VAN LOOY 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 LOOY BEHEER
Largest movements
- Current investments +€755,273
new in 2025: €755,273
- Cash -€432,059
down €432,059 (-67.7%), from €637,952 to €205,894
mainly Current investments (-€755,273) and Contributions, distributions and other (-€28,571)
- Receivables within one year -€45,742
down €45,742 (-99.8%), from €45,835 to €93
of which Other amounts receivable: -€45,835
- Reserves +€262,588
up €262,588 (+13.6%), from €1.9m to €2.2m
of which Distributable reserves: +€262,588
- Financial income +€31,197
up €31,197 (+9.6%), from €326,201 to €357,398
- Taxes +€5,445
up €5,445 (+17.1%), from €31,822 to €37,267
- Other operating charges +€4,917
up €4,917 (+310%), from €1,587 to €6,505
- Gross operating margin -€3,869
down €3,869 (-21.8%), from -€17,747 to -€21,617
- Depreciation -€1,636
down €1,636 (-71.2%), from €2,296 to €661
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 | €1,956,702 | €2,245,352 | +€288,650 | +14.8% |
| Fixed assets | 21/28 | €1,272,915 | €1,284,092 | +€11,177 | +0.9% |
| Tangible fixed assets | 22/27 | €214,535 | €225,713 | +€11,177 | +5.2% |
| Land and buildings | 22 | €210,109 | €221,947 | +€11,838 | +5.6% |
| Plant, machinery and equipment | 23 | €1,176 | €515 | -€661 | -56.2% |
| Furniture and vehicles | 24 | €3,250 | €3,250 | = | 0.0% |
| Financial fixed assets | 28 | €1,058,379 | €1,058,379 | = | 0.0% |
| Current assets | 29/58 | €683,787 | €961,260 | +€277,473 | +40.6% |
| Amounts receivable within one year | 40/41 | €45,835 | €93 | -€45,742 | -99.8% |
| Trade receivables | 40 | - | €93 | +€93 | |
| Other amounts receivable | 41 | €45,835 | €0 | -€45,835 | -100% |
| Current investments | 50/53 | - | €755,273 | +€755,273 | |
| Cash at bank and in hand | 54/58 | €637,952 | €205,894 | -€432,059 | -67.7% |
| Total equity and liabilities | 10/49 | €1,956,702 | €2,245,352 | +€288,650 | +14.8% |
| Equity | 10/15 | €1,932,393 | €2,194,981 | +€262,588 | +13.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,926,193 | €2,188,781 | +€262,588 | +13.6% |
| 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 | €1,924,333 | €2,186,921 | +€262,588 | +13.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,309 | €50,371 | +€26,062 | +107% |
| Amounts payable within one year | 42/48 | €24,309 | €50,371 | +€26,062 | +107% |
| Trade debts | 44 | €1,365 | €0 | -€1,365 | -100% |
| Suppliers | 440/4 | €1,365 | €0 | -€1,365 | -100% |
| Taxes, remuneration and social security | 45 | €22,943 | €37,371 | +€14,428 | +62.9% |
| Taxes | 450/3 | €22,943 | €37,371 | +€14,428 | +62.9% |
| Other amounts payable | 47/48 | €0 | €13,000 | +€13,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,296 | €661 | -€1,636 | -71.2% |
| Other operating charges | 640/8 | €1,587 | €6,505 | +€4,917 | +310% |
| Gross operating margin | 9900 | -€17,747 | -€21,617 | -€3,869 | -21.8% |
| Operating profit (loss) | 9901 | -€21,631 | -€28,782 | -€7,151 | -33.1% |
| Financial income | 75/76B | €326,201 | €357,398 | +€31,197 | +9.6% |
| Recurring financial income | 75 | €326,201 | €357,398 | +€31,197 | +9.6% |
| Financial charges | 65/66B | €163 | €190 | +€27 | +16.6% |
| Recurring financial charges | 65 | €163 | €190 | +€27 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €304,407 | €328,426 | +€24,019 | +7.9% |
| Income taxes | 67/77 | €31,822 | €37,267 | +€5,445 | +17.1% |
| Profit (loss) for the period | 9904 | €272,585 | €291,160 | +€18,574 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €272,585 | €291,160 | +€18,574 | +6.8% |
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 24 October 2026 via checked.be.