Loostermans: 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.
Loostermans
Largest movements
- Stocks and contracts -€53,508
down €53,508 (-72.8%), from €73,457 to €19,948
- Cash +€7,720
up €7,720 (+141.8%), from €5,445 to €13,165
mainly Net result for the year (+€61,030) and Stocks and contracts (+€53,508)
- Tangible fixed assets -€4,775
down €4,775 (-16.5%), from €28,965 to €24,191
of which Plant, machinery and equipment: -€2,681
- Intangible fixed assets -€1,187
down €1,187 (-29.4%), from €4,030 to €2,844
- Profit (loss) carried forward +€61,030
up €61,030 (+66.3%), from -€92,073 to -€31,044
- Other debts -€52,268
down €52,268 (-58.3%), from €89,579 to €37,311
- Debts after one year -€47,021
down €47,021 (-65.8%), from €71,496 to €24,475
- Tax, wage and social debts -€13,563
down €13,563 (-93.9%), from €14,439 to €876
of which Remuneration and social security: -€9,374
- Trade debts -€2,452
down €2,452 (-24.5%), from €9,991 to €7,540
- Gross operating margin +€89,211
up €89,211 (+1337.4%), from €6,671 to €95,882
- Staff costs -€57,074
down €57,074 (-70.6%), from €80,825 to €23,751
- Financial charges -€3,581
down €3,581 (-63.2%), from €5,663 to €2,083
- Depreciation -€3,486
down €3,486 (-31.7%), from €11,012 to €7,526
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 | €114,966 | €61,179 | -€53,787 | -46.8% |
| Formation expenses | 20 | €1,495 | €1,030 | -€465 | -31.1% |
| Fixed assets | 21/28 | €32,996 | €27,035 | -€5,961 | -18.1% |
| Intangible fixed assets | 21 | €4,030 | €2,844 | -€1,187 | -29.4% |
| Tangible fixed assets | 22/27 | €28,965 | €24,191 | -€4,775 | -16.5% |
| Plant, machinery and equipment | 23 | €12,787 | €10,107 | -€2,681 | -21.0% |
| Furniture and vehicles | 24 | €1,101 | €801 | -€300 | -27.3% |
| Other tangible fixed assets | 26 | €15,077 | €13,283 | -€1,794 | -11.9% |
| Current assets | 29/58 | €80,475 | €33,114 | -€47,362 | -58.9% |
| Stocks and contracts in progress | 3 | €73,457 | €19,948 | -€53,508 | -72.8% |
| Stocks | 30/36 | €73,457 | €19,948 | -€53,508 | -72.8% |
| Amounts receivable within one year | 40/41 | €701 | €0 | -€701 | -100.0% |
| Trade receivables | 40 | €701 | €0 | -€701 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,445 | €13,165 | +€7,720 | +141.8% |
| Deferred charges and accrued income | 490/1 | €873 | €0 | -€873 | -100.0% |
| Total equity and liabilities | 10/49 | €114,966 | €61,179 | -€53,787 | -46.8% |
| Equity | 10/15 | -€82,073 | -€21,044 | +€61,030 | +74.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,073 | -€31,044 | +€61,030 | +66.3% |
| Amounts payable | 17/49 | €197,039 | €82,222 | -€114,817 | -58.3% |
| Amounts payable after more than one year | 17 | €71,496 | €24,475 | -€47,021 | -65.8% |
| Financial debts | 170/4 | €71,496 | €24,475 | -€47,021 | -65.8% |
| Amounts payable within one year | 42/48 | €125,544 | €57,747 | -€67,796 | -54.0% |
| Current portion of amounts payable after more than one year | 42 | €11,535 | €12,021 | +€486 | +4.2% |
| Trade debts | 44 | €9,991 | €7,540 | -€2,452 | -24.5% |
| Suppliers | 440/4 | €9,991 | €7,540 | -€2,452 | -24.5% |
| Taxes, remuneration and social security | 45 | €14,439 | €876 | -€13,563 | -93.9% |
| Taxes | 450/3 | €5,017 | €829 | -€4,189 | -83.5% |
| Remuneration and social security | 454/9 | €9,421 | €47 | -€9,374 | -99.5% |
| Other amounts payable | 47/48 | €89,579 | €37,311 | -€52,268 | -58.3% |
| Non-recurring operating income | 76A | - | €105,000 | +€105,000 | |
| Remuneration, social security and pensions | 62 | €80,825 | €23,751 | -€57,074 | -70.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,012 | €7,526 | -€3,486 | -31.7% |
| Other operating charges | 640/8 | €1,274 | €1,532 | +€258 | +20.3% |
| Gross operating margin | 9900 | €6,671 | €95,882 | +€89,211 | +1337.4% |
| Operating profit (loss) | 9901 | -€86,441 | €63,073 | +€149,514 | |
| Financial income | 75/76B | €30 | €39 | +€9 | +29.2% |
| Recurring financial income | 75 | €30 | €39 | +€9 | +29.2% |
| Financial charges | 65/66B | €5,663 | €2,083 | -€3,581 | -63.2% |
| Recurring financial charges | 65 | €5,663 | €2,083 | -€3,581 | -63.2% |
| Profit (loss) for the period before taxes | 9903 | -€92,073 | €61,030 | +€153,103 | |
| Profit (loss) for the period | 9904 | -€92,073 | €61,030 | +€153,103 | |
| Profit (loss) for the period to be appropriated | 9905 | -€92,073 | €61,030 | +€153,103 |
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 7 October 2026 via checked.be.