Van Looy Technieken: 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 Technieken
Largest movements
- Receivables within one year +€10,938
up €10,938 (+122%), from €8,940 to €19,878
of which Trade receivables: +€13,326
- Cash -€7,591
down €7,591 (-30.1%), from €25,252 to €17,661
mainly Investment in fixed assets (net) (-€20,147) and Other debts (-€14,244)
- Stocks and contracts -€3,925
down €3,925 (-10.6%), from €37,025 to €33,100
of which Contracts in progress: -€7,923
- Tangible fixed assets +€2,741
up €2,741 (+7.4%), from €36,992 to €39,733
of which Furniture and vehicles: +€3,014
- Debts after one year +€15,434
new in 2025: €15,434
- Other debts -€14,244
down €14,244 (-20.9%), from €68,046 to €53,802
- Tax, wage and social debts -€4,409
down €4,409 (-54.8%), from €8,042 to €3,633
- Current portion of long-term debt +€4,349
new in 2025: €4,349
- Accrued charges and deferred income +€1,450
new in 2025: €1,450
- Depreciation +€4,216
up €4,216 (+32.0%), from €13,190 to €17,406
- Gross operating margin +€1,555
up €1,555 (+8.7%), from €17,950 to €19,505
- Financial charges +€1,183
up €1,183 (+1,919%), from €62 to €1,245
- Taxes -€894
down €894 (-42.3%), from €2,112 to €1,218
- Other operating charges +€820
up €820 (+113%), from €725 to €1,545
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 | €108,827 | €110,372 | +€1,545 | +1.4% |
| Fixed assets | 21/28 | €36,992 | €39,733 | +€2,741 | +7.4% |
| Tangible fixed assets | 22/27 | €36,992 | €39,733 | +€2,741 | +7.4% |
| Plant, machinery and equipment | 23 | €1,145 | €872 | -€273 | -23.8% |
| Furniture and vehicles | 24 | €35,848 | €38,861 | +€3,014 | +8.4% |
| Current assets | 29/58 | €71,835 | €70,639 | -€1,196 | -1.7% |
| Stocks and contracts in progress | 3 | €37,025 | €33,100 | -€3,925 | -10.6% |
| Stocks | 30/36 | €4,102 | €8,100 | +€3,998 | +97.5% |
| Contracts in progress | 37 | €32,923 | €25,000 | -€7,923 | -24.1% |
| Amounts receivable within one year | 40/41 | €8,940 | €19,878 | +€10,938 | +122% |
| Trade receivables | 40 | €2,273 | €15,599 | +€13,326 | +586% |
| Other amounts receivable | 41 | €6,667 | €4,279 | -€2,388 | -35.8% |
| Cash at bank and in hand | 54/58 | €25,252 | €17,661 | -€7,591 | -30.1% |
| Deferred charges and accrued income | 490/1 | €618 | - | -€618 | |
| Total equity and liabilities | 10/49 | €108,827 | €110,372 | +€1,545 | +1.4% |
| Equity | 10/15 | €21,830 | €20,974 | -€856 | -3.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €14,330 | €14,330 | = | 0.0% |
| Distributable reserves | 133 | €14,330 | €14,330 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€856 | -€856 | |
| Amounts payable | 17/49 | €86,998 | €89,398 | +€2,400 | +2.8% |
| Amounts payable after more than one year | 17 | - | €15,434 | +€15,434 | |
| Financial debts | 170/4 | - | €15,434 | +€15,434 | |
| Amounts payable within one year | 42/48 | €86,998 | €72,514 | -€14,484 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | - | €4,349 | +€4,349 | |
| Trade debts | 44 | €10,909 | €10,730 | -€180 | -1.6% |
| Suppliers | 440/4 | €10,909 | €10,730 | -€180 | -1.6% |
| Taxes, remuneration and social security | 45 | €8,042 | €3,633 | -€4,409 | -54.8% |
| Taxes | 450/3 | €8,042 | €3,633 | -€4,409 | -54.8% |
| Other amounts payable | 47/48 | €68,046 | €53,802 | -€14,244 | -20.9% |
| Accrued charges and deferred income | 492/3 | - | €1,450 | +€1,450 | |
| Remuneration, social security and pensions | 62 | €461 | - | -€461 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,190 | €17,406 | +€4,216 | +32.0% |
| Other operating charges | 640/8 | €725 | €1,545 | +€820 | +113% |
| Gross operating margin | 9900 | €17,950 | €19,505 | +€1,555 | +8.7% |
| Operating profit (loss) | 9901 | €3,574 | €554 | -€3,021 | -84.5% |
| Financial income | 75/76B | €952 | €1,054 | +€102 | +10.8% |
| Recurring financial income | 75 | €952 | €1,054 | +€102 | +10.8% |
| Financial charges | 65/66B | €62 | €1,245 | +€1,183 | +1,919% |
| Recurring financial charges | 65 | €62 | €1,245 | +€1,183 | +1,919% |
| Profit (loss) for the period before taxes | 9903 | €4,464 | €363 | -€4,102 | -91.9% |
| Income taxes | 67/77 | €2,112 | €1,218 | -€894 | -42.3% |
| Profit (loss) for the period | 9904 | €2,352 | -€856 | -€3,208 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,352 | -€856 | -€3,208 |
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 26 October 2026 via checked.be.