LOOS MANAGEMENT: 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 MANAGEMENT
Largest movements
- Tangible fixed assets +€50,986
up €50,986 (+148%), from €34,342 to €85,329
- Cash +€35,193
up €35,193 (+55.5%), from €63,454 to €98,648
mainly Other debts (+€55,862) and Net result for the year (+€38,114)
- Receivables within one year -€12,522
down €12,522 (-42.6%), from €29,370 to €16,848
of which Trade receivables: -€12,522
- Other debts +€55,862
up €55,862 (+184%), from €30,298 to €86,161
- Debts after one year +€26,226
up €26,226 (+143%), from €18,293 to €44,519
- Reserves -€23,047
down €23,047 (-100%), from €23,047 to €0
- Current portion of long-term debt +€14,810
up €14,810 (+125%), from €11,858 to €26,668
- Gross operating margin +€16,781
up €16,781 (+28.8%), from €58,359 to €75,140
- Depreciation -€3,359
down €3,359 (-24.4%), from €13,769 to €10,409
- Financial charges +€2,287
up €2,287 (+235%), from €974 to €3,261
- Taxes +€2,057
up €2,057 (+21.6%), from €9,515 to €11,572
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 | €128,670 | €202,920 | +€74,250 | +57.7% |
| Fixed assets | 21/28 | €34,342 | €85,329 | +€50,986 | +148% |
| Tangible fixed assets | 22/27 | €34,342 | €85,329 | +€50,986 | +148% |
| Furniture and vehicles | 24 | €34,342 | €85,329 | +€50,986 | +148% |
| Current assets | 29/58 | €94,327 | €117,591 | +€23,263 | +24.7% |
| Amounts receivable within one year | 40/41 | €29,370 | €16,848 | -€12,522 | -42.6% |
| Trade receivables | 40 | €29,370 | €16,848 | -€12,522 | -42.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €63,454 | €98,648 | +€35,193 | +55.5% |
| Deferred charges and accrued income | 490/1 | €1,503 | €2,095 | +€593 | +39.4% |
| Total equity and liabilities | 10/49 | €128,670 | €202,920 | +€74,250 | +57.7% |
| Equity | 10/15 | €41,647 | €18,600 | -€23,047 | -55.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,047 | €0 | -€23,047 | -100% |
| Distributable reserves | 133 | €23,047 | €0 | -€23,047 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €87,022 | €184,320 | +€97,297 | +112% |
| Amounts payable after more than one year | 17 | €18,293 | €44,519 | +€26,226 | +143% |
| Financial debts | 170/4 | €18,293 | €44,519 | +€26,226 | +143% |
| Amounts payable within one year | 42/48 | €66,108 | €138,601 | +€72,493 | +110% |
| Current portion of amounts payable after more than one year | 42 | €11,858 | €26,668 | +€14,810 | +125% |
| Trade debts | 44 | €1,099 | €2,349 | +€1,250 | +114% |
| Suppliers | 440/4 | €1,099 | €2,349 | +€1,250 | +114% |
| Taxes, remuneration and social security | 45 | €22,852 | €23,423 | +€571 | +2.5% |
| Taxes | 450/3 | €22,852 | €23,423 | +€571 | +2.5% |
| Other amounts payable | 47/48 | €30,298 | €86,161 | +€55,862 | +184% |
| Accrued charges and deferred income | 492/3 | €2,622 | €1,200 | -€1,422 | -54.2% |
| Non-recurring operating income | 76A | €73 | €0 | -€73 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,769 | €10,409 | -€3,359 | -24.4% |
| Other operating charges | 640/8 | €746 | €1,243 | +€497 | +66.6% |
| Non-recurring operating charges | 66A | - | €10,540 | +€10,540 | |
| Gross operating margin | 9900 | €58,359 | €75,140 | +€16,781 | +28.8% |
| Operating profit (loss) | 9901 | €43,844 | €52,947 | +€9,103 | +20.8% |
| Financial income | 75/76B | €367 | €0 | -€367 | -100% |
| Recurring financial income | 75 | €367 | €0 | -€367 | -100% |
| Financial charges | 65/66B | €974 | €3,261 | +€2,287 | +235% |
| Recurring financial charges | 65 | €974 | €3,261 | +€2,287 | +235% |
| Profit (loss) for the period before taxes | 9903 | €43,236 | €49,685 | +€6,449 | +14.9% |
| Income taxes | 67/77 | €9,515 | €11,572 | +€2,057 | +21.6% |
| Profit (loss) for the period | 9904 | €33,721 | €38,114 | +€4,393 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,721 | €38,114 | +€4,393 | +13.0% |
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 14 October 2026 via checked.be.