LOONY: 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.
LOONY
Largest movements
- Cash +€358
up €358 (+78.5%), from €457 to €815
mainly Debts after one year (+€4,503) and Trade debts (+€400)
- Profit (loss) carried forward -€4,544
down €4,544 (-3.7%), from -€122,092 to -€126,636
- Debts after one year +€4,503
up €4,503 (+20.0%), from €22,549 to €27,052
- Trade debts +€400
new in 2026: €400
- Gross operating margin -€815
down €815 (-49.8%), from -€1,637 to -€2,451
- Financial charges +€191
up €191 (+12.7%), from €1,502 to €1,693
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €457 | €815 | +€358 | +78.5% |
| Current assets | 29/58 | €457 | €815 | +€358 | +78.5% |
| Cash at bank and in hand | 54/58 | €457 | €815 | +€358 | +78.5% |
| Total equity and liabilities | 10/49 | €457 | €815 | +€358 | +78.5% |
| Equity | 10/15 | -€22,092 | -€26,636 | -€4,544 | -20.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,092 | -€126,636 | -€4,544 | -3.7% |
| Amounts payable | 17/49 | €22,549 | €27,451 | +€4,903 | +21.7% |
| Amounts payable after more than one year | 17 | €22,549 | €27,052 | +€4,503 | +20.0% |
| Other amounts payable | 178/9 | €22,549 | €27,052 | +€4,503 | +20.0% |
| Amounts payable within one year | 42/48 | - | €400 | +€400 | |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,637 | -€2,451 | -€815 | -49.8% |
| Operating profit (loss) | 9901 | -€2,024 | -€2,851 | -€827 | -40.9% |
| Financial charges | 65/66B | €1,502 | €1,693 | +€191 | +12.7% |
| Recurring financial charges | 65 | €1,502 | €1,693 | +€191 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,526 | -€4,544 | -€1,018 | -28.9% |
| Profit (loss) for the period | 9904 | -€3,526 | -€4,544 | -€1,018 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,526 | -€4,544 | -€1,018 | -28.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.