LOOWA: 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.
LOOWA
Largest movements
- Tangible fixed assets +€222,201
up €222,201 (+15.5%), from €1.4m to €1.7m
of which Leasing and similar rights: +€212,672
- Receivables within one year +€77,266
up €77,266 (+78.4%), from €98,530 to €175,796
of which Other amounts receivable: +€91,602
- Debts after one year +€223,671
up €223,671 (+27.0%), from €828,305 to €1.1m
- Trade debts +€52,540
up €52,540 (+43.2%), from €121,653 to €174,193
- Current portion of long-term debt +€36,330
up €36,330 (+16.2%), from €223,678 to €260,008
- Short-term financial debts +€25,000
up €25,000 (+50.0%), from €50,000 to €75,000
- Depreciation -€38,178
down €38,178 (-16.7%), from €227,944 to €189,765
- Other operating charges +€27,126
up €27,126 (+836%), from €3,243 to €30,369
- Staff costs +€24,271
up €24,271 (+75.3%), from €32,223 to €56,494
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,635,753 | €1,961,026 | +€325,273 | +19.9% |
| Fixed assets | 21/28 | €1,432,400 | €1,654,601 | +€222,201 | +15.5% |
| Tangible fixed assets | 22/27 | €1,432,400 | €1,654,601 | +€222,201 | +15.5% |
| Land and buildings | 22 | €222,980 | €201,937 | -€21,043 | -9.4% |
| Plant, machinery and equipment | 23 | €347,205 | €306,828 | -€40,377 | -11.6% |
| Furniture and vehicles | 24 | €862,215 | €933,164 | +€70,949 | +8.2% |
| Leasing and similar rights | 25 | - | €212,672 | +€212,672 | |
| Current assets | 29/58 | €203,353 | €306,425 | +€103,072 | +50.7% |
| Stocks and contracts in progress | 3 | €79,471 | €96,016 | +€16,545 | +20.8% |
| Stocks | 30/36 | €79,471 | €96,016 | +€16,545 | +20.8% |
| Amounts receivable within one year | 40/41 | €98,530 | €175,796 | +€77,266 | +78.4% |
| Trade receivables | 40 | €91,898 | €77,562 | -€14,336 | -15.6% |
| Other amounts receivable | 41 | €6,633 | €98,235 | +€91,602 | +1,381% |
| Cash at bank and in hand | 54/58 | €8,298 | €1,049 | -€7,249 | -87.4% |
| Deferred charges and accrued income | 490/1 | €17,054 | €33,564 | +€16,510 | +96.8% |
| Total equity and liabilities | 10/49 | €1,635,753 | €1,961,026 | +€325,273 | +19.9% |
| Equity | 10/15 | €382,860 | €389,423 | +€6,563 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €364,260 | €370,823 | +€6,563 | +1.8% |
| Distributable reserves | 133 | €364,260 | €370,823 | +€6,563 | +1.8% |
| Amounts payable | 17/49 | €1,252,893 | €1,571,603 | +€318,710 | +25.4% |
| Amounts payable after more than one year | 17 | €828,305 | €1,051,976 | +€223,671 | +27.0% |
| Financial debts | 170/4 | €828,305 | €1,051,976 | +€223,671 | +27.0% |
| Amounts payable within one year | 42/48 | €423,409 | €518,312 | +€94,903 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €223,678 | €260,008 | +€36,330 | +16.2% |
| Financial debts | 43 | €50,000 | €75,000 | +€25,000 | +50.0% |
| Credit institutions | 430/8 | €50,000 | €75,000 | +€25,000 | +50.0% |
| Trade debts | 44 | €121,653 | €174,193 | +€52,540 | +43.2% |
| Suppliers | 440/4 | €121,653 | €174,193 | +€52,540 | +43.2% |
| Taxes, remuneration and social security | 45 | €9,830 | €9,111 | -€719 | -7.3% |
| Taxes | 450/3 | €3,050 | €2,700 | -€350 | -11.5% |
| Remuneration and social security | 454/9 | €6,780 | €6,411 | -€369 | -5.4% |
| Other amounts payable | 47/48 | €18,247 | €0 | -€18,247 | -100% |
| Accrued charges and deferred income | 492/3 | €1,179 | €1,315 | +€136 | +11.5% |
| Remuneration, social security and pensions | 62 | €32,223 | €56,494 | +€24,271 | +75.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227,944 | €189,765 | -€38,178 | -16.7% |
| Other operating charges | 640/8 | €3,243 | €30,369 | +€27,126 | +836% |
| Gross operating margin | 9900 | €325,168 | €328,142 | +€2,974 | +0.9% |
| Operating profit (loss) | 9901 | €61,758 | €51,513 | -€10,245 | -16.6% |
| Financial income | 75/76B | €3,015 | €3,995 | +€981 | +32.5% |
| Recurring financial income | 75 | €3,015 | €3,995 | +€981 | +32.5% |
| Financial charges | 65/66B | €46,617 | €48,289 | +€1,673 | +3.6% |
| Recurring financial charges | 65 | €46,617 | €48,289 | +€1,673 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €18,156 | €7,219 | -€10,937 | -60.2% |
| Income taxes | 67/77 | €1,651 | €656 | -€994 | -60.2% |
| Profit (loss) for the period | 9904 | €16,506 | €6,563 | -€9,943 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,506 | €6,563 | -€9,943 | -60.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.