VAN LOO CONSTRUCT: 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 CONSTRUCT
Largest movements
- Deferred charges and accrued income +€59,141
up €59,141 (+1873.7%), from €3,156 to €62,298
- Tangible fixed assets -€49,017
down €49,017 (-27.9%), from €175,395 to €126,378
of which Furniture and vehicles: -€35,856
- Receivables within one year +€37,077
up €37,077 (+31.0%), from €119,456 to €156,533
of which Trade receivables: +€41,112
- Stocks and contracts +€10,000
up €10,000 (+66.7%), from €15,000 to €25,000
- Cash +€6,920
up €6,920 (+31.6%), from €21,923 to €28,843
mainly Trade debts (+€78,322) and Depreciation (+€45,984)
- Trade debts +€78,322
up €78,322 (+127.0%), from €61,648 to €139,970
- Debts after one year -€32,600
down €32,600 (-52.7%), from €61,886 to €29,286
- Accrued charges and deferred income -€30,083
down €30,083 (-100.0%), from €30,083 to €0
- Other debts +€21,891
up €21,891 (+323.8%), from €6,761 to €28,651
- Profit (loss) carried forward +€20,140
up €20,140 (+37.9%), from €53,195 to €73,335
- Staff costs +€49,262
up €49,262 (+324.0%), from €15,205 to €64,466
- Gross operating margin +€33,822
up €33,822 (+30.3%), from €111,731 to €145,552
- Other operating charges -€4,026
down €4,026 (-66.1%), from €6,087 to €2,060
- Taxes -€3,003
down €3,003 (-24.0%), from €12,507 to €9,505
- Depreciation +€1,887
up €1,887 (+4.3%), from €44,097 to €45,984
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €334,931 | €399,053 | +€64,121 | +19.1% |
| Fixed assets | 21/28 | €175,395 | €126,378 | -€49,017 | -27.9% |
| Tangible fixed assets | 22/27 | €175,395 | €126,378 | -€49,017 | -27.9% |
| Plant, machinery and equipment | 23 | €67,140 | €53,979 | -€13,161 | -19.6% |
| Furniture and vehicles | 24 | €108,255 | €72,399 | -€35,856 | -33.1% |
| Current assets | 29/58 | €159,536 | €272,674 | +€113,138 | +70.9% |
| Stocks and contracts in progress | 3 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Stocks | 30/36 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Amounts receivable within one year | 40/41 | €119,456 | €156,533 | +€37,077 | +31.0% |
| Trade receivables | 40 | €110,829 | €151,942 | +€41,112 | +37.1% |
| Other amounts receivable | 41 | €8,627 | €4,591 | -€4,036 | -46.8% |
| Cash at bank and in hand | 54/58 | €21,923 | €28,843 | +€6,920 | +31.6% |
| Deferred charges and accrued income | 490/1 | €3,156 | €62,298 | +€59,141 | +1873.7% |
| Total equity and liabilities | 10/49 | €334,931 | €399,053 | +€64,121 | +19.1% |
| Equity | 10/15 | €113,944 | €134,084 | +€20,140 | +17.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,149 | €42,149 | = | 0.0% |
| Non-distributable reserves | 130/1 | €861 | €861 | = | 0.0% |
| Reserves not available under the articles | 1311 | €861 | €861 | = | 0.0% |
| Distributable reserves | 133 | €41,288 | €41,288 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,195 | €73,335 | +€20,140 | +37.9% |
| Amounts payable | 17/49 | €220,988 | €264,969 | +€43,981 | +19.9% |
| Amounts payable after more than one year | 17 | €61,886 | €29,286 | -€32,600 | -52.7% |
| Financial debts | 170/4 | €61,886 | €29,286 | -€32,600 | -52.7% |
| Amounts payable within one year | 42/48 | €129,019 | €235,683 | +€106,664 | +82.7% |
| Current portion of amounts payable after more than one year | 42 | €32,722 | €32,600 | -€122 | -0.4% |
| Financial debts | 43 | €0 | €647 | +€647 | |
| Credit institutions | 430/8 | €0 | €647 | +€647 | |
| Trade debts | 44 | €61,648 | €139,970 | +€78,322 | +127.0% |
| Suppliers | 440/4 | €61,648 | €139,970 | +€78,322 | +127.0% |
| Advances received on contracts in progress | 46 | - | €7,909 | +€7,909 | |
| Taxes, remuneration and social security | 45 | €27,888 | €25,906 | -€1,982 | -7.1% |
| Taxes | 450/3 | €27,888 | €25,122 | -€2,766 | -9.9% |
| Remuneration and social security | 454/9 | €0 | €784 | +€784 | |
| Other amounts payable | 47/48 | €6,761 | €28,651 | +€21,891 | +323.8% |
| Accrued charges and deferred income | 492/3 | €30,083 | €0 | -€30,083 | -100.0% |
| Non-recurring operating income | 76A | €29,800 | €3,467 | -€26,333 | -88.4% |
| Remuneration, social security and pensions | 62 | €15,205 | €64,466 | +€49,262 | +324.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,097 | €45,984 | +€1,887 | +4.3% |
| Other operating charges | 640/8 | €6,087 | €2,060 | -€4,026 | -66.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €111,731 | €145,552 | +€33,822 | +30.3% |
| Operating profit (loss) | 9901 | €46,342 | €33,042 | -€13,301 | -28.7% |
| Financial income | 75/76B | €512 | €448 | -€64 | -12.5% |
| Recurring financial income | 75 | €512 | €448 | -€64 | -12.5% |
| Financial charges | 65/66B | €4,308 | €3,845 | -€464 | -10.8% |
| Recurring financial charges | 65 | €4,308 | €3,845 | -€464 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €42,546 | €29,645 | -€12,901 | -30.3% |
| Income taxes | 67/77 | €12,507 | €9,505 | -€3,003 | -24.0% |
| Profit (loss) for the period | 9904 | €30,039 | €20,140 | -€9,899 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,039 | €20,140 | -€9,899 | -33.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.