LOOTVOET: 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.
LOOTVOET
Largest movements
- Receivables within one year +€25,487
up €25,487 (+110.4%), from €23,078 to €48,565
of which Trade receivables: +€18,243
- Current investments +€12,000
up €12,000 (+600.0%), from €2,000 to €14,000
- Tangible fixed assets +€9,202
up €9,202 (+174.5%), from €5,273 to €14,475
of which Furniture and vehicles: +€6,898
- Cash -€8,091
down €8,091 (-17.7%), from €45,736 to €37,645
mainly Receivables within one year (-€25,487) and Investment in fixed assets (net) (-€13,368)
- Reserves +€32,833
up €32,833 (+62.9%), from €52,162 to €84,995
- Tax, wage and social debts +€7,602
up €7,602 (+36.3%), from €20,948 to €28,550
of which Taxes: +€9,602
- Gross operating margin +€6,029
up €6,029 (+14.2%), from €42,453 to €48,482
- Depreciation +€1,667
up €1,667 (+66.7%), from €2,499 to €4,166
- Financial income +€1,650
up €1,650 (+849.2%), from €194 to €1,845
- Taxes +€1,494
up €1,494 (+16.0%), from €9,348 to €10,842
- Financial charges -€634
down €634 (-24.5%), from €2,591 to €1,957
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.
Cash bridge derived
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 | €78,121 | €117,517 | +€39,396 | +50.4% |
| Fixed assets | 21/28 | €5,273 | €14,475 | +€9,202 | +174.5% |
| Tangible fixed assets | 22/27 | €5,273 | €14,475 | +€9,202 | +174.5% |
| Furniture and vehicles | 24 | €5,273 | €12,172 | +€6,898 | +130.8% |
| Other tangible fixed assets | 26 | - | €2,304 | +€2,304 | |
| Current assets | 29/58 | €72,848 | €103,042 | +€30,194 | +41.4% |
| Amounts receivable within one year | 40/41 | €23,078 | €48,565 | +€25,487 | +110.4% |
| Trade receivables | 40 | €11,268 | €29,511 | +€18,243 | +161.9% |
| Other amounts receivable | 41 | €11,810 | €19,054 | +€7,244 | +61.3% |
| Current investments | 50/53 | €2,000 | €14,000 | +€12,000 | +600.0% |
| Cash at bank and in hand | 54/58 | €45,736 | €37,645 | -€8,091 | -17.7% |
| Deferred charges and accrued income | 490/1 | €2,034 | €2,833 | +€799 | +39.3% |
| Total equity and liabilities | 10/49 | €78,121 | €117,517 | +€39,396 | +50.4% |
| Equity | 10/15 | €53,162 | €85,995 | +€32,833 | +61.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €52,162 | €84,995 | +€32,833 | +62.9% |
| Distributable reserves | 133 | €52,162 | €84,995 | +€32,833 | +62.9% |
| Amounts payable | 17/49 | €24,959 | €31,522 | +€6,563 | +26.3% |
| Amounts payable within one year | 42/48 | €24,472 | €30,801 | +€6,329 | +25.9% |
| Financial debts | 43 | €931 | €366 | -€565 | -60.7% |
| Credit institutions | 430/8 | €931 | €366 | -€565 | -60.7% |
| Trade debts | 44 | €1,734 | €1,885 | +€151 | +8.7% |
| Suppliers | 440/4 | €1,734 | €1,885 | +€151 | +8.7% |
| Taxes, remuneration and social security | 45 | €20,948 | €28,550 | +€7,602 | +36.3% |
| Taxes | 450/3 | €18,948 | €28,550 | +€9,602 | +50.7% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €859 | - | -€859 | |
| Accrued charges and deferred income | 492/3 | €487 | €721 | +€234 | +48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,499 | €4,166 | +€1,667 | +66.7% |
| Other operating charges | 640/8 | €667 | €528 | -€139 | -20.9% |
| Gross operating margin | 9900 | €42,453 | €48,482 | +€6,029 | +14.2% |
| Operating profit (loss) | 9901 | €39,287 | €43,788 | +€4,501 | +11.5% |
| Financial income | 75/76B | €194 | €1,845 | +€1,650 | +849.2% |
| Recurring financial income | 75 | €194 | €1,845 | +€1,650 | +849.2% |
| Financial charges | 65/66B | €2,591 | €1,957 | -€634 | -24.5% |
| Recurring financial charges | 65 | €2,591 | €1,957 | -€634 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €36,890 | €43,675 | +€6,785 | +18.4% |
| Income taxes | 67/77 | €9,348 | €10,842 | +€1,494 | +16.0% |
| Profit (loss) for the period | 9904 | €27,542 | €32,833 | +€5,291 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,542 | €32,833 | +€5,291 | +19.2% |
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 12 October 2026 via checked.be.