LOOS FOURAGE: 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 FOURAGE
Largest movements
- Tangible fixed assets +€89,088
up €89,088 (+20.6%), from €432,970 to €522,058
of which Furniture and vehicles: +€105,939
- Cash -€44,250
down €44,250 (-20.3%), from €217,940 to €173,690
mainly Investment in fixed assets (net) (-€196,221) and Debts after one year (-€39,461)
- Receivables within one year -€16,519
down €16,519 (-5.1%), from €323,746 to €307,227
of which Other amounts receivable: -€13,934
- Reserves +€67,884
up €67,884 (+16.5%), from €411,440 to €479,324
of which Distributable reserves: +€61,783
- Debts after one year -€39,461
down €39,461 (-21.6%), from €183,047 to €143,586
- Depreciation +€25,239
up €25,239 (+30.8%), from €81,894 to €107,133
- Gross operating margin +€21,369
up €21,369 (+11.2%), from €191,043 to €212,412
- Taxes +€3,428
up €3,428 (+22.9%), from €14,993 to €18,420
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 | €997,032 | €1,027,747 | +€30,716 | +3.1% |
| Fixed assets | 21/28 | €432,970 | €522,058 | +€89,088 | +20.6% |
| Tangible fixed assets | 22/27 | €432,970 | €522,058 | +€89,088 | +20.6% |
| Land and buildings | 22 | €189,310 | €165,381 | -€23,929 | -12.6% |
| Plant, machinery and equipment | 23 | €158,959 | €166,037 | +€7,079 | +4.5% |
| Furniture and vehicles | 24 | €84,701 | €190,640 | +€105,939 | +125% |
| Current assets | 29/58 | €564,061 | €505,690 | -€58,372 | -10.3% |
| Stocks and contracts in progress | 3 | €16,773 | €15,952 | -€821 | -4.9% |
| Stocks | 30/36 | €16,773 | €15,952 | -€821 | -4.9% |
| Amounts receivable within one year | 40/41 | €323,746 | €307,227 | -€16,519 | -5.1% |
| Trade receivables | 40 | €299,876 | €297,292 | -€2,584 | -0.9% |
| Other amounts receivable | 41 | €23,869 | €9,935 | -€13,934 | -58.4% |
| Cash at bank and in hand | 54/58 | €217,940 | €173,690 | -€44,250 | -20.3% |
| Deferred charges and accrued income | 490/1 | €5,603 | €8,821 | +€3,218 | +57.4% |
| Total equity and liabilities | 10/49 | €997,032 | €1,027,747 | +€30,716 | +3.1% |
| Equity | 10/15 | €458,348 | €526,232 | +€67,884 | +14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €411,440 | €479,324 | +€67,884 | +16.5% |
| Tax-exempt reserves | 132 | €34,200 | €40,301 | +€6,101 | +17.8% |
| Distributable reserves | 133 | €377,240 | €439,023 | +€61,783 | +16.4% |
| Profit (loss) carried forward | 14 | €28,307 | €28,307 | = | 0.0% |
| Provisions and deferred taxes | 16 | €8,675 | €10,075 | +€1,400 | +16.1% |
| Deferred taxes | 168 | €8,675 | €10,075 | +€1,400 | +16.1% |
| Amounts payable | 17/49 | €530,009 | €491,440 | -€38,569 | -7.3% |
| Amounts payable after more than one year | 17 | €183,047 | €143,586 | -€39,461 | -21.6% |
| Financial debts | 170/4 | €183,047 | €143,586 | -€39,461 | -21.6% |
| Amounts payable within one year | 42/48 | €346,962 | €346,722 | -€240 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €69,746 | €69,789 | +€44 | +0.1% |
| Trade debts | 44 | €140,708 | €145,982 | +€5,273 | +3.7% |
| Suppliers | 440/4 | €140,708 | €145,982 | +€5,273 | +3.7% |
| Taxes, remuneration and social security | 45 | €3,480 | €7,772 | +€4,292 | +123% |
| Taxes | 450/3 | - | €4,292 | +€4,292 | |
| Remuneration and social security | 454/9 | €3,480 | €3,480 | = | 0.0% |
| Other amounts payable | 47/48 | €133,028 | €123,179 | -€9,850 | -7.4% |
| Accrued charges and deferred income | 492/3 | - | €1,132 | +€1,132 | |
| Non-recurring operating income | 76A | €36,000 | €18,252 | -€17,748 | -49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,894 | €107,133 | +€25,239 | +30.8% |
| Other operating charges | 640/8 | €11,487 | €10,759 | -€728 | -6.3% |
| Gross operating margin | 9900 | €191,043 | €212,412 | +€21,369 | +11.2% |
| Operating profit (loss) | 9901 | €97,662 | €94,519 | -€3,142 | -3.2% |
| Financial income | 75/76B | €65 | €7 | -€58 | -89.8% |
| Recurring financial income | 75 | €31 | €7 | -€24 | -78.5% |
| Non-recurring financial income | 76B | €34 | - | -€34 | |
| Financial charges | 65/66B | €6,121 | €6,821 | +€700 | +11.4% |
| Recurring financial charges | 65 | €6,121 | €6,821 | +€700 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €91,605 | €87,705 | -€3,900 | -4.3% |
| Transfer from deferred taxes | 780 | €1,265 | €1,800 | +€535 | +42.3% |
| Transfer to deferred taxes | 680 | €7,200 | €3,200 | -€4,000 | -55.6% |
| Income taxes | 67/77 | €14,993 | €18,420 | +€3,428 | +22.9% |
| Profit (loss) for the period | 9904 | €70,677 | €67,884 | -€2,793 | -4.0% |
| Transfer from tax-exempt reserves | 789 | €4,560 | €6,699 | +€2,139 | +46.9% |
| Transfer to tax-exempt reserves | 689 | €28,800 | €12,800 | -€16,000 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,437 | €61,783 | +€15,346 | +33.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.