VAN LOOVEREN & C°: 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 & C°
Largest movements
- Current investments -€320,000
no longer reported in 2025 (was €320,000)
- Cash +€280,037
up €280,037 (+760%), from €36,836 to €316,873
mainly Current investments (+€320,000) and Net result for the year (+€70,515)
- Tangible fixed assets +€128,296
up €128,296 (+66.4%), from €193,248 to €321,544
of which Land and buildings: +€119,832
- Receivables within one year +€25,448
up €25,448 (+20.5%), from €124,435 to €149,883
of which Trade receivables: +€25,178
- Deferred charges and accrued income -€14,440
down €14,440 (-96.8%), from €14,919 to €479
- Reserves +€70,515
up €70,515 (+15.7%), from €447,823 to €518,338
of which Distributable reserves: +€70,515
- Tax, wage and social debts +€32,675
up €32,675 (+348%), from €9,388 to €42,063
- Gross operating margin +€79,347
up €79,347 (+111%), from €71,275 to €150,622
- Taxes +€30,388
up €30,388 (+313%), from €9,718 to €40,106
- Depreciation -€3,817
down €3,817 (-8.5%), from €45,118 to €41,301
- Financial income +€2,604
up €2,604 (+55.9%), from €4,658 to €7,263
- Other operating charges -€2,502
down €2,502 (-35.1%), from €7,129 to €4,627
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 | €689,438 | €788,780 | +€99,341 | +14.4% |
| Fixed assets | 21/28 | €193,248 | €321,544 | +€128,296 | +66.4% |
| Tangible fixed assets | 22/27 | €193,248 | €321,544 | +€128,296 | +66.4% |
| Land and buildings | 22 | €177,374 | €297,207 | +€119,832 | +67.6% |
| Plant, machinery and equipment | 23 | €11,597 | €22,738 | +€11,142 | +96.1% |
| Furniture and vehicles | 24 | €4,278 | €1,600 | -€2,678 | -62.6% |
| Current assets | 29/58 | €496,190 | €467,235 | -€28,955 | -5.8% |
| Amounts receivable within one year | 40/41 | €124,435 | €149,883 | +€25,448 | +20.5% |
| Trade receivables | 40 | €46,272 | €71,450 | +€25,178 | +54.4% |
| Other amounts receivable | 41 | €78,164 | €78,434 | +€270 | +0.3% |
| Current investments | 50/53 | €320,000 | - | -€320,000 | |
| Cash at bank and in hand | 54/58 | €36,836 | €316,873 | +€280,037 | +760% |
| Deferred charges and accrued income | 490/1 | €14,919 | €479 | -€14,440 | -96.8% |
| Total equity and liabilities | 10/49 | €689,438 | €788,780 | +€99,341 | +14.4% |
| Equity | 10/15 | €466,423 | €536,938 | +€70,515 | +15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €447,823 | €518,338 | +€70,515 | +15.7% |
| 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 | €445,963 | €516,478 | +€70,515 | +15.8% |
| Amounts payable | 17/49 | €223,015 | €251,841 | +€28,826 | +12.9% |
| Amounts payable within one year | 42/48 | €223,015 | €251,841 | +€28,826 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €7,424 | - | -€7,424 | |
| Trade debts | 44 | €3,327 | €3,837 | +€511 | +15.4% |
| Suppliers | 440/4 | €3,327 | €3,837 | +€511 | +15.4% |
| Taxes, remuneration and social security | 45 | €9,388 | €42,063 | +€32,675 | +348% |
| Taxes | 450/3 | €9,388 | €42,063 | +€32,675 | +348% |
| Other amounts payable | 47/48 | €202,877 | €205,941 | +€3,064 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,118 | €41,301 | -€3,817 | -8.5% |
| Other operating charges | 640/8 | €7,129 | €4,627 | -€2,502 | -35.1% |
| Gross operating margin | 9900 | €71,275 | €150,622 | +€79,347 | +111% |
| Operating profit (loss) | 9901 | €19,027 | €104,693 | +€85,666 | +450% |
| Financial income | 75/76B | €4,658 | €7,263 | +€2,604 | +55.9% |
| Recurring financial income | 75 | €4,658 | €7,263 | +€2,604 | +55.9% |
| Financial charges | 65/66B | €2,532 | €1,335 | -€1,197 | -47.3% |
| Recurring financial charges | 65 | €2,532 | €1,335 | -€1,197 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €21,154 | €110,621 | +€89,467 | +423% |
| Income taxes | 67/77 | €9,718 | €40,106 | +€30,388 | +313% |
| Profit (loss) for the period | 9904 | €11,436 | €70,515 | +€59,079 | +517% |
| Profit (loss) for the period to be appropriated | 9905 | €11,436 | €70,515 | +€59,079 | +517% |
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 29 October 2026 via checked.be.