LOOM: 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.
LOOM
Largest movements
- Receivables within one year +€536,042
up €536,042 (+215%), from €249,553 to €785,595
of which Trade receivables: +€572,260
- Cash +€235,365
up €235,365 (+92.6%), from €254,048 to €489,412
mainly Accrued charges and deferred income (+€608,753) and Trade debts (+€306,803)
- Deferred charges and accrued income +€127,835
up €127,835 (+237%), from €53,828 to €181,662
- Stocks and contracts +€78,706
new in 2025: €78,706
- Tangible fixed assets -€40,504
down €40,504 (-28.3%), from €143,142 to €102,638
of which Plant, machinery and equipment: -€30,974
- Accrued charges and deferred income +€608,753
up €608,753 (+183%), from €331,957 to €940,710
- Trade debts +€306,803
up €306,803 (+137%), from €223,972 to €530,775
- Other debts +€221,246
new in 2025: €221,246
- Tax, wage and social debts -€119,595
down €119,595 (-85.9%), from €139,256 to €19,660
of which Taxes: -€108,708
- Profit (loss) carried forward -€68,958
down €68,958 (-26.1%), from -€264,199 to -€333,157
- Turnover -€4.2m
no longer reported in 2025 (was €4.2m)
- Purchases and services -€4.2m
no longer reported in 2025 (was €4.2m)
- Gross operating margin +€59,390
up €59,390 (+32.1%), from €184,835 to €244,225
- Staff costs -€49,526
down €49,526 (-17.7%), from €279,372 to €229,846
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 | €700,870 | €1,638,313 | +€937,444 | +134% |
| Fixed assets | 21/28 | €143,442 | €102,938 | -€40,504 | -28.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €143,142 | €102,638 | -€40,504 | -28.3% |
| Plant, machinery and equipment | 23 | €102,187 | €71,214 | -€30,974 | -30.3% |
| Furniture and vehicles | 24 | €1,274 | €867 | -€406 | -31.9% |
| Other tangible fixed assets | 26 | €39,681 | €30,557 | -€9,123 | -23.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €557,428 | €1,535,375 | +€977,947 | +175% |
| Stocks and contracts in progress | 3 | - | €78,706 | +€78,706 | |
| Contracts in progress | 37 | - | €78,706 | +€78,706 | |
| Amounts receivable within one year | 40/41 | €249,553 | €785,595 | +€536,042 | +215% |
| Trade receivables | 40 | €210,366 | €782,626 | +€572,260 | +272% |
| Other amounts receivable | 41 | €39,186 | €2,969 | -€36,218 | -92.4% |
| Cash at bank and in hand | 54/58 | €254,048 | €489,412 | +€235,365 | +92.6% |
| Deferred charges and accrued income | 490/1 | €53,828 | €181,662 | +€127,835 | +237% |
| Total equity and liabilities | 10/49 | €700,870 | €1,638,313 | +€937,444 | +134% |
| Equity | 10/15 | -€5,712 | -€74,669 | -€68,958 | -1,207% |
| Contributions | 10/11 | €234,741 | €234,741 | = | 0.0% |
| Reserves | 13 | €23,747 | €23,747 | = | 0.0% |
| Distributable reserves | 133 | €23,747 | €23,747 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€264,199 | -€333,157 | -€68,958 | -26.1% |
| Amounts payable | 17/49 | €706,581 | €1,712,983 | +€1.0m | +142% |
| Amounts payable within one year | 42/48 | €374,625 | €772,273 | +€397,648 | +106% |
| Current portion of amounts payable after more than one year | 42 | €11,397 | - | -€11,397 | |
| Trade debts | 44 | €223,972 | €530,775 | +€306,803 | +137% |
| Suppliers | 440/4 | €223,972 | €530,775 | +€306,803 | +137% |
| Advances received on contracts in progress | 46 | - | €591 | +€591 | |
| Taxes, remuneration and social security | 45 | €139,256 | €19,660 | -€119,595 | -85.9% |
| Taxes | 450/3 | €112,967 | €4,260 | -€108,708 | -96.2% |
| Remuneration and social security | 454/9 | €26,288 | €15,400 | -€10,888 | -41.4% |
| Other amounts payable | 47/48 | - | €221,246 | +€221,246 | |
| Accrued charges and deferred income | 492/3 | €331,957 | €940,710 | +€608,753 | +183% |
| Turnover | 70 | €4,157,553 | - | -€4.2m | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,153,740 | - | -€4.2m | |
| Remuneration, social security and pensions | 62 | €279,372 | €229,846 | -€49,526 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,357 | €65,095 | -€31,262 | -32.4% |
| Other operating charges | 640/8 | €896 | - | -€896 | |
| Gross operating margin | 9900 | €184,835 | €244,225 | +€59,390 | +32.1% |
| Operating profit (loss) | 9901 | -€191,790 | -€50,715 | +€141,074 | +73.6% |
| Financial income | 75/76B | €2,426 | €1,396 | -€1,030 | -42.5% |
| Recurring financial income | 75 | €2,426 | €1,396 | -€1,030 | -42.5% |
| Financial charges | 65/66B | €11,761 | €19,540 | +€7,779 | +66.1% |
| Recurring financial charges | 65 | €11,761 | €19,540 | +€7,779 | +66.1% |
| Profit (loss) for the period before taxes | 9903 | -€201,125 | -€68,860 | +€132,265 | +65.8% |
| Income taxes | 67/77 | €2,492 | €98 | -€2,394 | -96.1% |
| Profit (loss) for the period | 9904 | -€203,617 | -€68,958 | +€134,659 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€203,617 | -€68,958 | +€134,659 | +66.1% |
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 21 October 2026 via checked.be.