VAN LOON & Zn: 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 & Zn
Largest movements
- Tangible fixed assets -€28,071
down €28,071 (-6.9%), from €405,120 to €377,049
- Debts after one year -€30,324
down €30,324 (-13.0%), from €233,247 to €202,923
- Other debts +€27,605
up €27,605 (+9.8%), from €280,847 to €308,451
- Profit (loss) carried forward -€23,729
down €23,729 (-17.7%), from -€133,975 to -€157,704
- Gross operating margin +€13,032
up €13,032 (+303%), from €4,294 to €17,326
- Depreciation +€457
up €457 (+1.7%), from €27,614 to €28,071
- Financial charges +€390
up €390 (+4.0%), from €9,635 to €10,025
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 | €435,344 | €408,861 | -€26,483 | -6.1% |
| Fixed assets | 21/28 | €405,120 | €377,049 | -€28,071 | -6.9% |
| Tangible fixed assets | 22/27 | €405,120 | €377,049 | -€28,071 | -6.9% |
| Land and buildings | 22 | €405,120 | €377,049 | -€28,071 | -6.9% |
| Current assets | 29/58 | €30,224 | €31,812 | +€1,588 | +5.3% |
| Stocks and contracts in progress | 3 | €24,615 | €26,129 | +€1,514 | +6.2% |
| Stocks | 30/36 | €24,615 | €26,129 | +€1,514 | +6.2% |
| Amounts receivable within one year | 40/41 | €0 | €3,569 | +€3,569 | |
| Other amounts receivable | 41 | €0 | €3,569 | +€3,569 | |
| Cash at bank and in hand | 54/58 | €5,610 | €2,115 | -€3,495 | -62.3% |
| Total equity and liabilities | 10/49 | €435,344 | €408,861 | -€26,483 | -6.1% |
| Equity | 10/15 | -€113,524 | -€137,253 | -€23,729 | -20.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,975 | -€157,704 | -€23,729 | -17.7% |
| Amounts payable | 17/49 | €548,868 | €546,113 | -€2,754 | -0.5% |
| Amounts payable after more than one year | 17 | €233,247 | €202,923 | -€30,324 | -13.0% |
| Financial debts | 170/4 | €233,247 | €202,923 | -€30,324 | -13.0% |
| Amounts payable within one year | 42/48 | €313,381 | €341,292 | +€27,911 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €29,763 | €30,324 | +€561 | +1.9% |
| Trade debts | 44 | €2,469 | €2,516 | +€47 | +1.9% |
| Suppliers | 440/4 | €2,469 | €2,516 | +€47 | +1.9% |
| Taxes, remuneration and social security | 45 | €302 | €0 | -€302 | -100% |
| Taxes | 450/3 | €302 | €0 | -€302 | -100% |
| Other amounts payable | 47/48 | €280,847 | €308,451 | +€27,605 | +9.8% |
| Accrued charges and deferred income | 492/3 | €2,239 | €1,898 | -€341 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,614 | €28,071 | +€457 | +1.7% |
| Other operating charges | 640/8 | €3,063 | €3,028 | -€35 | -1.2% |
| Gross operating margin | 9900 | €4,294 | €17,326 | +€13,032 | +303% |
| Operating profit (loss) | 9901 | -€26,383 | -€13,772 | +€12,610 | +47.8% |
| Financial income | 75/76B | €10 | €69 | +€59 | +587% |
| Recurring financial income | 75 | €10 | €69 | +€59 | +587% |
| Financial charges | 65/66B | €9,635 | €10,025 | +€390 | +4.0% |
| Recurring financial charges | 65 | €9,635 | €10,025 | +€390 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | -€36,008 | -€23,729 | +€12,279 | +34.1% |
| Profit (loss) for the period | 9904 | -€36,008 | -€23,729 | +€12,279 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,008 | -€23,729 | +€12,279 | +34.1% |
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 31 October 2026 via checked.be.