LOONWERKEN JH: what changed
LOONWERKEN JH
Largest movements
- Receivables within one year -€22,962
down €22,962 (-65.0%), from €35,320 to €12,358
of which Other amounts receivable: -€13,309
- Cash -€8,817
down €8,817 (-57.6%), from €15,319 to €6,502
mainly Investment in fixed assets (net) (-€38,560) and Other debts (-€19,043)
- Tangible fixed assets +€7,081
up €7,081 (+16.7%), from €42,372 to €49,453
of which Furniture and vehicles: +€4,041
- Other debts -€19,043
down €19,043 (-18.0%), from €105,556 to €86,513
- Profit (loss) carried forward -€14,429
down €14,429 (-61.7%), from -€23,373 to -€37,802
- Tax, wage and social debts +€10,112
new in 2025: €10,112
- Reserves -€2,025
down €2,025 (-33.3%), from €6,075 to €4,050
- Trade debts +€1,362
up €1,362 (+61.1%), from €2,228 to €3,590
- Taxes +€26,340
new in 2025: €26,340
- Depreciation +€9,296
up €9,296 (+41.9%), from €22,183 to €31,479
- Gross operating margin +€8,632
up €8,632 (+30.8%), from €27,982 to €36,614
- Financial income +€8,000
new in 2025: €8,000
of which Financial income: +€8,000
- Financial charges -€1,504
down €1,504 (-92.2%), from €1,631 to €127
of which Non-recurring financial charges: -€1,451
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 | €93,011 | €68,313 | -€24,698 | -26.6% |
| Fixed assets | 21/28 | €42,372 | €49,453 | +€7,081 | +16.7% |
| Tangible fixed assets | 22/27 | €42,372 | €49,453 | +€7,081 | +16.7% |
| Plant, machinery and equipment | 23 | €1,280 | €4,320 | +€3,040 | +238% |
| Furniture and vehicles | 24 | €41,092 | €45,133 | +€4,041 | +9.8% |
| Current assets | 29/58 | €50,639 | €18,860 | -€31,779 | -62.8% |
| Amounts receivable within one year | 40/41 | €35,320 | €12,358 | -€22,962 | -65.0% |
| Trade receivables | 40 | €20,387 | €10,734 | -€9,653 | -47.3% |
| Other amounts receivable | 41 | €14,933 | €1,624 | -€13,309 | -89.1% |
| Cash at bank and in hand | 54/58 | €15,319 | €6,502 | -€8,817 | -57.6% |
| Total equity and liabilities | 10/49 | €93,011 | €68,313 | -€24,698 | -26.6% |
| Equity | 10/15 | -€16,798 | -€33,252 | -€16,454 | -98.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | €500 | - | -€500 | |
| Issued capital | 100 | €500 | - | -€500 | |
| Reserves | 13 | €6,075 | €4,050 | -€2,025 | -33.3% |
| Tax-exempt reserves | 132 | €6,075 | €4,050 | -€2,025 | -33.3% |
| Profit (loss) carried forward | 14 | -€23,373 | -€37,802 | -€14,429 | -61.7% |
| Provisions and deferred taxes | 16 | €2,025 | €1,350 | -€675 | -33.3% |
| Deferred taxes | 168 | €2,025 | €1,350 | -€675 | -33.3% |
| Amounts payable | 17/49 | €107,784 | €100,215 | -€7,569 | -7.0% |
| Amounts payable within one year | 42/48 | €107,784 | €100,215 | -€7,569 | -7.0% |
| Trade debts | 44 | €2,228 | €3,590 | +€1,362 | +61.1% |
| Suppliers | 440/4 | €2,228 | €3,590 | +€1,362 | +61.1% |
| Taxes, remuneration and social security | 45 | - | €10,112 | +€10,112 | |
| Remuneration and social security | 454/9 | - | €10,112 | +€10,112 | |
| Other amounts payable | 47/48 | €105,556 | €86,513 | -€19,043 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,183 | €31,479 | +€9,296 | +41.9% |
| Other operating charges | 640/8 | €2,789 | €3,797 | +€1,008 | +36.1% |
| Gross operating margin | 9900 | €27,982 | €36,614 | +€8,632 | +30.8% |
| Operating profit (loss) | 9901 | €3,010 | €1,338 | -€1,672 | -55.5% |
| Financial income | 75/76B | - | €8,000 | +€8,000 | |
| Recurring financial income | 75 | - | €8,000 | +€8,000 | |
| Non-recurring financial income | 76B | - | €8,000 | +€8,000 | |
| Financial charges | 65/66B | €1,631 | €127 | -€1,504 | -92.2% |
| Recurring financial charges | 65 | €53 | €127 | +€74 | +140% |
| Non-recurring financial charges | 66B | €1,578 | €127 | -€1,451 | -92.0% |
| Profit (loss) for the period before taxes | 9903 | €1,379 | €9,211 | +€7,832 | +568% |
| Transfer from deferred taxes | 780 | €675 | €675 | = | 0.0% |
| Income taxes | 67/77 | - | €26,340 | +€26,340 | |
| Profit (loss) for the period | 9904 | €2,054 | -€16,454 | -€18,508 | |
| Transfer from tax-exempt reserves | 789 | €2,025 | €2,025 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,079 | -€14,429 | -€18,508 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.