LOOPS: 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.
LOOPS
Largest movements
- Cash -€21,755
down €21,755 (-54.8%), from €39,691 to €17,936
mainly Net result for the year (-€24,182) and Investment in fixed assets (net) (-€4,376)
- Receivables within one year -€6,334
down €6,334 (-48.8%), from €12,971 to €6,638
of which Other amounts receivable: -€7,926
- Tangible fixed assets +€3,162
up €3,162 (+80.8%), from €3,913 to €7,075
of which Furniture and vehicles: +€3,410
- Profit (loss) carried forward -€24,182
down €24,182 (-71.3%), from €33,923 to €9,741
- Trade debts -€890
down €890 (-39.7%), from €2,243 to €1,353
- Gross operating margin -€65,720
down €65,720, from €43,589 to -€22,131
- Taxes -€10,412
down €10,412 (-97.4%), from €10,685 to €274
- Depreciation -€1,210
down €1,210 (-49.9%), from €2,424 to €1,214
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 | €56,576 | €31,648 | -€24,927 | -44.1% |
| Fixed assets | 21/28 | €3,913 | €7,075 | +€3,162 | +80.8% |
| Tangible fixed assets | 22/27 | €3,913 | €7,075 | +€3,162 | +80.8% |
| Furniture and vehicles | 24 | €2,879 | €6,289 | +€3,410 | +118.4% |
| Other tangible fixed assets | 26 | €1,034 | €786 | -€248 | -24.0% |
| Current assets | 29/58 | €52,663 | €24,574 | -€28,089 | -53.3% |
| Amounts receivable within one year | 40/41 | €12,971 | €6,638 | -€6,334 | -48.8% |
| Trade receivables | 40 | €2,420 | €4,012 | +€1,592 | +65.8% |
| Other amounts receivable | 41 | €10,551 | €2,625 | -€7,926 | -75.1% |
| Cash at bank and in hand | 54/58 | €39,691 | €17,936 | -€21,755 | -54.8% |
| Total equity and liabilities | 10/49 | €56,576 | €31,648 | -€24,927 | -44.1% |
| Equity | 10/15 | €36,413 | €12,231 | -€24,182 | -66.4% |
| Contributions | 10/11 | €2,490 | €2,490 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,923 | €9,741 | -€24,182 | -71.3% |
| Amounts payable | 17/49 | €20,163 | €19,418 | -€745 | -3.7% |
| Amounts payable within one year | 42/48 | €20,163 | €19,418 | -€745 | -3.7% |
| Trade debts | 44 | €2,243 | €1,353 | -€890 | -39.7% |
| Suppliers | 440/4 | €2,243 | €1,353 | -€890 | -39.7% |
| Taxes, remuneration and social security | 45 | €17,920 | €18,065 | +€145 | +0.8% |
| Taxes | 450/3 | €17,920 | €18,065 | +€145 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,424 | €1,214 | -€1,210 | -49.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €43,589 | -€22,131 | -€65,720 | |
| Operating profit (loss) | 9901 | €40,778 | -€23,745 | -€64,522 | |
| Financial income | 75/76B | €451 | €359 | -€92 | -20.4% |
| Recurring financial income | 75 | €451 | €359 | -€92 | -20.4% |
| Financial charges | 65/66B | €348 | €523 | +€174 | +50.0% |
| Recurring financial charges | 65 | €348 | €523 | +€174 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | €40,880 | -€23,908 | -€64,788 | |
| Income taxes | 67/77 | €10,685 | €274 | -€10,412 | -97.4% |
| Profit (loss) for the period | 9904 | €30,195 | -€24,182 | -€54,377 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,195 | -€24,182 | -€54,377 |
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 4 October 2026 via checked.be.