LA LOUS: 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.
LA LOUS
Largest movements
- Tangible fixed assets +€37,519
up €37,519 (+330.6%), from €11,348 to €48,867
of which Furniture and vehicles: +€33,342
- Cash +€30,886
up €30,886 (+133.1%), from €23,199 to €54,085
mainly Net result for the year (+€44,193) and Debts after one year (+€18,750)
- Reserves +€44,193
up €44,193 (+155.4%), from €28,442 to €72,635
- Debts after one year +€18,750
new in 2025: €18,750
- Current portion of long-term debt +€7,500
new in 2025: €7,500
- Gross operating margin +€29,023
up €29,023 (+80.0%), from €36,267 to €65,290
- Depreciation +€7,924
up €7,924 (+3711.4%), from €214 to €8,138
- Taxes +€4,400
up €4,400 (+61.5%), from €7,155 to €11,554
- Financial charges +€694
up €694 (+3038.4%), from €23 to €717
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 | €48,012 | €117,796 | +€69,784 | +145.3% |
| Fixed assets | 21/28 | €11,348 | €48,867 | +€37,519 | +330.6% |
| Tangible fixed assets | 22/27 | €11,348 | €48,867 | +€37,519 | +330.6% |
| Furniture and vehicles | 24 | €735 | €34,077 | +€33,342 | +4535.6% |
| Other tangible fixed assets | 26 | €10,613 | €14,790 | +€4,177 | +39.4% |
| Current assets | 29/58 | €36,665 | €68,929 | +€32,264 | +88.0% |
| Amounts receivable within one year | 40/41 | €13,465 | €14,416 | +€950 | +7.1% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €1,365 | €2,316 | +€950 | +69.6% |
| Cash at bank and in hand | 54/58 | €23,199 | €54,085 | +€30,886 | +133.1% |
| Deferred charges and accrued income | 490/1 | - | €428 | +€428 | |
| Total equity and liabilities | 10/49 | €48,012 | €117,796 | +€69,784 | +145.3% |
| Equity | 10/15 | €30,442 | €74,635 | +€44,193 | +145.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €28,442 | €72,635 | +€44,193 | +155.4% |
| Distributable reserves | 133 | €28,442 | €72,635 | +€44,193 | +155.4% |
| Amounts payable | 17/49 | €17,571 | €43,161 | +€25,591 | +145.6% |
| Amounts payable after more than one year | 17 | - | €18,750 | +€18,750 | |
| Financial debts | 170/4 | - | €18,750 | +€18,750 | |
| Amounts payable within one year | 42/48 | €17,571 | €24,411 | +€6,841 | +38.9% |
| Current portion of amounts payable after more than one year | 42 | - | €7,500 | +€7,500 | |
| Trade debts | 44 | €114 | €25 | -€89 | -77.9% |
| Suppliers | 440/4 | €114 | €25 | -€89 | -77.9% |
| Taxes, remuneration and social security | 45 | €15,784 | €15,715 | -€69 | -0.4% |
| Taxes | 450/3 | €12,784 | €12,715 | -€69 | -0.5% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,673 | €1,171 | -€502 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €214 | €8,138 | +€7,924 | +3711.4% |
| Other operating charges | 640/8 | €434 | €688 | +€254 | +58.4% |
| Gross operating margin | 9900 | €36,267 | €65,290 | +€29,023 | +80.0% |
| Operating profit (loss) | 9901 | €35,619 | €56,464 | +€20,845 | +58.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +800.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +800.0% |
| Financial charges | 65/66B | €23 | €717 | +€694 | +3038.4% |
| Recurring financial charges | 65 | €23 | €717 | +€694 | +3038.4% |
| Profit (loss) for the period before taxes | 9903 | €35,596 | €55,747 | +€20,151 | +56.6% |
| Income taxes | 67/77 | €7,155 | €11,554 | +€4,400 | +61.5% |
| Profit (loss) for the period | 9904 | €28,442 | €44,193 | +€15,751 | +55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,442 | €44,193 | +€15,751 | +55.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.