VAN LOOY FILIP: 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 FILIP
Largest movements
- Receivables within one year +€1,014
up €1,014 (+20.9%), from €4,850 to €5,864
of which Trade receivables: +€3,222
- Tangible fixed assets -€712
down €712 (-14.9%), from €4,783 to €4,071
- Cash +€525
up €525 (+5.1%), from €10,218 to €10,743
mainly Net result for the year (+€1,481) and Depreciation (+€712)
- Deferred charges and accrued income -€433
down €433 (-49.2%), from €880 to €447
- Profit (loss) carried forward +€1,481
up €1,481 (+41.1%), from -€3,599 to -€2,118
- Other debts -€761
down €761 (-34.1%), from €2,230 to €1,468
- Trade debts -€333
down €333 (-10.2%), from €3,251 to €2,918
- Taxes +€2,870
up €2,870 (+2,655%), from €108 to €2,978
- Gross operating margin +€707
up €707 (+14.3%), from €4,961 to €5,668
- Depreciation -€111
down €111 (-13.4%), from €823 to €712
- Financial charges +€77
up €77 (+50.9%), from €152 to €229
- Financial income -€69
down €69 (-99.5%), from €70 to €0
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 | €20,731 | €21,125 | +€394 | +1.9% |
| Fixed assets | 21/28 | €4,783 | €4,071 | -€712 | -14.9% |
| Tangible fixed assets | 22/27 | €4,783 | €4,071 | -€712 | -14.9% |
| Other tangible fixed assets | 26 | €4,783 | €4,071 | -€712 | -14.9% |
| Current assets | 29/58 | €15,948 | €17,054 | +€1,106 | +6.9% |
| Amounts receivable within one year | 40/41 | €4,850 | €5,864 | +€1,014 | +20.9% |
| Trade receivables | 40 | €1,400 | €4,622 | +€3,222 | +230% |
| Other amounts receivable | 41 | €3,450 | €1,242 | -€2,209 | -64.0% |
| Cash at bank and in hand | 54/58 | €10,218 | €10,743 | +€525 | +5.1% |
| Deferred charges and accrued income | 490/1 | €880 | €447 | -€433 | -49.2% |
| Total equity and liabilities | 10/49 | €20,731 | €21,125 | +€394 | +1.9% |
| Equity | 10/15 | €15,001 | €16,482 | +€1,481 | +9.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,599 | -€2,118 | +€1,481 | +41.1% |
| Amounts payable | 17/49 | €5,730 | €4,643 | -€1,087 | -19.0% |
| Amounts payable within one year | 42/48 | €5,730 | €4,636 | -€1,094 | -19.1% |
| Trade debts | 44 | €3,251 | €2,918 | -€333 | -10.2% |
| Suppliers | 440/4 | €3,251 | €2,918 | -€333 | -10.2% |
| Taxes, remuneration and social security | 45 | €250 | €250 | = | 0.0% |
| Taxes | 450/3 | €250 | €250 | = | 0.0% |
| Other amounts payable | 47/48 | €2,230 | €1,468 | -€761 | -34.1% |
| Accrued charges and deferred income | 492/3 | - | €7 | +€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €823 | €712 | -€111 | -13.4% |
| Other operating charges | 640/8 | €280 | €269 | -€11 | -4.0% |
| Gross operating margin | 9900 | €4,961 | €5,668 | +€707 | +14.3% |
| Operating profit (loss) | 9901 | €3,858 | €4,687 | +€829 | +21.5% |
| Financial income | 75/76B | €70 | €0 | -€69 | -99.5% |
| Recurring financial income | 75 | €70 | €0 | -€69 | -99.5% |
| Financial charges | 65/66B | €152 | €229 | +€77 | +50.9% |
| Recurring financial charges | 65 | €152 | €229 | +€77 | +50.9% |
| Profit (loss) for the period before taxes | 9903 | €3,776 | €4,459 | +€683 | +18.1% |
| Income taxes | 67/77 | €108 | €2,978 | +€2,870 | +2,655% |
| Profit (loss) for the period | 9904 | €3,668 | €1,481 | -€2,187 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,668 | €1,481 | -€2,187 | -59.6% |
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.