Philip Looyens: 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.
Philip Looyens
Largest movements
- Receivables within one year -€5,790
no longer reported in 2025 (was €5,790)
- Receivables after one year +€3,500
new in 2025: €3,500
- Other debts -€1,171
down €1,171 (-82.9%), from €1,412 to €241
- Advances received -€1,121
no longer reported in 2025 (was €1,121)
- Profit (loss) carried forward +€737
up €737 (+148%), from €499 to €1,236
- Tax, wage and social debts -€735
no longer reported in 2025 (was €735)
- Gross operating margin +€3,872
no longer reported in 2025 (was -€3,872)
- Financial income +€1,191
new in 2025: €1,191
- Other operating charges +€454
new in 2025: €454
- Financial charges -€91
no longer reported in 2025 (was €91)
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 | €24,423 | €22,133 | -€2,290 | -9.4% |
| Fixed assets | 21/28 | €17,318 | €17,318 | = | 0.0% |
| Financial fixed assets | 28 | €17,318 | €17,318 | = | 0.0% |
| Current assets | 29/58 | €7,106 | €4,816 | -€2,290 | -32.2% |
| Amounts receivable after more than one year | 29 | - | €3,500 | +€3,500 | |
| Other amounts receivable | 291 | - | €3,500 | +€3,500 | |
| Amounts receivable within one year | 40/41 | €5,790 | - | -€5,790 | |
| Trade receivables | 40 | €5,790 | - | -€5,790 | |
| Cash at bank and in hand | 54/58 | €1,316 | €1,316 | = | 0.0% |
| Total equity and liabilities | 10/49 | €24,423 | €22,133 | -€2,290 | -9.4% |
| Equity | 10/15 | €20,959 | €21,696 | +€737 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €499 | €1,236 | +€737 | +148% |
| Amounts payable | 17/49 | €3,465 | €438 | -€3,027 | -87.4% |
| Amounts payable within one year | 42/48 | €3,465 | €438 | -€3,027 | -87.4% |
| Trade debts | 44 | €197 | €197 | = | 0.0% |
| Suppliers | 440/4 | €197 | €197 | = | 0.0% |
| Advances received on contracts in progress | 46 | €1,121 | - | -€1,121 | |
| Taxes, remuneration and social security | 45 | €735 | - | -€735 | |
| Remuneration and social security | 454/9 | €735 | - | -€735 | |
| Other amounts payable | 47/48 | €1,412 | €241 | -€1,171 | -82.9% |
| Other operating charges | 640/8 | - | €454 | +€454 | |
| Gross operating margin | 9900 | -€3,872 | - | +€3,872 | |
| Operating profit (loss) | 9901 | -€3,872 | -€454 | +€3,418 | +88.3% |
| Financial income | 75/76B | - | €1,191 | +€1,191 | |
| Recurring financial income | 75 | - | €1,191 | +€1,191 | |
| Financial charges | 65/66B | €91 | - | -€91 | |
| Recurring financial charges | 65 | €91 | - | -€91 | |
| Profit (loss) for the period before taxes | 9903 | -€3,963 | €737 | +€4,700 | |
| Profit (loss) for the period | 9904 | -€3,963 | €737 | +€4,700 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,963 | €737 | +€4,700 |
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 30 October 2026 via checked.be.