VAN LOO: what changed
Two fiscal 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.
VAN LOO
Largest movements
- Tangible fixed assets -€31,544
down €31,544 (-24.1%), from €130,743 to €99,199
of which Furniture and vehicles: -€22,027
- Receivables within one year +€15,887
up €15,887 (+234.6%), from €6,773 to €22,660
of which Trade receivables: +€18,393
- Cash +€15,281
up €15,281 (+487.1%), from €3,137 to €18,418
mainly Depreciation (+€35,727) and Net result for the year (+€31,172)
- Stocks and contracts +€2,511
up €2,511 (+23.8%), from €10,532 to €13,042
- Profit (loss) carried forward +€31,172
up €31,172 (+15.2%), from -€204,804 to -€173,631
- Trade debts -€20,753
down €20,753 (-69.6%), from €29,808 to €9,055
- Current portion of long-term debt -€12,016
down €12,016 (-100.0%), from €12,016 to €0
- Advances received +€3,406
new in 2025: €3,406
- Accrued charges and deferred income -€3,250
down €3,250 (-100.0%), from €3,250 to €0
- Gross operating margin +€71,133
up €71,133, from -€908 to €70,225
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.
Cash bridge derived
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 | €154,630 | €156,268 | +€1,638 | +1.1% |
| Fixed assets | 21/28 | €130,743 | €99,199 | -€31,544 | -24.1% |
| Tangible fixed assets | 22/27 | €130,743 | €99,199 | -€31,544 | -24.1% |
| Land and buildings | 22 | €2,950 | €2,851 | -€99 | -3.4% |
| Plant, machinery and equipment | 23 | €8,785 | €9,641 | +€856 | +9.7% |
| Furniture and vehicles | 24 | €56,923 | €34,896 | -€22,027 | -38.7% |
| Other tangible fixed assets | 26 | €62,084 | €51,811 | -€10,273 | -16.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €23,888 | €57,069 | +€33,182 | +138.9% |
| Stocks and contracts in progress | 3 | €10,532 | €13,042 | +€2,511 | +23.8% |
| Stocks | 30/36 | €10,532 | €13,042 | +€2,511 | +23.8% |
| Amounts receivable within one year | 40/41 | €6,773 | €22,660 | +€15,887 | +234.6% |
| Trade receivables | 40 | €4,101 | €22,494 | +€18,393 | +448.5% |
| Other amounts receivable | 41 | €2,672 | €167 | -€2,506 | -93.8% |
| Cash at bank and in hand | 54/58 | €3,137 | €18,418 | +€15,281 | +487.1% |
| Deferred charges and accrued income | 490/1 | €3,446 | €2,948 | -€497 | -14.4% |
| Total equity and liabilities | 10/49 | €154,630 | €156,268 | +€1,638 | +1.1% |
| Equity | 10/15 | -€186,204 | -€155,031 | +€31,172 | +16.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204,804 | -€173,631 | +€31,172 | +15.2% |
| Amounts payable | 17/49 | €340,834 | €311,300 | -€29,534 | -8.7% |
| Amounts payable after more than one year | 17 | €233,500 | €233,500 | = | 0.0% |
| Financial debts | 170/4 | €233,500 | €233,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €104,084 | €77,800 | -€26,284 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €12,016 | €0 | -€12,016 | -100.0% |
| Trade debts | 44 | €29,808 | €9,055 | -€20,753 | -69.6% |
| Suppliers | 440/4 | €29,808 | €9,055 | -€20,753 | -69.6% |
| Advances received on contracts in progress | 46 | - | €3,406 | +€3,406 | |
| Taxes, remuneration and social security | 45 | €0 | €834 | +€834 | |
| Taxes | 450/3 | €0 | €834 | +€834 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €62,260 | €64,504 | +€2,244 | +3.6% |
| Accrued charges and deferred income | 492/3 | €3,250 | €0 | -€3,250 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,011 | €35,727 | -€284 | -0.8% |
| Other operating charges | 640/8 | €2,681 | €2,859 | +€178 | +6.7% |
| Gross operating margin | 9900 | -€908 | €70,225 | +€71,133 | |
| Operating profit (loss) | 9901 | -€39,599 | €31,639 | +€71,238 | |
| Financial income | 75/76B | €6 | €77 | +€71 | +1100.2% |
| Recurring financial income | 75 | €6 | €77 | +€71 | +1100.2% |
| Financial charges | 65/66B | €1,018 | €544 | -€474 | -46.6% |
| Recurring financial charges | 65 | €1,018 | €544 | -€474 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | -€40,611 | €31,172 | +€71,783 | |
| Profit (loss) for the period | 9904 | -€40,611 | €31,172 | +€71,783 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,611 | €31,172 | +€71,783 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.