LOOQ: 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.
LOOQ
Largest movements
- Cash +€36,786
up €36,786 (+79.4%), from €46,328 to €83,114
mainly Other debts (+€39,992) and Net result for the year (+€32,320)
- Receivables within one year +€2,728
up €2,728 (+29.3%), from €9,317 to €12,045
of which Other amounts receivable: +€2,062
- Tangible fixed assets -€2,298
down €2,298 (-39.3%), from €5,854 to €3,556
of which Furniture and vehicles: -€1,953
- Other debts +€39,992
up €39,992 (+1895.3%), from €2,110 to €42,102
- Profit (loss) carried forward -€12,680
down €12,680 (-97.5%), from €13,007 to €327
- Tax, wage and social debts +€8,056
up €8,056 (+66.1%), from €12,195 to €20,251
of which Taxes: +€8,056
- Trade debts +€2,012
up €2,012 (+191.9%), from €1,048 to €3,060
- Gross operating margin +€3,028
up €3,028 (+7.4%), from €41,104 to €44,132
- Taxes -€1,022
down €1,022 (-10.6%), from €9,671 to €8,649
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 | €63,360 | €100,740 | +€37,380 | +59.0% |
| Fixed assets | 21/28 | €5,854 | €3,556 | -€2,298 | -39.3% |
| Tangible fixed assets | 22/27 | €5,854 | €3,556 | -€2,298 | -39.3% |
| Furniture and vehicles | 24 | €4,491 | €2,538 | -€1,953 | -43.5% |
| Other tangible fixed assets | 26 | €1,364 | €1,019 | -€345 | -25.3% |
| Current assets | 29/58 | €57,505 | €97,184 | +€39,678 | +69.0% |
| Amounts receivable within one year | 40/41 | €9,317 | €12,045 | +€2,728 | +29.3% |
| Trade receivables | 40 | €9,317 | €9,983 | +€666 | +7.1% |
| Other amounts receivable | 41 | - | €2,062 | +€2,062 | |
| Cash at bank and in hand | 54/58 | €46,328 | €83,114 | +€36,786 | +79.4% |
| Deferred charges and accrued income | 490/1 | €1,860 | €2,025 | +€165 | +8.9% |
| Total equity and liabilities | 10/49 | €63,360 | €100,740 | +€37,380 | +59.0% |
| Equity | 10/15 | €48,007 | €35,327 | -€12,680 | -26.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €32,500 | €32,500 | = | 0.0% |
| Distributable reserves | 133 | €32,500 | €32,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,007 | €327 | -€12,680 | -97.5% |
| Amounts payable | 17/49 | €15,353 | €65,413 | +€50,060 | +326.1% |
| Amounts payable within one year | 42/48 | €15,353 | €65,413 | +€50,060 | +326.1% |
| Trade debts | 44 | €1,048 | €3,060 | +€2,012 | +191.9% |
| Suppliers | 440/4 | €1,048 | €3,060 | +€2,012 | +191.9% |
| Taxes, remuneration and social security | 45 | €12,195 | €20,251 | +€8,056 | +66.1% |
| Taxes | 450/3 | €10,095 | €18,151 | +€8,056 | +79.8% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Other amounts payable | 47/48 | €2,110 | €42,102 | +€39,992 | +1895.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,881 | €2,298 | +€417 | +22.2% |
| Other operating charges | 640/8 | €101 | €503 | +€402 | +397.8% |
| Gross operating margin | 9900 | €41,104 | €44,132 | +€3,028 | +7.4% |
| Operating profit (loss) | 9901 | €39,122 | €41,332 | +€2,210 | +5.6% |
| Financial charges | 65/66B | €488 | €362 | -€126 | -25.8% |
| Recurring financial charges | 65 | €488 | €362 | -€126 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €38,634 | €40,969 | +€2,336 | +6.0% |
| Income taxes | 67/77 | €9,671 | €8,649 | -€1,022 | -10.6% |
| Profit (loss) for the period | 9904 | €28,963 | €32,320 | +€3,357 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,963 | €32,320 | +€3,357 | +11.6% |
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 9 October 2026 via checked.be.