LOOTS: 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.
What changed
LOOTS
NACE 47.789, Other retail sale of new goods
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.9m
2024 · €1.8m+€1.0m
Equity
€9.2m
2024 · €6.4m+€2.9m
Cash
€51,021
2024 · €115,560-€64,539
Balance sheet total
€9.5m
2024 · €6.6m+€2.9m
Largest movements
Assets
- Current investments +€2.9m
up €2.9m (+78.3%), from €3.8m to €6.7m
- Receivables within one year +€269,055
up €269,055 (+128%), from €210,402 to €479,457
of which Other amounts receivable: +€387,255
- Tangible fixed assets -€254,804
down €254,804 (-21.0%), from €1.2m to €960,206
of which Land and buildings: -€221,765
Equity and liabilities
- Reserves +€2.9m
up €2.9m (+45.0%), from €6.4m to €9.2m
of which Distributable reserves: +€1.9m
Income statement
- Financial income +€720,849
up €720,849 (+920%), from €78,366 to €799,216
of which Financial income: +€720,849
- Gross operating margin +€515,159
up €515,159 (+18.6%), from €2.8m to €3.3m
- Taxes +€152,353
up €152,353 (+18.1%), from €840,057 to €992,410
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.
Result 2024
€1.8m
Gross operating margin
+€515,159
Staff costs
-€9,018
Depreciation
-€31,189
Other operating charges
-€4,926
Financial income
+€720,849
Financial charges
+€818
Taxes
-€152,353
Result 2025
€2.9m
raises the resultlowers the result
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.
From operations
+€2.7m
Investment
-€2.8m
Financing
-€430
Cash 2024
€115,560
From operations (derived)
+€2.7m
Net result for the year
+€2.9m
Depreciation
+€89,296
Receivables after one year
+€29,440
Smaller working-capital items
+€8,647
Receivables within one year
-€269,055
Trade debts
-€28,885
Other debts
+€21,551
Investment (derived)
-€2.8m
Investment in fixed assets (net)
+€165,508
Current investments
-€2.9m
Financing
-€430
Debts after one year
-€430
Cash 2025
€51,021
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,630,280 | €9,485,592 | +€2.9m | +43.1% |
| Fixed assets | 21/28 | €1,665,010 | €1,410,206 | -€254,804 | -15.3% |
| Tangible fixed assets | 22/27 | €1,215,010 | €960,206 | -€254,804 | -21.0% |
| Land and buildings | 22 | €1,065,890 | €844,125 | -€221,765 | -20.8% |
| Plant, machinery and equipment | 23 | €6,821 | €6,251 | -€569 | -8.3% |
| Furniture and vehicles | 24 | €142,300 | €109,830 | -€32,470 | -22.8% |
| Financial fixed assets | 28 | €450,000 | €450,000 | = | 0.0% |
| Current assets | 29/58 | €4,965,269 | €8,075,386 | +€3.1m | +62.6% |
| Amounts receivable after more than one year | 29 | €735,635 | €706,195 | -€29,440 | -4.0% |
| Other amounts receivable | 291 | €735,635 | €706,195 | -€29,440 | -4.0% |
| Stocks and contracts in progress | 3 | €139,889 | €134,280 | -€5,609 | -4.0% |
| Stocks | 30/36 | €139,889 | €134,280 | -€5,609 | -4.0% |
| Amounts receivable within one year | 40/41 | €210,402 | €479,457 | +€269,055 | +128% |
| Trade receivables | 40 | €153,771 | €35,571 | -€118,200 | -76.9% |
| Other amounts receivable | 41 | €56,631 | €443,886 | +€387,255 | +684% |
| Current investments | 50/53 | €3,755,514 | €6,695,230 | +€2.9m | +78.3% |
| Cash at bank and in hand | 54/58 | €115,560 | €51,021 | -€64,539 | -55.8% |
| Deferred charges and accrued income | 490/1 | €8,270 | €9,204 | +€934 | +11.3% |
| Total equity and liabilities | 10/49 | €6,630,280 | €9,485,592 | +€2.9m | +43.1% |
| Equity | 10/15 | €6,370,159 | €9,229,264 | +€2.9m | +44.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €6,357,759 | €9,216,864 | +€2.9m | +45.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | - | €1,000,000 | +€1,000,000 | |
| Distributable reserves | 133 | €6,357,759 | €8,216,864 | +€1.9m | +29.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €260,121 | €256,328 | -€3,793 | -1.5% |
| Amounts payable after more than one year | 17 | €13,235 | €12,805 | -€430 | -3.2% |
| Other amounts payable | 178/9 | €13,235 | €12,805 | -€430 | -3.2% |
| Amounts payable within one year | 42/48 | €230,921 | €227,686 | -€3,235 | -1.4% |
| Trade debts | 44 | €36,183 | €7,297 | -€28,885 | -79.8% |
| Suppliers | 440/4 | €36,183 | €7,297 | -€28,885 | -79.8% |
| Taxes, remuneration and social security | 45 | €184,495 | €188,594 | +€4,100 | +2.2% |
| Taxes | 450/3 | €174,226 | €177,693 | +€3,467 | +2.0% |
| Remuneration and social security | 454/9 | €10,269 | €10,901 | +€632 | +6.2% |
| Other amounts payable | 47/48 | €10,244 | €31,795 | +€21,551 | +210% |
| Accrued charges and deferred income | 492/3 | €15,965 | €15,837 | -€128 | -0.8% |
| Non-recurring operating income | 76A | €13,714 | €113,976 | +€100,262 | +731% |
| Remuneration, social security and pensions | 62 | €84,210 | €93,229 | +€9,018 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,107 | €89,296 | +€31,189 | +53.7% |
| Other operating charges | 640/8 | €39,357 | €44,283 | +€4,926 | +12.5% |
| Gross operating margin | 9900 | €2,771,727 | €3,286,885 | +€515,159 | +18.6% |
| Operating profit (loss) | 9901 | €2,590,053 | €3,060,077 | +€470,025 | +18.1% |
| Financial income | 75/76B | €78,366 | €799,216 | +€720,849 | +920% |
| Recurring financial income | 75 | €78,366 | €799,216 | +€720,849 | +920% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €8,597 | €7,778 | -€818 | -9.5% |
| Recurring financial charges | 65 | €8,597 | €7,778 | -€818 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €2,659,822 | €3,851,515 | +€1.2m | +44.8% |
| Income taxes | 67/77 | €840,057 | €992,410 | +€152,353 | +18.1% |
| Profit (loss) for the period | 9904 | €1,819,765 | €2,859,105 | +€1.0m | +57.1% |
| Transfer to tax-exempt reserves | 689 | - | €1,000,000 | +€1,000,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,819,765 | €1,859,105 | +€39,340 | +2.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.