VAN LOOY SVEN: 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 SVEN
Largest movements
- Receivables after one year -€66,939
no longer reported in 2025 (was €66,939)
- Receivables within one year +€33,711
up €33,711 (+184%), from €18,295 to €52,006
of which Other amounts receivable: +€36,324
- Cash -€26,517
down €26,517 (-16.5%), from €160,767 to €134,251
mainly Contributions, distributions and other (-€133,200) and Receivables within one year (-€33,711)
- Tangible fixed assets +€13,158
up €13,158 (+96.3%), from €13,658 to €26,816
of which Other tangible fixed assets: +€14,843
- Reserves -€77,300
down €77,300 (-34.1%), from €226,913 to €149,613
of which Distributable reserves: -€77,300
- Other debts +€30,700
up €30,700 (+246%), from €12,500 to €43,200
- Gross operating margin +€6,292
up €6,292 (+8.8%), from €71,254 to €77,547
- Financial income +€3,675
up €3,675 (+116%), from €3,162 to €6,837
- Taxes +€2,400
up €2,400 (+12.3%), from €19,591 to €21,991
- Other operating charges -€2,233
down €2,233 (-73.0%), from €3,060 to €827
- Depreciation +€1,657
up €1,657 (+44.0%), from €3,765 to €5,422
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 | €269,894 | €225,059 | -€44,834 | -16.6% |
| Fixed assets | 21/28 | €13,658 | €26,816 | +€13,158 | +96.3% |
| Tangible fixed assets | 22/27 | €13,658 | €26,816 | +€13,158 | +96.3% |
| Plant, machinery and equipment | 23 | €4,650 | €5,425 | +€776 | +16.7% |
| Furniture and vehicles | 24 | €9,008 | €6,547 | -€2,461 | -27.3% |
| Other tangible fixed assets | 26 | - | €14,843 | +€14,843 | |
| Current assets | 29/58 | €256,236 | €198,244 | -€57,992 | -22.6% |
| Amounts receivable after more than one year | 29 | €66,939 | - | -€66,939 | |
| Other amounts receivable | 291 | €66,939 | - | -€66,939 | |
| Amounts receivable within one year | 40/41 | €18,295 | €52,006 | +€33,711 | +184% |
| Trade receivables | 40 | €18,295 | €15,682 | -€2,614 | -14.3% |
| Other amounts receivable | 41 | - | €36,324 | +€36,324 | |
| Cash at bank and in hand | 54/58 | €160,767 | €134,251 | -€26,517 | -16.5% |
| Deferred charges and accrued income | 490/1 | €10,234 | €11,987 | +€1,753 | +17.1% |
| Total equity and liabilities | 10/49 | €269,894 | €225,059 | -€44,834 | -16.6% |
| Equity | 10/15 | €240,660 | €163,467 | -€77,193 | -32.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €226,913 | €149,613 | -€77,300 | -34.1% |
| Tax-exempt reserves | 132 | €5,558 | €5,558 | = | 0.0% |
| Distributable reserves | 133 | €221,355 | €144,055 | -€77,300 | -34.9% |
| Profit (loss) carried forward | 14 | €1,347 | €1,454 | +€107 | +7.9% |
| Amounts payable | 17/49 | €29,234 | €61,593 | +€32,359 | +111% |
| Amounts payable within one year | 42/48 | €28,847 | €61,593 | +€32,746 | +114% |
| Trade debts | 44 | €1,799 | €1,767 | -€32 | -1.8% |
| Suppliers | 440/4 | €1,799 | €1,767 | -€32 | -1.8% |
| Taxes, remuneration and social security | 45 | €14,548 | €16,626 | +€2,078 | +14.3% |
| Taxes | 450/3 | €12,018 | €14,166 | +€2,148 | +17.9% |
| Remuneration and social security | 454/9 | €2,530 | €2,460 | -€70 | -2.8% |
| Other amounts payable | 47/48 | €12,500 | €43,200 | +€30,700 | +246% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,765 | €5,422 | +€1,657 | +44.0% |
| Other operating charges | 640/8 | €3,060 | €827 | -€2,233 | -73.0% |
| Gross operating margin | 9900 | €71,254 | €77,547 | +€6,292 | +8.8% |
| Operating profit (loss) | 9901 | €64,430 | €71,298 | +€6,868 | +10.7% |
| Financial income | 75/76B | €3,162 | €6,837 | +€3,675 | +116% |
| Recurring financial income | 75 | €3,162 | €6,837 | +€3,675 | +116% |
| Financial charges | 65/66B | €115 | €137 | +€22 | +19.4% |
| Recurring financial charges | 65 | €115 | €137 | +€22 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €67,476 | €77,998 | +€10,521 | +15.6% |
| Income taxes | 67/77 | €19,591 | €21,991 | +€2,400 | +12.3% |
| Profit (loss) for the period | 9904 | €47,886 | €56,007 | +€8,121 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,886 | €56,007 | +€8,121 | +17.0% |
Source: filed annual accounts (NBB), financial years ended 1 October 2024 and 1 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.