Loos-B: 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-B
Largest movements
- Cash -€45,120
down €45,120 (-39.5%), from €114,358 to €69,238
mainly Net result for the year (-€41,957) and Contributions, distributions and other (-€14,750)
- Tangible fixed assets -€18,008
down €18,008 (-22.3%), from €80,650 to €62,642
of which Plant, machinery and equipment: -€10,343
- Receivables within one year +€14,506
up €14,506 (+14.0%), from €103,685 to €118,191
of which Other amounts receivable: +€11,392
- Deferred charges and accrued income +€4,695
up €4,695 (+105%), from €4,480 to €9,175
- Stocks and contracts +€3,428
up €3,428 (+79.2%), from €4,326 to €7,754
- Profit (loss) carried forward -€41,957
down €41,957 (-146%), from -€28,836 to -€70,793
- Accrued charges and deferred income +€21,440
new in 2025: €21,440
- Reserves -€14,750
down €14,750 (-28.8%), from €51,250 to €36,500
- Tax, wage and social debts +€10,975
up €10,975 (+11.3%), from €96,718 to €107,693
of which Remuneration and social security: +€29,551
- Advances received -€8,732
no longer reported in 2025 (was €8,732)
- Staff costs +€84,885
up €84,885 (+22.5%), from €377,248 to €462,132
- Gross operating margin +€16,047
up €16,047 (+3.7%), from €438,906 to €454,953
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 | €307,739 | €269,740 | -€37,999 | -12.3% |
| Fixed assets | 21/28 | €80,890 | €62,882 | -€18,008 | -22.3% |
| Tangible fixed assets | 22/27 | €80,650 | €62,642 | -€18,008 | -22.3% |
| Plant, machinery and equipment | 23 | €54,061 | €43,717 | -€10,343 | -19.1% |
| Furniture and vehicles | 24 | €17,968 | €12,421 | -€5,547 | -30.9% |
| Leasing and similar rights | 25 | €8,621 | €6,504 | -€2,118 | -24.6% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €226,849 | €206,858 | -€19,991 | -8.8% |
| Stocks and contracts in progress | 3 | €4,326 | €7,754 | +€3,428 | +79.2% |
| Stocks | 30/36 | €4,326 | €7,754 | +€3,428 | +79.2% |
| Amounts receivable within one year | 40/41 | €103,685 | €118,191 | +€14,506 | +14.0% |
| Trade receivables | 40 | €45,444 | €48,558 | +€3,114 | +6.9% |
| Other amounts receivable | 41 | €58,241 | €69,634 | +€11,392 | +19.6% |
| Current investments | 50/53 | - | €2,500 | +€2,500 | |
| Cash at bank and in hand | 54/58 | €114,358 | €69,238 | -€45,120 | -39.5% |
| Deferred charges and accrued income | 490/1 | €4,480 | €9,175 | +€4,695 | +105% |
| Total equity and liabilities | 10/49 | €307,739 | €269,740 | -€37,999 | -12.3% |
| Equity | 10/15 | €41,014 | -€15,693 | -€56,707 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,250 | €36,500 | -€14,750 | -28.8% |
| Distributable reserves | 133 | €51,250 | €36,500 | -€14,750 | -28.8% |
| Profit (loss) carried forward | 14 | -€28,836 | -€70,793 | -€41,957 | -146% |
| Amounts payable | 17/49 | €266,725 | €285,433 | +€18,708 | +7.0% |
| Amounts payable after more than one year | 17 | €12,010 | €4,154 | -€7,856 | -65.4% |
| Financial debts | 170/4 | €12,010 | €4,154 | -€7,856 | -65.4% |
| Amounts payable within one year | 42/48 | €254,715 | €259,839 | +€5,124 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €5,400 | €5,180 | -€221 | -4.1% |
| Financial debts | 43 | €14,934 | €16,305 | +€1,372 | +9.2% |
| Credit institutions | 430/8 | €14,934 | €16,305 | +€1,372 | +9.2% |
| Trade debts | 44 | €68,465 | €76,195 | +€7,730 | +11.3% |
| Suppliers | 440/4 | €68,465 | €76,195 | +€7,730 | +11.3% |
| Advances received on contracts in progress | 46 | €8,732 | - | -€8,732 | |
| Taxes, remuneration and social security | 45 | €96,718 | €107,693 | +€10,975 | +11.3% |
| Taxes | 450/3 | €31,929 | €13,353 | -€18,576 | -58.2% |
| Remuneration and social security | 454/9 | €64,788 | €94,340 | +€29,551 | +45.6% |
| Other amounts payable | 47/48 | €60,466 | €54,466 | -€6,000 | -9.9% |
| Accrued charges and deferred income | 492/3 | - | €21,440 | +€21,440 | |
| Remuneration, social security and pensions | 62 | €377,248 | €462,132 | +€84,885 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,276 | €26,345 | +€69 | +0.3% |
| Other operating charges | 640/8 | €3,044 | €2,757 | -€287 | -9.4% |
| Gross operating margin | 9900 | €438,906 | €454,953 | +€16,047 | +3.7% |
| Operating profit (loss) | 9901 | €32,339 | -€36,281 | -€68,620 | |
| Financial income | 75/76B | €2,967 | €3,361 | +€394 | +13.3% |
| Recurring financial income | 75 | €2,967 | €3,361 | +€394 | +13.3% |
| Financial charges | 65/66B | €8,556 | €8,766 | +€209 | +2.4% |
| Recurring financial charges | 65 | €8,556 | €8,766 | +€209 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €26,749 | -€41,686 | -€68,435 | |
| Income taxes | 67/77 | €3,947 | €271 | -€3,676 | -93.1% |
| Profit (loss) for the period | 9904 | €22,802 | -€41,957 | -€64,759 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,802 | -€41,957 | -€64,759 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.