LUC LOOMANS: 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.
LUC LOOMANS
Largest movements
- Tangible fixed assets -€22,212
down €22,212 (-8.4%), from €263,374 to €241,162
of which Land and buildings: -€18,771
- Current investments +€6,006
up €6,006 (+59.8%), from €10,045 to €16,051
- Debts after one year -€23,025
down €23,025 (-33.4%), from €68,958 to €45,933
- Profit (loss) carried forward +€15,182
up €15,182 (+49.5%), from €30,678 to €45,860
- Tax, wage and social debts -€8,165
down €8,165 (-71.4%), from €11,438 to €3,273
- Current portion of long-term debt -€4,389
down €4,389 (-15.4%), from €28,474 to €24,086
- Gross operating margin -€14,183
down €14,183 (-25.6%), from €55,397 to €41,214
- Financial income +€10,123
up €10,123 (+361%), from €2,801 to €12,924
of which Financial income: +€8,212
- Depreciation +€2,252
up €2,252 (+11.3%), from €19,960 to €22,212
- Other operating charges +€1,983
up €1,983 (+54.2%), from €3,657 to €5,640
- Taxes +€1,301
up €1,301 (+16.2%), from €8,020 to €9,320
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 | €386,696 | €367,971 | -€18,725 | -4.8% |
| Fixed assets | 21/28 | €263,374 | €241,162 | -€22,212 | -8.4% |
| Tangible fixed assets | 22/27 | €263,374 | €241,162 | -€22,212 | -8.4% |
| Land and buildings | 22 | €247,961 | €229,190 | -€18,771 | -7.6% |
| Plant, machinery and equipment | 23 | €1,171 | €690 | -€481 | -41.1% |
| Furniture and vehicles | 24 | €14,242 | €11,282 | -€2,960 | -20.8% |
| Current assets | 29/58 | €123,322 | €126,809 | +€3,487 | +2.8% |
| Amounts receivable within one year | 40/41 | €89,316 | €90,023 | +€707 | +0.8% |
| Trade receivables | 40 | €73 | €73 | = | 0.0% |
| Other amounts receivable | 41 | €89,243 | €89,950 | +€707 | +0.8% |
| Current investments | 50/53 | €10,045 | €16,051 | +€6,006 | +59.8% |
| Cash at bank and in hand | 54/58 | €23,960 | €20,735 | -€3,225 | -13.5% |
| Total equity and liabilities | 10/49 | €386,696 | €367,971 | -€18,725 | -4.8% |
| Equity | 10/15 | €277,091 | €292,273 | +€15,182 | +5.5% |
| Contributions | 10/11 | €234,052 | €234,052 | = | 0.0% |
| Reserves | 13 | €12,361 | €12,361 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €10,502 | €10,502 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,678 | €45,860 | +€15,182 | +49.5% |
| Amounts payable | 17/49 | €109,605 | €75,698 | -€33,907 | -30.9% |
| Amounts payable after more than one year | 17 | €68,958 | €45,933 | -€23,025 | -33.4% |
| Financial debts | 170/4 | €68,958 | €45,933 | -€23,025 | -33.4% |
| Amounts payable within one year | 42/48 | €40,646 | €29,765 | -€10,882 | -26.8% |
| Current portion of amounts payable after more than one year | 42 | €28,474 | €24,086 | -€4,389 | -15.4% |
| Trade debts | 44 | €734 | €2,406 | +€1,672 | +228% |
| Suppliers | 440/4 | €734 | €2,406 | +€1,672 | +228% |
| Taxes, remuneration and social security | 45 | €11,438 | €3,273 | -€8,165 | -71.4% |
| Taxes | 450/3 | €11,438 | €3,273 | -€8,165 | -71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,960 | €22,212 | +€2,252 | +11.3% |
| Other operating charges | 640/8 | €3,657 | €5,640 | +€1,983 | +54.2% |
| Non-recurring operating charges | 66A | €7,094 | - | -€7,094 | |
| Gross operating margin | 9900 | €55,397 | €41,214 | -€14,183 | -25.6% |
| Operating profit (loss) | 9901 | €24,686 | €13,362 | -€11,325 | -45.9% |
| Financial income | 75/76B | €2,801 | €12,924 | +€10,123 | +361% |
| Recurring financial income | 75 | €2,801 | €11,013 | +€8,212 | +293% |
| Non-recurring financial income | 76B | - | €1,911 | +€1,911 | |
| Financial charges | 65/66B | €2,272 | €1,784 | -€488 | -21.5% |
| Recurring financial charges | 65 | €2,272 | €1,784 | -€488 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €25,216 | €24,502 | -€714 | -2.8% |
| Income taxes | 67/77 | €8,020 | €9,320 | +€1,301 | +16.2% |
| Profit (loss) for the period | 9904 | €17,196 | €15,182 | -€2,014 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,196 | €15,182 | -€2,014 | -11.7% |
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 15 October 2026 via checked.be.