Lootens Technics: 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 Technics
Largest movements
- Receivables within one year +€14,672
up €14,672 (+244%), from €6,008 to €20,680
- Deferred charges and accrued income -€1,207
down €1,207 (-92.6%), from €1,303 to €96
- Cash -€1,100
down €1,100 (-100%), from €1,100 to €0
mainly Receivables within one year (-€14,672) and Investment in fixed assets (net) (-€1,199)
- Tangible fixed assets -€303
down €303 (-4.3%), from €7,116 to €6,813
of which Furniture and vehicles: -€716
- Short-term financial debts +€5,128
new in 2025: €5,128
- Tax, wage and social debts +€3,748
up €3,748 (+80.9%), from €4,634 to €8,382
- Profit (loss) carried forward +€3,674
up €3,674 (+71.7%), from €5,121 to €8,795
- Other debts -€541
down €541 (-27.4%), from €1,974 to €1,433
- Accrued charges and deferred income +€497
up €497 (+92.2%), from €539 to €1,036
- Financial charges +€1,321
up €1,321 (+1,024%), from €129 to €1,450
- Depreciation -€533
down €533 (-26.2%), from €2,035 to €1,502
- Other operating charges +€353
up €353 (+36.0%), from €982 to €1,335
- Taxes -€294
down €294 (-17.1%), from €1,724 to €1,430
- Gross operating margin +€245
up €245 (+2.3%), from €10,823 to €11,068
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 | €15,527 | €27,589 | +€12,062 | +77.7% |
| Fixed assets | 21/28 | €7,116 | €6,813 | -€303 | -4.3% |
| Tangible fixed assets | 22/27 | €7,116 | €6,813 | -€303 | -4.3% |
| Plant, machinery and equipment | 23 | €1,106 | €1,519 | +€413 | +37.4% |
| Furniture and vehicles | 24 | €6,010 | €5,294 | -€716 | -11.9% |
| Current assets | 29/58 | €8,411 | €20,777 | +€12,365 | +147% |
| Amounts receivable within one year | 40/41 | €6,008 | €20,680 | +€14,672 | +244% |
| Trade receivables | 40 | €6,008 | €20,680 | +€14,672 | +244% |
| Cash at bank and in hand | 54/58 | €1,100 | €0 | -€1,100 | -100% |
| Deferred charges and accrued income | 490/1 | €1,303 | €96 | -€1,207 | -92.6% |
| Total equity and liabilities | 10/49 | €15,527 | €27,589 | +€12,062 | +77.7% |
| Equity | 10/15 | €7,121 | €10,795 | +€3,674 | +51.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,121 | €8,795 | +€3,674 | +71.7% |
| Amounts payable | 17/49 | €8,407 | €16,795 | +€8,388 | +99.8% |
| Amounts payable within one year | 42/48 | €7,868 | €15,759 | +€7,891 | +100% |
| Financial debts | 43 | - | €5,128 | +€5,128 | |
| Credit institutions | 430/8 | - | €5,128 | +€5,128 | |
| Trade debts | 44 | €1,261 | €816 | -€444 | -35.3% |
| Suppliers | 440/4 | €1,261 | €816 | -€444 | -35.3% |
| Taxes, remuneration and social security | 45 | €4,634 | €8,382 | +€3,748 | +80.9% |
| Taxes | 450/3 | €4,634 | €8,382 | +€3,748 | +80.9% |
| Other amounts payable | 47/48 | €1,974 | €1,433 | -€541 | -27.4% |
| Accrued charges and deferred income | 492/3 | €539 | €1,036 | +€497 | +92.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,035 | €1,502 | -€533 | -26.2% |
| Other operating charges | 640/8 | €982 | €1,335 | +€353 | +36.0% |
| Non-recurring operating charges | 66A | - | €845 | +€845 | |
| Gross operating margin | 9900 | €10,823 | €11,068 | +€245 | +2.3% |
| Operating profit (loss) | 9901 | €7,807 | €7,386 | -€420 | -5.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €129 | €1,450 | +€1,321 | +1,024% |
| Recurring financial charges | 65 | €129 | €1,450 | +€1,321 | +1,024% |
| Profit (loss) for the period before taxes | 9903 | €7,678 | €5,937 | -€1,741 | -22.7% |
| Income taxes | 67/77 | €1,724 | €1,430 | -€294 | -17.1% |
| Profit (loss) for the period | 9904 | €5,954 | €4,507 | -€1,447 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,954 | €4,507 | -€1,447 | -24.3% |
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 23 October 2026 via checked.be.