Loontjens: 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.
Loontjens
Largest movements
- Tangible fixed assets +€19,424
up €19,424 (+39.7%), from €48,889 to €68,313
of which Furniture and vehicles: +€15,108
- Cash +€15,062
up €15,062 (+68.1%), from €22,123 to €37,185
mainly Net result for the year (+€26,778) and Tax, wage and social debts (+€16,186)
- Stocks and contracts -€3,226
down €3,226 (-23.4%), from €13,789 to €10,562
- Deferred charges and accrued income +€2,142
up €2,142 (+726%), from €295 to €2,437
- Other debts -€34,814
down €34,814 (-89.1%), from €39,089 to €4,275
- Profit (loss) carried forward +€26,778
up €26,778, from -€5,296 to €21,482
- Tax, wage and social debts +€16,186
up €16,186 (+65.0%), from €24,910 to €41,097
of which Remuneration and social security: +€11,093
- Trade debts +€15,680
up €15,680 (+68.3%), from €22,968 to €38,648
- Accrued charges and deferred income +€10,230
up €10,230 (+252%), from €4,058 to €14,288
- Gross operating margin +€76,793
up €76,793 (+83.6%), from €91,842 to €168,635
- Staff costs +€65,766
up €65,766 (+127%), from €51,748 to €117,514
- Taxes +€5,150
new in 2025: €5,150
- Depreciation +€2,033
up €2,033 (+14.7%), from €13,789 to €15,822
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 | €93,685 | €127,835 | +€34,150 | +36.5% |
| Fixed assets | 21/28 | €56,730 | €76,094 | +€19,364 | +34.1% |
| Intangible fixed assets | 21 | €2,932 | €1,932 | -€1,000 | -34.1% |
| Tangible fixed assets | 22/27 | €48,889 | €68,313 | +€19,424 | +39.7% |
| Plant, machinery and equipment | 23 | €26,859 | €32,652 | +€5,793 | +21.6% |
| Furniture and vehicles | 24 | €8,348 | €23,455 | +€15,108 | +181% |
| Other tangible fixed assets | 26 | €13,682 | €12,205 | -€1,477 | -10.8% |
| Financial fixed assets | 28 | €4,910 | €5,850 | +€940 | +19.1% |
| Current assets | 29/58 | €36,955 | €51,741 | +€14,786 | +40.0% |
| Stocks and contracts in progress | 3 | €13,789 | €10,562 | -€3,226 | -23.4% |
| Stocks | 30/36 | €13,789 | €10,562 | -€3,226 | -23.4% |
| Amounts receivable within one year | 40/41 | €748 | €1,556 | +€808 | +108% |
| Trade receivables | 40 | €748 | €0 | -€748 | -100% |
| Other amounts receivable | 41 | - | €1,556 | +€1,556 | |
| Cash at bank and in hand | 54/58 | €22,123 | €37,185 | +€15,062 | +68.1% |
| Deferred charges and accrued income | 490/1 | €295 | €2,437 | +€2,142 | +726% |
| Total equity and liabilities | 10/49 | €93,685 | €127,835 | +€34,150 | +36.5% |
| Equity | 10/15 | €2,204 | €28,982 | +€26,778 | +1,215% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,296 | €21,482 | +€26,778 | |
| Amounts payable | 17/49 | €91,481 | €98,853 | +€7,372 | +8.1% |
| Amounts payable within one year | 42/48 | €87,423 | €84,565 | -€2,858 | -3.3% |
| Trade debts | 44 | €22,968 | €38,648 | +€15,680 | +68.3% |
| Suppliers | 440/4 | €22,968 | €38,648 | +€15,680 | +68.3% |
| Advances received on contracts in progress | 46 | €455 | €545 | +€90 | +19.8% |
| Taxes, remuneration and social security | 45 | €24,910 | €41,097 | +€16,186 | +65.0% |
| Taxes | 450/3 | €16,148 | €21,242 | +€5,094 | +31.5% |
| Remuneration and social security | 454/9 | €8,762 | €19,855 | +€11,093 | +127% |
| Other amounts payable | 47/48 | €39,089 | €4,275 | -€34,814 | -89.1% |
| Accrued charges and deferred income | 492/3 | €4,058 | €14,288 | +€10,230 | +252% |
| Non-recurring operating income | 76A | - | €349 | +€349 | |
| Remuneration, social security and pensions | 62 | €51,748 | €117,514 | +€65,766 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,789 | €15,822 | +€2,033 | +14.7% |
| Other operating charges | 640/8 | €1,464 | €1,443 | -€21 | -1.4% |
| Non-recurring operating charges | 66A | - | -€15 | -€15 | |
| Gross operating margin | 9900 | €91,842 | €168,635 | +€76,793 | +83.6% |
| Operating profit (loss) | 9901 | €24,841 | €33,871 | +€9,030 | +36.3% |
| Financial income | 75/76B | €139 | €869 | +€730 | +525% |
| Recurring financial income | 75 | €139 | €869 | +€730 | +525% |
| Financial charges | 65/66B | €2,471 | €2,812 | +€341 | +13.8% |
| Recurring financial charges | 65 | €2,471 | €2,812 | +€341 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €22,510 | €31,928 | +€9,418 | +41.8% |
| Income taxes | 67/77 | - | €5,150 | +€5,150 | |
| Profit (loss) for the period | 9904 | €22,510 | €26,778 | +€4,268 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,510 | €26,778 | +€4,268 | +19.0% |
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 25 October 2026 via checked.be.