WIM VAN LOO: what changed
Two fiscal 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.
WIM VAN LOO
Largest movements
- Cash +€50,061
up €50,061 (+66.9%), from €74,814 to €124,875
mainly Net result for the year (+€41,383) and Deferred charges and accrued income (+€4,910)
- Deferred charges and accrued income -€4,910
down €4,910 (-24.0%), from €20,417 to €15,507
- Reserves +€41,383
up €41,383 (+53.8%), from €76,921 to €118,304
- Current portion of long-term debt -€3,380
down €3,380 (-100.0%), from €3,380 to €0
- Trade debts +€2,535
up €2,535, from €0 to €2,535
- Tax, wage and social debts +€2,362
up €2,362, from €0 to €2,362
- Gross operating margin +€9,265
up €9,265 (+19.9%), from €46,550 to €55,815
- Taxes +€2,206
up €2,206 (+24.1%), from €9,170 to €11,376
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.
Cash bridge derived
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 | €99,068 | €142,315 | +€43,247 | +43.7% |
| Fixed assets | 21/28 | €2,920 | €1,933 | -€987 | -33.8% |
| Tangible fixed assets | 22/27 | €2,920 | €1,933 | -€987 | -33.8% |
| Furniture and vehicles | 24 | €2,920 | €1,933 | -€987 | -33.8% |
| Current assets | 29/58 | €96,148 | €140,382 | +€44,234 | +46.0% |
| Amounts receivable within one year | 40/41 | €918 | €0 | -€918 | -100.0% |
| Other amounts receivable | 41 | €918 | €0 | -€918 | -100.0% |
| Cash at bank and in hand | 54/58 | €74,814 | €124,875 | +€50,061 | +66.9% |
| Deferred charges and accrued income | 490/1 | €20,417 | €15,507 | -€4,910 | -24.0% |
| Total equity and liabilities | 10/49 | €99,068 | €142,315 | +€43,247 | +43.7% |
| Equity | 10/15 | €95,521 | €136,904 | +€41,383 | +43.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,921 | €118,304 | +€41,383 | +53.8% |
| Distributable reserves | 133 | €76,921 | €118,304 | +€41,383 | +53.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €3,547 | €5,410 | +€1,863 | +52.5% |
| Amounts payable within one year | 42/48 | €3,547 | €5,410 | +€1,863 | +52.5% |
| Current portion of amounts payable after more than one year | 42 | €3,380 | €0 | -€3,380 | -100.0% |
| Trade debts | 44 | €0 | €2,535 | +€2,535 | |
| Suppliers | 440/4 | €0 | €2,535 | +€2,535 | |
| Taxes, remuneration and social security | 45 | €0 | €2,362 | +€2,362 | |
| Taxes | 450/3 | €0 | €2,362 | +€2,362 | |
| Other amounts payable | 47/48 | €167 | €513 | +€347 | +208.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,329 | €987 | -€342 | -25.7% |
| Other operating charges | 640/8 | €710 | €319 | -€391 | -55.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €46,550 | €55,815 | +€9,265 | +19.9% |
| Operating profit (loss) | 9901 | €44,511 | €54,508 | +€9,998 | +22.5% |
| Financial income | 75/76B | €292 | €413 | +€122 | +41.6% |
| Recurring financial income | 75 | €292 | €413 | +€122 | +41.6% |
| Financial charges | 65/66B | €2,404 | €2,163 | -€242 | -10.1% |
| Recurring financial charges | 65 | €2,404 | €2,163 | -€242 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €42,398 | €52,759 | +€10,361 | +24.4% |
| Income taxes | 67/77 | €9,170 | €11,376 | +€2,206 | +24.1% |
| Profit (loss) for the period | 9904 | €33,228 | €41,383 | +€8,155 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,228 | €41,383 | +€8,155 | +24.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.