Petrus Van Looij: 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.
Petrus Van Looij
Largest movements
- Deferred charges and accrued income -€49,970
down €49,970 (-99.6%), from €50,180 to €210
- Cash +€4,201
up €4,201 (+66.6%), from €6,305 to €10,506
mainly Deferred charges and accrued income (+€49,970) and Depreciation (+€14,562)
- Other debts -€29,190
down €29,190 (-47.4%), from €61,556 to €32,366
- Debts after one year -€15,272
down €15,272 (-32.4%), from €47,163 to €31,891
- Profit (loss) carried forward -€2,452
down €2,452 (-5.7%), from €42,830 to €40,378
- Financial income -€50,000
down €50,000 (-100%), from €50,000 to €0
- Gross operating margin -€3,030
down €3,030 (-16.5%), from €18,395 to €15,365
- Financial charges -€1,932
down €1,932 (-42.5%), from €4,544 to €2,612
- Depreciation +€883
up €883 (+6.5%), from €13,679 to €14,562
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 | €179,603 | €133,121 | -€46,482 | -25.9% |
| Fixed assets | 21/28 | €123,118 | €122,404 | -€713 | -0.6% |
| Tangible fixed assets | 22/27 | €123,018 | €122,304 | -€713 | -0.6% |
| Land and buildings | 22 | €123,018 | €122,304 | -€713 | -0.6% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €56,485 | €10,716 | -€45,769 | -81.0% |
| Cash at bank and in hand | 54/58 | €6,305 | €10,506 | +€4,201 | +66.6% |
| Deferred charges and accrued income | 490/1 | €50,180 | €210 | -€49,970 | -99.6% |
| Total equity and liabilities | 10/49 | €179,603 | €133,121 | -€46,482 | -25.9% |
| Equity | 10/15 | €56,043 | €53,591 | -€2,452 | -4.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €813 | €813 | = | 0.0% |
| Non-distributable reserves | 130/1 | €813 | €0 | -€813 | -100% |
| Reserves not available under the articles | 1311 | €813 | €0 | -€813 | -100% |
| Distributable reserves | 133 | - | €813 | +€813 | |
| Profit (loss) carried forward | 14 | €42,830 | €40,378 | -€2,452 | -5.7% |
| Amounts payable | 17/49 | €123,560 | €79,530 | -€44,030 | -35.6% |
| Amounts payable after more than one year | 17 | €47,163 | €31,891 | -€15,272 | -32.4% |
| Financial debts | 170/4 | €47,163 | €31,891 | -€15,272 | -32.4% |
| Amounts payable within one year | 42/48 | €76,397 | €47,639 | -€28,758 | -37.6% |
| Current portion of amounts payable after more than one year | 42 | €14,840 | €15,272 | +€432 | +2.9% |
| Other amounts payable | 47/48 | €61,556 | €32,366 | -€29,190 | -47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,679 | €14,562 | +€883 | +6.5% |
| Other operating charges | 640/8 | €625 | €643 | +€18 | +2.9% |
| Gross operating margin | 9900 | €18,395 | €15,365 | -€3,030 | -16.5% |
| Operating profit (loss) | 9901 | €4,091 | €160 | -€3,931 | -96.1% |
| Financial income | 75/76B | €50,000 | €0 | -€50,000 | -100% |
| Recurring financial income | 75 | €50,000 | €0 | -€50,000 | -100% |
| Financial charges | 65/66B | €4,544 | €2,612 | -€1,932 | -42.5% |
| Recurring financial charges | 65 | €4,544 | €2,612 | -€1,932 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | €49,547 | -€2,452 | -€51,999 | |
| Profit (loss) for the period | 9904 | €49,547 | -€2,452 | -€51,999 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,547 | -€2,452 | -€51,999 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.