LOOTS Julie: 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.
LOOTS Julie
Largest movements
- Receivables within one year -€49,965
down €49,965 (-59.1%), from €84,522 to €34,557
of which Other amounts receivable: -€42,030
- Deferred charges and accrued income -€12,816
no longer reported in 2025 (was €12,816)
- Cash +€6,331
up €6,331 (+14.8%), from €42,799 to €49,129
mainly Receivables within one year (+€49,965) and Deferred charges and accrued income (+€12,816)
- Tax, wage and social debts -€31,271
down €31,271 (-63.1%), from €49,521 to €18,250
of which Taxes: -€22,105
- Trade debts -€13,992
down €13,992 (-17.1%), from €81,956 to €67,964
- Profit (loss) carried forward -€12,088
down €12,088, from €8,609 to -€3,478
- Financial charges +€25,301
up €25,301 (+3,748%), from €675 to €25,976
of which Non-recurring financial charges: +€25,000
- Staff costs -€6,076
down €6,076 (-9.7%), from €62,887 to €56,811
- Taxes -€2,473
down €2,473 (-85.7%), from €2,887 to €414
- Gross operating margin +€1,923
up €1,923 (+2.8%), from €69,523 to €71,446
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 | €143,086 | €85,736 | -€57,351 | -40.1% |
| Fixed assets | 21/28 | €499 | €799 | +€300 | +60.1% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €499 | €799 | +€300 | +60.1% |
| Current assets | 29/58 | €142,587 | €84,937 | -€57,651 | -40.4% |
| Stocks and contracts in progress | 3 | €2,450 | €1,250 | -€1,200 | -49.0% |
| Stocks | 30/36 | €2,450 | €1,250 | -€1,200 | -49.0% |
| Amounts receivable within one year | 40/41 | €84,522 | €34,557 | -€49,965 | -59.1% |
| Trade receivables | 40 | €40,711 | €32,776 | -€7,935 | -19.5% |
| Other amounts receivable | 41 | €43,811 | €1,781 | -€42,030 | -95.9% |
| Cash at bank and in hand | 54/58 | €42,799 | €49,129 | +€6,331 | +14.8% |
| Deferred charges and accrued income | 490/1 | €12,816 | - | -€12,816 | |
| Total equity and liabilities | 10/49 | €143,086 | €85,736 | -€57,351 | -40.1% |
| Equity | 10/15 | €11,609 | -€478 | -€12,088 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,609 | -€3,478 | -€12,088 | |
| Amounts payable | 17/49 | €131,477 | €86,214 | -€45,263 | -34.4% |
| Amounts payable within one year | 42/48 | €131,477 | €86,214 | -€45,263 | -34.4% |
| Trade debts | 44 | €81,956 | €67,964 | -€13,992 | -17.1% |
| Suppliers | 440/4 | €81,956 | €67,964 | -€13,992 | -17.1% |
| Taxes, remuneration and social security | 45 | €49,521 | €18,250 | -€31,271 | -63.1% |
| Taxes | 450/3 | €34,558 | €12,453 | -€22,105 | -64.0% |
| Remuneration and social security | 454/9 | €14,963 | €5,797 | -€9,166 | -61.3% |
| Remuneration, social security and pensions | 62 | €62,887 | €56,811 | -€6,076 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €423 | - | -€423 | |
| Other operating charges | 640/8 | - | €333 | +€333 | |
| Gross operating margin | 9900 | €69,523 | €71,446 | +€1,923 | +2.8% |
| Operating profit (loss) | 9901 | €6,212 | €14,302 | +€8,090 | +130% |
| Financial income | 75/76B | €122 | - | -€122 | |
| Recurring financial income | 75 | €122 | - | -€122 | |
| Financial charges | 65/66B | €675 | €25,976 | +€25,301 | +3,748% |
| Recurring financial charges | 65 | €675 | €976 | +€301 | +44.5% |
| Non-recurring financial charges | 66B | - | €25,000 | +€25,000 | |
| Profit (loss) for the period before taxes | 9903 | €5,660 | -€11,674 | -€17,334 | |
| Income taxes | 67/77 | €2,887 | €414 | -€2,473 | -85.7% |
| Profit (loss) for the period | 9904 | €2,773 | -€12,088 | -€14,860 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,773 | -€12,088 | -€14,860 |
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 1 November 2026 via checked.be.