LOOTENS CONSULTING: 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 CONSULTING
Largest movements
- Cash +€54,663
up €54,663 (+397%), from €13,779 to €68,442
mainly Net result for the year (+€79,978) and Tax, wage and social debts (+€24,217)
- Receivables within one year +€41,923
up €41,923 (+237%), from €17,683 to €59,605
of which Trade receivables: +€30,207
- Tangible fixed assets +€5,193
new in 2025: €5,193
of which Furniture and vehicles: +€4,183
- Profit (loss) carried forward +€79,978
up €79,978 (+511%), from €15,653 to €95,630
- Tax, wage and social debts +€24,217
up €24,217 (+240%), from €10,093 to €34,311
- Gross operating margin +€82,045
up €82,045 (+409%), from €20,043 to €102,088
- Taxes +€17,431
up €17,431 (+433%), from €4,025 to €21,456
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 | €31,462 | €133,241 | +€101,779 | +323% |
| Fixed assets | 21/28 | - | €5,193 | +€5,193 | |
| Tangible fixed assets | 22/27 | - | €5,193 | +€5,193 | |
| Plant, machinery and equipment | 23 | - | €692 | +€692 | |
| Furniture and vehicles | 24 | - | €4,183 | +€4,183 | |
| Other tangible fixed assets | 26 | - | €318 | +€318 | |
| Current assets | 29/58 | €31,462 | €128,048 | +€96,586 | +307% |
| Amounts receivable within one year | 40/41 | €17,683 | €59,605 | +€41,923 | +237% |
| Trade receivables | 40 | €17,683 | €47,889 | +€30,207 | +171% |
| Other amounts receivable | 41 | - | €11,716 | +€11,716 | |
| Cash at bank and in hand | 54/58 | €13,779 | €68,442 | +€54,663 | +397% |
| Total equity and liabilities | 10/49 | €31,462 | €133,241 | +€101,779 | +323% |
| Equity | 10/15 | €17,653 | €97,630 | +€79,978 | +453% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,653 | €95,630 | +€79,978 | +511% |
| Amounts payable | 17/49 | €13,809 | €35,610 | +€21,801 | +158% |
| Amounts payable within one year | 42/48 | €13,809 | €35,610 | +€21,801 | +158% |
| Trade debts | 44 | €2,451 | €1,300 | -€1,151 | -47.0% |
| Suppliers | 440/4 | €2,451 | €1,300 | -€1,151 | -47.0% |
| Taxes, remuneration and social security | 45 | €10,093 | €34,311 | +€24,217 | +240% |
| Taxes | 450/3 | €10,093 | €34,311 | +€24,217 | +240% |
| Other amounts payable | 47/48 | €1,265 | €0 | -€1,265 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €572 | +€572 | |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | €20,043 | €102,088 | +€82,045 | +409% |
| Operating profit (loss) | 9901 | €19,656 | €100,997 | +€81,340 | +414% |
| Financial income | 75/76B | €37 | €531 | +€494 | +1,341% |
| Recurring financial income | 75 | €37 | €531 | +€494 | +1,341% |
| Financial charges | 65/66B | €15 | €95 | +€79 | +511% |
| Recurring financial charges | 65 | €15 | €95 | +€79 | +511% |
| Profit (loss) for the period before taxes | 9903 | €19,677 | €101,433 | +€81,756 | +415% |
| Income taxes | 67/77 | €4,025 | €21,456 | +€17,431 | +433% |
| Profit (loss) for the period | 9904 | €15,653 | €79,978 | +€64,325 | +411% |
| Profit (loss) for the period to be appropriated | 9905 | €15,653 | €79,978 | +€64,325 | +411% |
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 27 October 2026 via checked.be.