VAN LOOVEREN BEHEER: 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 LOOVEREN BEHEER
Largest movements
- Cash +€56,436
up €56,436 (+28.1%), from €200,975 to €257,411
mainly Other debts (+€138,205) and Depreciation (+€57,538)
- Intangible fixed assets -€29,217
down €29,217 (-11.1%), from €262,668 to €233,451
- Tangible fixed assets -€26,074
down €26,074 (-6.6%), from €395,862 to €369,788
of which Land and buildings: -€15,548
- Other debts +€138,205
up €138,205 (+75.5%), from €182,959 to €321,163
- Reserves -€125,460
down €125,460 (-13.4%), from €936,190 to €810,730
of which Distributable reserves: -€108,311
- Gross operating margin -€10,555
down €10,555 (-9.4%), from €112,768 to €102,213
- Taxes -€3,493
down €3,493 (-10.6%), from €32,823 to €29,330
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,242,621 | €1,244,378 | +€1,757 | +0.1% |
| Fixed assets | 21/28 | €659,620 | €604,329 | -€55,291 | -8.4% |
| Intangible fixed assets | 21 | €262,668 | €233,451 | -€29,217 | -11.1% |
| Tangible fixed assets | 22/27 | €395,862 | €369,788 | -€26,074 | -6.6% |
| Land and buildings | 22 | €365,012 | €349,464 | -€15,548 | -4.3% |
| Plant, machinery and equipment | 23 | €4,492 | €5,014 | +€521 | +11.6% |
| Furniture and vehicles | 24 | €26,358 | €15,311 | -€11,047 | -41.9% |
| Financial fixed assets | 28 | €1,091 | €1,091 | = | 0.0% |
| Current assets | 29/58 | €583,001 | €640,048 | +€57,048 | +9.8% |
| Amounts receivable within one year | 40/41 | €382,026 | €382,638 | +€612 | +0.2% |
| Trade receivables | 40 | €7,026 | €7,638 | +€612 | +8.7% |
| Other amounts receivable | 41 | €375,000 | €375,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €200,975 | €257,411 | +€56,436 | +28.1% |
| Total equity and liabilities | 10/49 | €1,242,621 | €1,244,378 | +€1,757 | +0.1% |
| Equity | 10/15 | €954,782 | €829,322 | -€125,460 | -13.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €936,190 | €810,730 | -€125,460 | -13.4% |
| Tax-exempt reserves | 132 | €247,537 | €230,387 | -€17,150 | -6.9% |
| Distributable reserves | 133 | €688,653 | €580,342 | -€108,311 | -15.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €72,781 | €69,556 | -€3,225 | -4.4% |
| Deferred taxes | 168 | €72,781 | €69,556 | -€3,225 | -4.4% |
| Amounts payable | 17/49 | €215,058 | €345,500 | +€130,442 | +60.7% |
| Amounts payable within one year | 42/48 | €204,897 | €335,612 | +€130,715 | +63.8% |
| Trade debts | 44 | €97 | €716 | +€620 | +641% |
| Suppliers | 440/4 | €97 | €716 | +€620 | +641% |
| Taxes, remuneration and social security | 45 | €21,842 | €13,732 | -€8,109 | -37.1% |
| Taxes | 450/3 | €21,842 | €13,732 | -€8,109 | -37.1% |
| Other amounts payable | 47/48 | €182,959 | €321,163 | +€138,205 | +75.5% |
| Accrued charges and deferred income | 492/3 | €10,161 | €9,888 | -€272 | -2.7% |
| Non-recurring operating income | 76A | €413 | €0 | -€413 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,111 | €57,538 | +€427 | +0.7% |
| Other operating charges | 640/8 | €8,235 | €8,038 | -€197 | -2.4% |
| Gross operating margin | 9900 | €112,768 | €102,213 | -€10,555 | -9.4% |
| Operating profit (loss) | 9901 | €47,422 | €36,637 | -€10,785 | -22.7% |
| Financial income | 75/76B | €22,561 | €22,531 | -€30 | -0.1% |
| Recurring financial income | 75 | €22,561 | €22,531 | -€30 | -0.1% |
| Financial charges | 65/66B | €10,481 | €10,788 | +€308 | +2.9% |
| Recurring financial charges | 65 | €10,481 | €10,788 | +€308 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €59,502 | €48,379 | -€11,123 | -18.7% |
| Transfer from deferred taxes | 780 | €3,225 | €3,225 | = | 0.0% |
| Income taxes | 67/77 | €32,823 | €29,330 | -€3,493 | -10.6% |
| Profit (loss) for the period | 9904 | €29,904 | €22,274 | -€7,629 | -25.5% |
| Transfer from tax-exempt reserves | 789 | €88,350 | €17,150 | -€71,200 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €118,253 | €39,424 | -€78,829 | -66.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.