ONDER DE LOEP: 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.
ONDER DE LOEP
Largest movements
- Cash +€13,806
up €13,806 (+302%), from €4,568 to €18,374
mainly Depreciation (+€31,601) and Other debts (+€14,872)
- Tangible fixed assets -€11,662
down €11,662 (-7.5%), from €155,591 to €143,929
of which Furniture and vehicles: -€12,861
- Other debts +€14,872
up €14,872 (+61.7%), from €24,109 to €38,980
- Debts after one year -€9,948
down €9,948 (-16.6%), from €59,968 to €50,020
- Trade debts -€6,465
down €6,465 (-52.6%), from €12,288 to €5,823
- Reserves +€5,358
up €5,358 (+9.4%), from €56,795 to €62,153
- Tax, wage and social debts +€2,600
up €2,600 (+31.9%), from €8,141 to €10,741
of which Taxes: +€2,600
- Gross operating margin +€14,385
up €14,385 (+64.6%), from €22,262 to €36,647
- Financial income +€4,935
up €4,935 (+736,584%), from €1 to €4,936
- Taxes +€1,704
up €1,704 (+336%), from €508 to €2,212
- Depreciation +€873
up €873 (+2.8%), from €30,728 to €31,601
- Financial charges -€470
down €470 (-23.2%), from €2,021 to €1,551
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 | €191,477 | €196,339 | +€4,862 | +2.5% |
| Fixed assets | 21/28 | €155,631 | €143,969 | -€11,662 | -7.5% |
| Tangible fixed assets | 22/27 | €155,591 | €143,929 | -€11,662 | -7.5% |
| Land and buildings | 22 | €116,217 | €115,719 | -€498 | -0.4% |
| Plant, machinery and equipment | 23 | €5,017 | €4,226 | -€791 | -15.8% |
| Furniture and vehicles | 24 | €29,399 | €16,537 | -€12,861 | -43.7% |
| Other tangible fixed assets | 26 | €4,958 | €7,446 | +€2,488 | +50.2% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €35,847 | €52,371 | +€16,524 | +46.1% |
| Stocks and contracts in progress | 3 | - | €1,570 | +€1,570 | |
| Stocks | 30/36 | - | €1,570 | +€1,570 | |
| Amounts receivable within one year | 40/41 | €27,934 | €29,352 | +€1,418 | +5.1% |
| Trade receivables | 40 | €26,441 | €27,852 | +€1,411 | +5.3% |
| Other amounts receivable | 41 | €1,492 | €1,500 | +€8 | +0.5% |
| Cash at bank and in hand | 54/58 | €4,568 | €18,374 | +€13,806 | +302% |
| Deferred charges and accrued income | 490/1 | €3,345 | €3,075 | -€270 | -8.1% |
| Total equity and liabilities | 10/49 | €191,477 | €196,339 | +€4,862 | +2.5% |
| Equity | 10/15 | €75,395 | €80,753 | +€5,358 | +7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,795 | €62,153 | +€5,358 | +9.4% |
| Distributable reserves | 133 | €56,795 | €62,153 | +€5,358 | +9.4% |
| Amounts payable | 17/49 | €116,082 | €115,587 | -€495 | -0.4% |
| Amounts payable after more than one year | 17 | €59,968 | €50,020 | -€9,948 | -16.6% |
| Financial debts | 170/4 | €59,968 | €50,020 | -€9,948 | -16.6% |
| Amounts payable within one year | 42/48 | €55,341 | €65,492 | +€10,151 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €10,804 | €9,948 | -€856 | -7.9% |
| Trade debts | 44 | €12,288 | €5,823 | -€6,465 | -52.6% |
| Suppliers | 440/4 | €12,288 | €5,823 | -€6,465 | -52.6% |
| Taxes, remuneration and social security | 45 | €8,141 | €10,741 | +€2,600 | +31.9% |
| Taxes | 450/3 | €8,141 | €10,741 | +€2,600 | +31.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €24,109 | €38,980 | +€14,872 | +61.7% |
| Accrued charges and deferred income | 492/3 | €774 | €75 | -€698 | -90.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,728 | €31,601 | +€873 | +2.8% |
| Other operating charges | 640/8 | €905 | €861 | -€44 | -4.8% |
| Gross operating margin | 9900 | €22,262 | €36,647 | +€14,385 | +64.6% |
| Operating profit (loss) | 9901 | -€9,371 | €4,185 | +€13,556 | |
| Financial income | 75/76B | €1 | €4,936 | +€4,935 | +736,584% |
| Recurring financial income | 75 | €1 | €4,936 | +€4,935 | +736,584% |
| Financial charges | 65/66B | €2,021 | €1,551 | -€470 | -23.2% |
| Recurring financial charges | 65 | €2,021 | €1,551 | -€470 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,391 | €7,570 | +€18,961 | |
| Income taxes | 67/77 | €508 | €2,212 | +€1,704 | +336% |
| Profit (loss) for the period | 9904 | -€11,899 | €5,358 | +€17,256 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,899 | €5,358 | +€17,256 |
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 27 October 2026 via checked.be.