LOOTENS & CO: 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.
LOOTENS & CO
Largest movements
- Tangible fixed assets +€183,943
up €183,943 (+89.6%), from €205,365 to €389,308
of which Land and buildings: +€184,439
- Cash -€167,513
down €167,513 (-42.8%), from €391,584 to €224,071
mainly Investment in fixed assets (net) (-€194,284) and Receivables within one year (-€23,594)
- Receivables within one year +€23,594
up €23,594 (+15,128%), from €156 to €23,750
of which Trade receivables: +€21,729
- Deferred charges and accrued income +€10,863
new in 2025: €10,863
- Trade debts +€49,367
up €49,367 (+1,433%), from €3,445 to €52,812
- Reserves +€22,590
up €22,590 (+6.5%), from €345,652 to €368,242
of which Distributable reserves: +€24,631
- Accrued charges and deferred income -€12,724
no longer reported in 2025 (was €12,724)
- Provisions -€10,000
no longer reported in 2025 (was €10,000)
- Other debts +€8,938
up €8,938 (+5.4%), from €165,996 to €174,934
- Gross operating margin -€76,279
down €76,279 (-23.9%), from €318,955 to €242,676
- Taxes -€27,563
down €27,563 (-71.3%), from €38,683 to €11,121
- Staff costs +€15,743
up €15,743 (+8.9%), from €177,290 to €193,033
- Other operating charges +€13,633
up €13,633 (+3,034%), from €449 to €14,082
- Financial charges -€13,505
down €13,505 (-90.0%), from €15,013 to €1,508
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 | €604,262 | €653,725 | +€49,463 | +8.2% |
| Fixed assets | 21/28 | €205,365 | €389,308 | +€183,943 | +89.6% |
| Tangible fixed assets | 22/27 | €205,365 | €389,308 | +€183,943 | +89.6% |
| Land and buildings | 22 | €198,254 | €382,693 | +€184,439 | +93.0% |
| Plant, machinery and equipment | 23 | €3,258 | €2,972 | -€285 | -8.8% |
| Furniture and vehicles | 24 | €1,948 | €2,372 | +€424 | +21.8% |
| Other tangible fixed assets | 26 | €1,906 | €1,271 | -€635 | -33.3% |
| Current assets | 29/58 | €398,897 | €264,417 | -€134,480 | -33.7% |
| Stocks and contracts in progress | 3 | €7,157 | €5,733 | -€1,423 | -19.9% |
| Stocks | 30/36 | €3,211 | €2,507 | -€704 | -21.9% |
| Contracts in progress | 37 | €3,946 | €3,226 | -€719 | -18.2% |
| Amounts receivable within one year | 40/41 | €156 | €23,750 | +€23,594 | +15,128% |
| Trade receivables | 40 | - | €21,729 | +€21,729 | |
| Other amounts receivable | 41 | €156 | €2,021 | +€1,865 | +1,196% |
| Cash at bank and in hand | 54/58 | €391,584 | €224,071 | -€167,513 | -42.8% |
| Deferred charges and accrued income | 490/1 | - | €10,863 | +€10,863 | |
| Total equity and liabilities | 10/49 | €604,262 | €653,725 | +€49,463 | +8.2% |
| Equity | 10/15 | €364,244 | €386,834 | +€22,590 | +6.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €345,652 | €368,242 | +€22,590 | +6.5% |
| Tax-exempt reserves | 132 | €5,859 | €3,818 | -€2,041 | -34.8% |
| Distributable reserves | 133 | €339,793 | €364,424 | +€24,631 | +7.2% |
| Provisions and deferred taxes | 16 | €10,000 | - | -€10,000 | |
| Provisions for liabilities and charges | 160/5 | €10,000 | - | -€10,000 | |
| Pensions and similar obligations | 160 | €10,000 | - | -€10,000 | |
| Amounts payable | 17/49 | €230,018 | €266,891 | +€36,873 | +16.0% |
| Amounts payable within one year | 42/48 | €217,294 | €266,891 | +€49,597 | +22.8% |
| Trade debts | 44 | €3,445 | €52,812 | +€49,367 | +1,433% |
| Suppliers | 440/4 | €3,445 | €52,812 | +€49,367 | +1,433% |
| Taxes, remuneration and social security | 45 | €47,853 | €39,144 | -€8,709 | -18.2% |
| Taxes | 450/3 | €25,563 | €18,282 | -€7,281 | -28.5% |
| Remuneration and social security | 454/9 | €22,290 | €20,862 | -€1,428 | -6.4% |
| Other amounts payable | 47/48 | €165,996 | €174,934 | +€8,938 | +5.4% |
| Accrued charges and deferred income | 492/3 | €12,724 | - | -€12,724 | |
| Non-recurring operating income | 76A | €99,826 | - | -€99,826 | |
| Remuneration, social security and pensions | 62 | €177,290 | €193,033 | +€15,743 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,326 | €10,342 | +€2,016 | +24.2% |
| Other operating charges | 640/8 | €449 | €14,082 | +€13,633 | +3,034% |
| Gross operating margin | 9900 | €318,955 | €242,676 | -€76,279 | -23.9% |
| Operating profit (loss) | 9901 | €132,890 | €25,219 | -€107,671 | -81.0% |
| Financial income | 75/76B | €44 | €10,001 | +€9,957 | +22,649% |
| Recurring financial income | 75 | €44 | €1 | -€43 | -98.8% |
| Non-recurring financial income | 76B | - | €10,000 | +€10,000 | |
| Financial charges | 65/66B | €15,013 | €1,508 | -€13,505 | -90.0% |
| Recurring financial charges | 65 | €15,013 | €1,508 | -€13,505 | -90.0% |
| Profit (loss) for the period before taxes | 9903 | €117,921 | €33,711 | -€84,209 | -71.4% |
| Income taxes | 67/77 | €38,683 | €11,121 | -€27,563 | -71.3% |
| Profit (loss) for the period | 9904 | €79,237 | €22,590 | -€56,647 | -71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €79,237 | €22,590 | -€56,647 | -71.5% |
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 25 October 2026 via checked.be.