Van Looy Philip: what changed
Van Looy Philip
Largest movements
- Cash +€42,879
up €42,879 (+145%), from €29,548 to €72,427
mainly Net result for the year (+€42,786) and Receivables within one year (+€21,554)
- Receivables within one year -€21,554
down €21,554 (-74.6%), from €28,901 to €7,346
of which Other amounts receivable: -€24,060
- Tangible fixed assets -€10,293
down €10,293 (-39.0%), from €26,382 to €16,089
of which Furniture and vehicles: -€9,451
- Reserves +€8,459
up €8,459 (+3.3%), from €252,647 to €261,106
of which Distributable reserves: +€8,459
- Gross operating margin -€5,831
down €5,831 (-7.2%), from €80,678 to €74,846
- Taxes -€2,210
down €2,210 (-9.9%), from €22,409 to €20,199
- Staff costs +€1,032
new in 2025: €1,032
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €285,482 | €296,532 | +€11,050 | +3.9% |
| Fixed assets | 21/28 | €26,382 | €16,089 | -€10,293 | -39.0% |
| Tangible fixed assets | 22/27 | €26,382 | €16,089 | -€10,293 | -39.0% |
| Plant, machinery and equipment | 23 | €926 | €85 | -€841 | -90.8% |
| Furniture and vehicles | 24 | €25,455 | €16,004 | -€9,451 | -37.1% |
| Current assets | 29/58 | €259,101 | €280,443 | +€21,343 | +8.2% |
| Amounts receivable within one year | 40/41 | €28,901 | €7,346 | -€21,554 | -74.6% |
| Trade receivables | 40 | - | €2,506 | +€2,506 | |
| Other amounts receivable | 41 | €28,901 | €4,840 | -€24,060 | -83.3% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,548 | €72,427 | +€42,879 | +145% |
| Deferred charges and accrued income | 490/1 | €652 | €669 | +€18 | +2.7% |
| Total equity and liabilities | 10/49 | €285,482 | €296,532 | +€11,050 | +3.9% |
| Equity | 10/15 | €271,247 | €279,706 | +€8,459 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €252,647 | €261,106 | +€8,459 | +3.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,982 | €14,982 | = | 0.0% |
| Distributable reserves | 133 | €235,805 | €244,265 | +€8,459 | +3.6% |
| Amounts payable | 17/49 | €14,235 | €16,826 | +€2,590 | +18.2% |
| Amounts payable within one year | 42/48 | €14,235 | €16,826 | +€2,590 | +18.2% |
| Trade debts | 44 | €4,489 | €4,852 | +€363 | +8.1% |
| Suppliers | 440/4 | €4,489 | €4,852 | +€363 | +8.1% |
| Taxes, remuneration and social security | 45 | - | €384 | +€384 | |
| Taxes | 450/3 | - | €384 | +€384 | |
| Other amounts payable | 47/48 | €9,746 | €11,589 | +€1,843 | +18.9% |
| Remuneration, social security and pensions | 62 | - | €1,032 | +€1,032 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,922 | €10,293 | -€629 | -5.8% |
| Other operating charges | 640/8 | €436 | €584 | +€149 | +34.1% |
| Gross operating margin | 9900 | €80,678 | €74,846 | -€5,831 | -7.2% |
| Operating profit (loss) | 9901 | €69,320 | €62,937 | -€6,382 | -9.2% |
| Financial income | 75/76B | €494 | €87 | -€406 | -82.3% |
| Recurring financial income | 75 | €494 | €87 | -€406 | -82.3% |
| Financial charges | 65/66B | €24 | €40 | +€16 | +67.7% |
| Recurring financial charges | 65 | €24 | €40 | +€16 | +67.7% |
| Profit (loss) for the period before taxes | 9903 | €69,789 | €62,985 | -€6,805 | -9.8% |
| Income taxes | 67/77 | €22,409 | €20,199 | -€2,210 | -9.9% |
| Profit (loss) for the period | 9904 | €47,381 | €42,786 | -€4,595 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,381 | €42,786 | -€4,595 | -9.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.