VAN LOOCK ENGINEERING: 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.
VAN LOOCK ENGINEERING
Largest movements
- Tangible fixed assets -€38,362
down €38,362 (-8.4%), from €455,021 to €416,659
- Cash -€23,169
down €23,169 (-28.6%), from €81,114 to €57,944
mainly Other debts (-€42,760) and Debts after one year (-€27,723)
- Stocks and contracts +€18,778
up €18,778 (+13.3%), from €141,675 to €160,453
of which Stocks: +€21,142
- Receivables within one year +€10,515
up €10,515 (+12.5%), from €83,882 to €94,397
of which Trade receivables: +€14,770
- Other debts -€42,760
down €42,760 (-78.0%), from €54,786 to €12,027
- Debts after one year -€27,723
down €27,723 (-13.3%), from €208,443 to €180,720
- Trade debts +€22,090
up €22,090 (+32.3%), from €68,476 to €90,566
- Reserves +€14,503
up €14,503 (+9.0%), from €160,464 to €174,967
- Accrued charges and deferred income +€14,126
up €14,126, from €0 to €14,126
- Gross operating margin +€21,058
up €21,058 (+13.7%), from €154,190 to €175,248
- Taxes +€7,531
up €7,531 (+131%), from €5,745 to €13,276
- Depreciation -€4,024
down €4,024 (-8.9%), from €45,253 to €41,228
- Staff costs +€2,800
up €2,800 (+3.3%), from €84,712 to €87,512
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 | €803,849 | €774,126 | -€29,722 | -3.7% |
| Fixed assets | 21/28 | €455,021 | €416,659 | -€38,362 | -8.4% |
| Tangible fixed assets | 22/27 | €455,021 | €416,659 | -€38,362 | -8.4% |
| Land and buildings | 22 | €429,237 | €410,192 | -€19,045 | -4.4% |
| Plant, machinery and equipment | 23 | €6,174 | €3,619 | -€2,555 | -41.4% |
| Furniture and vehicles | 24 | €19,610 | €2,848 | -€16,762 | -85.5% |
| Current assets | 29/58 | €348,828 | €357,467 | +€8,640 | +2.5% |
| Stocks and contracts in progress | 3 | €141,675 | €160,453 | +€18,778 | +13.3% |
| Stocks | 30/36 | €138,157 | €159,299 | +€21,142 | +15.3% |
| Contracts in progress | 37 | €3,518 | €1,153 | -€2,365 | -67.2% |
| Amounts receivable within one year | 40/41 | €83,882 | €94,397 | +€10,515 | +12.5% |
| Trade receivables | 40 | €78,561 | €93,331 | +€14,770 | +18.8% |
| Other amounts receivable | 41 | €5,321 | €1,066 | -€4,255 | -80.0% |
| Current investments | 50/53 | €30,250 | €36,487 | +€6,237 | +20.6% |
| Cash at bank and in hand | 54/58 | €81,114 | €57,944 | -€23,169 | -28.6% |
| Deferred charges and accrued income | 490/1 | €11,907 | €8,186 | -€3,721 | -31.3% |
| Total equity and liabilities | 10/49 | €803,849 | €774,126 | -€29,722 | -3.7% |
| Equity | 10/15 | €179,014 | €193,517 | +€14,503 | +8.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €160,464 | €174,967 | +€14,503 | +9.0% |
| Distributable reserves | 133 | €160,464 | €174,967 | +€14,503 | +9.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €624,834 | €580,609 | -€44,226 | -7.1% |
| Amounts payable after more than one year | 17 | €208,443 | €180,720 | -€27,723 | -13.3% |
| Financial debts | 170/4 | €208,443 | €180,720 | -€27,723 | -13.3% |
| Amounts payable within one year | 42/48 | €416,392 | €385,763 | -€30,629 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €40,995 | €27,723 | -€13,272 | -32.4% |
| Financial debts | 43 | €230,000 | €230,000 | = | 0.0% |
| Credit institutions | 430/8 | €230,000 | €230,000 | = | 0.0% |
| Trade debts | 44 | €68,476 | €90,566 | +€22,090 | +32.3% |
| Suppliers | 440/4 | €68,476 | €90,566 | +€22,090 | +32.3% |
| Taxes, remuneration and social security | 45 | €22,135 | €25,448 | +€3,313 | +15.0% |
| Taxes | 450/3 | €10,365 | €13,282 | +€2,917 | +28.1% |
| Remuneration and social security | 454/9 | €11,770 | €12,166 | +€396 | +3.4% |
| Other amounts payable | 47/48 | €54,786 | €12,027 | -€42,760 | -78.0% |
| Accrued charges and deferred income | 492/3 | €0 | €14,126 | +€14,126 | |
| Remuneration, social security and pensions | 62 | €84,712 | €87,512 | +€2,800 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,253 | €41,228 | -€4,024 | -8.9% |
| Other operating charges | 640/8 | €7,045 | €5,959 | -€1,085 | -15.4% |
| Gross operating margin | 9900 | €154,190 | €175,248 | +€21,058 | +13.7% |
| Operating profit (loss) | 9901 | €17,181 | €40,549 | +€23,367 | +136% |
| Financial income | 75/76B | €6,711 | €7,652 | +€941 | +14.0% |
| Recurring financial income | 75 | €6,711 | €7,652 | +€941 | +14.0% |
| Financial charges | 65/66B | €19,900 | €18,205 | -€1,695 | -8.5% |
| Recurring financial charges | 65 | €19,900 | €18,205 | -€1,695 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €3,992 | €29,996 | +€26,003 | +651% |
| Income taxes | 67/77 | €5,745 | €13,276 | +€7,531 | +131% |
| Profit (loss) for the period | 9904 | -€1,753 | €16,720 | +€18,472 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,753 | €16,720 | +€18,472 |
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 14 October 2026 via checked.be.