VAN LOOCKE CONSULTING: 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 LOOCKE CONSULTING
Largest movements
- Cash -€25,493
down €25,493 (-53.1%), from €48,046 to €22,552
mainly Net result for the year (-€33,127) and Debts after one year (-€8,826)
- Tangible fixed assets -€9,395
down €9,395 (-27.9%), from €33,681 to €24,287
of which Furniture and vehicles: -€10,593
- Receivables within one year -€9,188
down €9,188 (-35.3%), from €26,011 to €16,823
of which Trade receivables: -€14,036
- Profit (loss) carried forward -€20,563
down €20,563 (-100%), from €20,563 to €0
- Reserves -€12,563
down €12,563 (-18.9%), from €66,535 to €53,972
of which Distributable reserves: -€12,563
- Debts after one year -€8,826
down €8,826 (-85.4%), from €10,332 to €1,506
- Tax, wage and social debts -€2,560
down €2,560 (-99.8%), from €2,565 to €4
- Gross operating margin -€58,479
down €58,479, from €38,196 to -€20,284
- Taxes -€5,397
down €5,397 (-97.6%), from €5,528 to €131
- Depreciation +€912
up €912 (+8.8%), from €10,348 to €11,260
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 | €124,668 | €80,292 | -€44,376 | -35.6% |
| Fixed assets | 21/28 | €33,681 | €24,287 | -€9,395 | -27.9% |
| Tangible fixed assets | 22/27 | €33,681 | €24,287 | -€9,395 | -27.9% |
| Land and buildings | 22 | - | €1,633 | +€1,633 | |
| Plant, machinery and equipment | 23 | €1,241 | €806 | -€435 | -35.0% |
| Furniture and vehicles | 24 | €32,441 | €21,847 | -€10,593 | -32.7% |
| Current assets | 29/58 | €90,987 | €56,006 | -€34,981 | -38.4% |
| Amounts receivable after more than one year | 29 | €15,500 | €15,500 | = | 0.0% |
| Other amounts receivable | 291 | €15,500 | €15,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,011 | €16,823 | -€9,188 | -35.3% |
| Trade receivables | 40 | €14,036 | €0 | -€14,036 | -100% |
| Other amounts receivable | 41 | €11,975 | €16,823 | +€4,848 | +40.5% |
| Cash at bank and in hand | 54/58 | €48,046 | €22,552 | -€25,493 | -53.1% |
| Deferred charges and accrued income | 490/1 | €1,430 | €1,130 | -€300 | -21.0% |
| Total equity and liabilities | 10/49 | €124,668 | €80,292 | -€44,376 | -35.6% |
| Equity | 10/15 | €101,598 | €68,472 | -€33,127 | -32.6% |
| Contributions | 10/11 | €14,500 | €14,500 | = | 0.0% |
| Reserves | 13 | €66,535 | €53,972 | -€12,563 | -18.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €66,535 | €53,972 | -€12,563 | -18.9% |
| Profit (loss) carried forward | 14 | €20,563 | €0 | -€20,563 | -100% |
| Amounts payable | 17/49 | €23,070 | €11,821 | -€11,249 | -48.8% |
| Amounts payable after more than one year | 17 | €10,332 | €1,506 | -€8,826 | -85.4% |
| Financial debts | 170/4 | €10,332 | €1,506 | -€8,826 | -85.4% |
| Amounts payable within one year | 42/48 | €12,738 | €10,315 | -€2,423 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €8,479 | €8,826 | +€347 | +4.1% |
| Financial debts | 43 | €253 | €946 | +€693 | +274% |
| Credit institutions | 430/8 | €253 | €946 | +€693 | +274% |
| Trade debts | 44 | €1,441 | €539 | -€903 | -62.6% |
| Suppliers | 440/4 | €1,441 | €539 | -€903 | -62.6% |
| Taxes, remuneration and social security | 45 | €2,565 | €4 | -€2,560 | -99.8% |
| Taxes | 450/3 | €2,565 | €4 | -€2,560 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,348 | €11,260 | +€912 | +8.8% |
| Other operating charges | 640/8 | €986 | €865 | -€121 | -12.3% |
| Gross operating margin | 9900 | €38,196 | -€20,284 | -€58,479 | |
| Operating profit (loss) | 9901 | €26,862 | -€32,408 | -€59,270 | |
| Financial income | 75/76B | €597 | €614 | +€16 | +2.8% |
| Recurring financial income | 75 | €597 | €614 | +€16 | +2.8% |
| Financial charges | 65/66B | €1,368 | €1,201 | -€167 | -12.2% |
| Recurring financial charges | 65 | €1,368 | €1,201 | -€167 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €26,091 | -€32,996 | -€59,087 | |
| Income taxes | 67/77 | €5,528 | €131 | -€5,397 | -97.6% |
| Profit (loss) for the period | 9904 | €20,563 | -€33,127 | -€53,690 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,563 | -€33,127 | -€53,690 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.