LOOK MAN: 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.
LOOK MAN
Largest movements
- Tangible fixed assets +€52,374
new in 2025: €52,374
- Receivables within one year +€21,330
new in 2025: €21,330
of which Trade receivables: +€15,741
- Other debts +€21,490
up €21,490 (+668%), from €3,218 to €24,707
- Current portion of long-term debt +€21,000
new in 2025: €21,000
- Profit (loss) carried forward +€17,770
up €17,770, from -€6,693 to €11,076
- Trade debts +€7,943
up €7,943 (+1,623%), from €490 to €8,432
- Tax, wage and social debts +€6,129
new in 2025: €6,129
- Turnover +€178,702
new in 2025: €178,702
- Purchases and services +€137,178
new in 2025: €137,178
- Gross operating margin +€41,524
new in 2025: €41,524
- Staff costs +€13,774
new in 2025: €13,774
- Depreciation +€8,373
new in 2025: €8,373
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €2,014 | €76,344 | +€74,331 | +3,691% |
| Fixed assets | 21/28 | - | €52,374 | +€52,374 | |
| Tangible fixed assets | 22/27 | - | €52,374 | +€52,374 | |
| Furniture and vehicles | 24 | - | €52,374 | +€52,374 | |
| Current assets | 29/58 | €2,014 | €23,971 | +€21,957 | +1,090% |
| Amounts receivable within one year | 40/41 | - | €21,330 | +€21,330 | |
| Trade receivables | 40 | - | €15,741 | +€15,741 | |
| Other amounts receivable | 41 | - | €5,589 | +€5,589 | |
| Cash at bank and in hand | 54/58 | €2,014 | €2,641 | +€627 | +31.1% |
| Total equity and liabilities | 10/49 | €2,014 | €76,344 | +€74,331 | +3,691% |
| Equity | 10/15 | -€1,693 | €16,076 | +€17,770 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,693 | €11,076 | +€17,770 | |
| Amounts payable | 17/49 | €3,707 | €60,268 | +€56,561 | +1,526% |
| Amounts payable within one year | 42/48 | €3,707 | €60,268 | +€56,561 | +1,526% |
| Current portion of amounts payable after more than one year | 42 | - | €21,000 | +€21,000 | |
| Trade debts | 44 | €490 | €8,432 | +€7,943 | +1,623% |
| Suppliers | 440/4 | €490 | €8,432 | +€7,943 | +1,623% |
| Taxes, remuneration and social security | 45 | - | €6,129 | +€6,129 | |
| Remuneration and social security | 454/9 | - | €6,129 | +€6,129 | |
| Other amounts payable | 47/48 | €3,218 | €24,707 | +€21,490 | +668% |
| Turnover | 70 | - | €178,702 | +€178,702 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €137,178 | +€137,178 | |
| Remuneration, social security and pensions | 62 | - | €13,774 | +€13,774 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,373 | +€8,373 | |
| Other operating charges | 640/8 | - | €1,608 | +€1,608 | |
| Gross operating margin | 9900 | - | €41,524 | +€41,524 | |
| Operating profit (loss) | 9901 | - | €17,769 | +€17,769 | |
| Profit (loss) for the period before taxes | 9903 | - | €17,769 | +€17,769 | |
| Profit (loss) for the period | 9904 | - | €17,769 | +€17,769 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €17,769 | +€17,769 |
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 16 October 2026 via checked.be.