VAN LOON STIJN: 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 LOON STIJN
Largest movements
- Current investments -€300,000
down €300,000 (-100%), from €300,000 to €0
- Cash +€267,130
up €267,130 (+198%), from €135,118 to €402,248
mainly Current investments (+€300,000) and Net result for the year (+€25,862)
- Tangible fixed assets +€8,919
up €8,919 (+125%), from €7,156 to €16,075
of which Furniture and vehicles: +€6,110
- Receivables within one year +€5,029
up €5,029 (+28.9%), from €17,405 to €22,434
of which Other amounts receivable: +€5,156
- Reserves -€27,943
down €27,943 (-8.5%), from €329,870 to €301,927
of which Distributable reserves: -€27,943
- Other debts +€7,979
up €7,979 (+6.5%), from €122,967 to €130,947
- Gross operating margin -€6,904
down €6,904 (-14.1%), from €48,852 to €41,948
- Financial income +€5,100
up €5,100 (+235%), from €2,170 to €7,270
- Depreciation -€626
down €626 (-27.3%), from €2,293 to €1,667
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 | €466,894 | €447,611 | -€19,282 | -4.1% |
| Fixed assets | 21/28 | €7,156 | €16,075 | +€8,919 | +125% |
| Tangible fixed assets | 22/27 | €7,156 | €16,075 | +€8,919 | +125% |
| Land and buildings | 22 | - | €2,810 | +€2,810 | |
| Furniture and vehicles | 24 | €7,156 | €13,265 | +€6,110 | +85.4% |
| Current assets | 29/58 | €459,738 | €431,536 | -€28,202 | -6.1% |
| Amounts receivable after more than one year | 29 | €4,500 | €4,000 | -€500 | -11.1% |
| Other amounts receivable | 291 | €4,500 | €4,000 | -€500 | -11.1% |
| Amounts receivable within one year | 40/41 | €17,405 | €22,434 | +€5,029 | +28.9% |
| Trade receivables | 40 | €13,562 | €13,434 | -€127 | -0.9% |
| Other amounts receivable | 41 | €3,844 | €9,000 | +€5,156 | +134% |
| Current investments | 50/53 | €300,000 | €0 | -€300,000 | -100% |
| Cash at bank and in hand | 54/58 | €135,118 | €402,248 | +€267,130 | +198% |
| Deferred charges and accrued income | 490/1 | €2,714 | €2,854 | +€140 | +5.1% |
| Total equity and liabilities | 10/49 | €466,894 | €447,611 | -€19,282 | -4.1% |
| Equity | 10/15 | €336,070 | €308,127 | -€27,943 | -8.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €329,870 | €301,927 | -€27,943 | -8.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €328,010 | €300,067 | -€27,943 | -8.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €130,824 | €139,484 | +€8,661 | +6.6% |
| Amounts payable within one year | 42/48 | €130,824 | €139,484 | +€8,661 | +6.6% |
| Trade debts | 44 | €597 | €1,477 | +€880 | +147% |
| Suppliers | 440/4 | €597 | €1,477 | +€880 | +147% |
| Taxes, remuneration and social security | 45 | €7,260 | €7,061 | -€199 | -2.7% |
| Taxes | 450/3 | €7,260 | €7,061 | -€199 | -2.7% |
| Other amounts payable | 47/48 | €122,967 | €130,947 | +€7,979 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,293 | €1,667 | -€626 | -27.3% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €48,852 | €41,948 | -€6,904 | -14.1% |
| Operating profit (loss) | 9901 | €46,054 | €39,761 | -€6,292 | -13.7% |
| Financial income | 75/76B | €2,170 | €7,270 | +€5,100 | +235% |
| Recurring financial income | 75 | €2,170 | €7,270 | +€5,100 | +235% |
| Financial charges | 65/66B | €9,367 | €9,108 | -€260 | -2.8% |
| Recurring financial charges | 65 | €9,367 | €9,108 | -€260 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €38,856 | €37,923 | -€933 | -2.4% |
| Income taxes | 67/77 | €11,771 | €12,061 | +€290 | +2.5% |
| Profit (loss) for the period | 9904 | €27,085 | €25,862 | -€1,223 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,085 | €25,862 | -€1,223 | -4.5% |
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 20 October 2026 via checked.be.