LOONBEDRIJF PB: what changed
LOONBEDRIJF PB
Largest movements
- Tangible fixed assets +€39,538
up €39,538 (+14.8%), from €267,785 to €307,323
of which Furniture and vehicles: +€50,667
- Cash +€34,725
up €34,725 (+1,248%), from €2,782 to €37,507
mainly Depreciation (+€89,674) and Net result for the year (+€33,500)
- Receivables within one year +€4,763
up €4,763 (+27.8%), from €17,105 to €21,867
of which Other amounts receivable: +€14,385
- Reserves +€33,500
up €33,500 (+40.2%), from €83,395 to €116,895
- Current portion of long-term debt +€32,342
up €32,342 (+125%), from €25,898 to €58,240
- Trade debts +€11,368
up €11,368 (+97.8%), from €11,628 to €22,996
- Debts after one year +€4,226
up €4,226 (+2.6%), from €161,339 to €165,566
of which Financial debts: +€4,226
- Gross operating margin +€53,804
up €53,804 (+56.8%), from €94,645 to €148,449
- Depreciation +€17,688
up €17,688 (+24.6%), from €71,986 to €89,674
- Taxes +€8,833
up €8,833 (+366%), from €2,411 to €11,245
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €287,672 | €366,697 | +€79,025 | +27.5% |
| Fixed assets | 21/28 | €267,785 | €307,323 | +€39,538 | +14.8% |
| Tangible fixed assets | 22/27 | €267,785 | €307,323 | +€39,538 | +14.8% |
| Plant, machinery and equipment | 23 | €46,711 | €35,582 | -€11,129 | -23.8% |
| Furniture and vehicles | 24 | €221,074 | €271,741 | +€50,667 | +22.9% |
| Current assets | 29/58 | €19,887 | €59,374 | +€39,488 | +199% |
| Amounts receivable within one year | 40/41 | €17,105 | €21,867 | +€4,763 | +27.8% |
| Trade receivables | 40 | €13,562 | €3,940 | -€9,622 | -70.9% |
| Other amounts receivable | 41 | €3,543 | €17,928 | +€14,385 | +406% |
| Cash at bank and in hand | 54/58 | €2,782 | €37,507 | +€34,725 | +1,248% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €287,672 | €366,697 | +€79,025 | +27.5% |
| Equity | 10/15 | €86,395 | €119,895 | +€33,500 | +38.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €83,395 | €116,895 | +€33,500 | +40.2% |
| Distributable reserves | 133 | €83,395 | €116,895 | +€33,500 | +40.2% |
| Amounts payable | 17/49 | €201,276 | €246,802 | +€45,525 | +22.6% |
| Amounts payable after more than one year | 17 | €161,339 | €165,566 | +€4,226 | +2.6% |
| Financial debts | 170/4 | €161,339 | €165,566 | +€4,226 | +2.6% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €39,937 | €81,236 | +€41,299 | +103% |
| Current portion of amounts payable after more than one year | 42 | €25,898 | €58,240 | +€32,342 | +125% |
| Trade debts | 44 | €11,628 | €22,996 | +€11,368 | +97.8% |
| Suppliers | 440/4 | €11,628 | €22,996 | +€11,368 | +97.8% |
| Taxes, remuneration and social security | 45 | €2,411 | €0 | -€2,411 | -100% |
| Taxes | 450/3 | €2,411 | €0 | -€2,411 | -100% |
| Non-recurring operating income | 76A | €457 | €1,467 | +€1,010 | +221% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,986 | €89,674 | +€17,688 | +24.6% |
| Other operating charges | 640/8 | €1,702 | €2,768 | +€1,066 | +62.6% |
| Gross operating margin | 9900 | €94,645 | €148,449 | +€53,804 | +56.8% |
| Operating profit (loss) | 9901 | €20,958 | €56,007 | +€35,050 | +167% |
| Financial income | 75/76B | €216 | €9 | -€208 | -95.9% |
| Recurring financial income | 75 | €216 | €9 | -€208 | -95.9% |
| Financial charges | 65/66B | €12,563 | €11,271 | -€1,292 | -10.3% |
| Recurring financial charges | 65 | €12,563 | €11,271 | -€1,292 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €8,611 | €44,745 | +€36,134 | +420% |
| Income taxes | 67/77 | €2,411 | €11,245 | +€8,833 | +366% |
| Profit (loss) for the period | 9904 | €6,200 | €33,500 | +€27,300 | +440% |
| Profit (loss) for the period to be appropriated | 9905 | €6,200 | €33,500 | +€27,300 | +440% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.