18 | +€6 | +55.6% |
| Cash at bank and in hand | 54/58 | €70,387 | €83,388 | +€13,002 | +18.5% |
| Total equity and liabilities | 10/49 | €593,609 | €585,604 | -€8,005 | -1.3% |
| Equity | 10/15 | €546,621 | €550,671 | +€4,050 | +0.7% |
| Contributions | 10/11 | €6,205 | €6,205 | -€0 | 0.0% |
| Reserves | 13 | €547,885 | €547,885 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €546,025 | €547,885 | +€1,860 | +0.3% |
| Profit (loss) carried forward | 14 | -€7,469 | -€3,419 | +€4,050 | +54.2% |
| Amounts payable | 17/49 | €46,988 | €34,933 | -€12,055 | -25.7% |
| Amounts payable after more than one year | 17 | €14,192 | €3,162 | -€11,031 | -77.7% |
| Financial debts | 170/4 | €14,192 | €3,162 | -€11,031 | -77.7% |
| Amounts payable within one year | 42/48 | €32,795 | €31,771 | -€1,024 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €12,967 | €12,967 | = | 0.0% |
| Trade debts | 44 | €6,751 | €1,092 | -€5,659 | -83.8% |
| Suppliers | 440/4 | €6,751 | €1,092 | -€5,659 | -83.8% |
| Taxes, remuneration and social security | 45 | €9,292 | €7,027 | -€2,265 | -24.4% |
| Taxes | 450/3 | €9,292 | €6,784 | -€2,508 | -27.0% |
| Remuneration and social security | 454/9 | - | €243 | +€243 | |
| Other amounts payable | 47/48 | €3,786 | €10,686 | +€6,900 | +182.3% |
| Remuneration, social security and pensions | 62 | €46,994 | €39,358 | -€7,636 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,634 | €31,186 | +€3,552 | +12.9% |
| Other operating charges | 640/8 | €5,959 | €5,310 | -€649 | -10.9% |
| Gross operating margin | 9900 | €94,048 | €83,318 | -€10,730 | -11.4% |
| Operating profit (loss) | 9901 | €13,461 | €7,463 | -€5,998 | -44.6% |
| Financial income | 75/76B | €242 | €235 | -€7 | -2.8% |
| Recurring financial income | 75 | €242 | €235 | -€7 | -2.8% |
| Financial charges | 65/66B | €1,723 | €1,261 | -€462 | -26.8% |
| Recurring financial charges | 65 | €1,723 | €1,261 | -€462 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €11,980 | €6,438 | -€5,542 | -46.3% |
| Income taxes | 67/77 | €6,120 | €2,388 | -€3,733 | -61.0% |
| Profit (loss) for the period | 9904 | €5,860 | €4,050 | -€1,810 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,860 | €4,050 | -€1,810 | -30.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.