LOOS: 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.
LOOS
Largest movements
- Tangible fixed assets +€43,586
up €43,586 (+63.1%), from €69,044 to €112,630
of which Furniture and vehicles: +€57,029
- Cash +€25,677
up €25,677 (+810%), from €3,170 to €28,847
mainly Debts after one year (+€43,669) and Depreciation (+€25,148)
- Receivables within one year -€3,744
down €3,744 (-18.8%), from €19,959 to €16,215
of which Trade receivables: -€2,097
- Debts after one year +€43,669
up €43,669 (+110%), from €39,805 to €83,474
- Profit (loss) carried forward +€17,468
up €17,468, from -€3,110 to €14,357
- Other debts -€6,948
down €6,948 (-26.1%), from €26,588 to €19,640
- Current portion of long-term debt +€5,953
up €5,953 (+36.3%), from €16,378 to €22,331
- Tax, wage and social debts +€5,808
up €5,808 (+69.1%), from €8,410 to €14,218
- Gross operating margin +€13,568
up €13,568 (+32.3%), from €42,021 to €55,590
- Taxes +€4,389
up €4,389 (+158%), from €2,776 to €7,164
- Depreciation -€3,805
down €3,805 (-13.1%), from €28,953 to €25,148
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 | €92,988 | €157,783 | +€64,794 | +69.7% |
| Fixed assets | 21/28 | €69,044 | €112,630 | +€43,586 | +63.1% |
| Tangible fixed assets | 22/27 | €69,044 | €112,630 | +€43,586 | +63.1% |
| Plant, machinery and equipment | 23 | €57,972 | €44,529 | -€13,443 | -23.2% |
| Furniture and vehicles | 24 | €11,071 | €68,100 | +€57,029 | +515% |
| Current assets | 29/58 | €23,945 | €45,153 | +€21,209 | +88.6% |
| Amounts receivable within one year | 40/41 | €19,959 | €16,215 | -€3,744 | -18.8% |
| Trade receivables | 40 | €18,311 | €16,215 | -€2,097 | -11.5% |
| Other amounts receivable | 41 | €1,647 | - | -€1,647 | |
| Cash at bank and in hand | 54/58 | €3,170 | €28,847 | +€25,677 | +810% |
| Deferred charges and accrued income | 490/1 | €816 | €92 | -€724 | -88.7% |
| Total equity and liabilities | 10/49 | €92,988 | €157,783 | +€64,794 | +69.7% |
| Equity | 10/15 | -€2,110 | €15,357 | +€17,468 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,110 | €14,357 | +€17,468 | |
| Amounts payable | 17/49 | €95,099 | €142,425 | +€47,327 | +49.8% |
| Amounts payable after more than one year | 17 | €39,805 | €83,474 | +€43,669 | +110% |
| Financial debts | 170/4 | €39,805 | €83,474 | +€43,669 | +110% |
| Amounts payable within one year | 42/48 | €55,294 | €58,951 | +€3,658 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €16,378 | €22,331 | +€5,953 | +36.3% |
| Trade debts | 44 | €3,918 | €2,762 | -€1,155 | -29.5% |
| Suppliers | 440/4 | €3,918 | €2,762 | -€1,155 | -29.5% |
| Taxes, remuneration and social security | 45 | €8,410 | €14,218 | +€5,808 | +69.1% |
| Taxes | 450/3 | €8,410 | €14,218 | +€5,808 | +69.1% |
| Other amounts payable | 47/48 | €26,588 | €19,640 | -€6,948 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,953 | €25,148 | -€3,805 | -13.1% |
| Other operating charges | 640/8 | €1,653 | €1,492 | -€161 | -9.8% |
| Gross operating margin | 9900 | €42,021 | €55,590 | +€13,568 | +32.3% |
| Operating profit (loss) | 9901 | €11,416 | €28,950 | +€17,535 | +154% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,711 | €4,318 | -€393 | -8.3% |
| Recurring financial charges | 65 | €4,711 | €4,318 | -€393 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €6,704 | €24,632 | +€17,928 | +267% |
| Income taxes | 67/77 | €2,776 | €7,164 | +€4,389 | +158% |
| Profit (loss) for the period | 9904 | €3,929 | €17,468 | +€13,539 | +345% |
| Profit (loss) for the period to be appropriated | 9905 | €3,929 | €17,468 | +€13,539 | +345% |
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 13 October 2026 via checked.be.