Loem Consult: 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.
Loem Consult
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€57,617
down €57,617 (-63.0%), from €91,486 to €33,869
mainly Current investments (-€100,000) and Contributions, distributions and other (-€76,636)
- Receivables within one year -€37,302
down €37,302 (-12.2%), from €305,441 to €268,138
- Deferred charges and accrued income -€20,012
down €20,012 (-98.6%), from €20,296 to €284
- Debts after one year -€38,924
down €38,924 (-22.0%), from €177,157 to €138,233
- Reserves +€38,536
up €38,536 (+5.9%), from €650,298 to €688,834
- Tax, wage and social debts -€14,478
down €14,478 (-96.3%), from €15,028 to €550
- Financial income -€224,721
no longer reported in 2025 (was €224,721)
- Financial charges -€46,438
down €46,438 (-96.7%), from €48,010 to €1,571
- Taxes -€34,472
down €34,472 (-46.4%), from €74,298 to €39,827
- Gross operating margin -€19,343
down €19,343 (-10.3%), from €187,240 to €167,898
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 | €1,100,219 | €1,080,158 | -€20,062 | -1.8% |
| Fixed assets | 21/28 | €682,997 | €677,866 | -€5,131 | -0.8% |
| Tangible fixed assets | 22/27 | €37,571 | €32,440 | -€5,131 | -13.7% |
| Land and buildings | 22 | €9,129 | €9,129 | = | 0.0% |
| Furniture and vehicles | 24 | €28,442 | €23,311 | -€5,131 | -18.0% |
| Financial fixed assets | 28 | €645,426 | €645,426 | = | 0.0% |
| Current assets | 29/58 | €417,222 | €402,291 | -€14,931 | -3.6% |
| Amounts receivable within one year | 40/41 | €305,441 | €268,138 | -€37,302 | -12.2% |
| Other amounts receivable | 41 | €305,441 | €268,138 | -€37,302 | -12.2% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €91,486 | €33,869 | -€57,617 | -63.0% |
| Deferred charges and accrued income | 490/1 | €20,296 | €284 | -€20,012 | -98.6% |
| Total equity and liabilities | 10/49 | €1,100,219 | €1,080,158 | -€20,062 | -1.8% |
| Equity | 10/15 | €877,048 | €915,585 | +€38,536 | +4.4% |
| Contributions | 10/11 | €226,750 | €226,750 | = | 0.0% |
| Reserves | 13 | €650,298 | €688,834 | +€38,536 | +5.9% |
| Distributable reserves | 133 | €650,298 | €688,834 | +€38,536 | +5.9% |
| Amounts payable | 17/49 | €223,171 | €164,573 | -€58,598 | -26.3% |
| Amounts payable after more than one year | 17 | €177,157 | €138,233 | -€38,924 | -22.0% |
| Financial debts | 170/4 | €177,157 | €138,233 | -€38,924 | -22.0% |
| Amounts payable within one year | 42/48 | €46,014 | €26,117 | -€19,897 | -43.2% |
| Current portion of amounts payable after more than one year | 42 | €30,397 | €25,046 | -€5,351 | -17.6% |
| Trade debts | 44 | €588 | €521 | -€67 | -11.5% |
| Suppliers | 440/4 | €588 | €521 | -€67 | -11.5% |
| Taxes, remuneration and social security | 45 | €15,028 | €550 | -€14,478 | -96.3% |
| Taxes | 450/3 | €15,028 | €550 | -€14,478 | -96.3% |
| Accrued charges and deferred income | 492/3 | - | €223 | +€223 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,653 | €9,062 | +€409 | +4.7% |
| Other operating charges | 640/8 | €413 | €2,265 | +€1,852 | +448% |
| Gross operating margin | 9900 | €187,240 | €167,898 | -€19,343 | -10.3% |
| Operating profit (loss) | 9901 | €178,174 | €156,571 | -€21,603 | -12.1% |
| Financial income | 75/76B | €224,721 | - | -€224,721 | |
| Recurring financial income | 75 | €224,721 | - | -€224,721 | |
| Financial charges | 65/66B | €48,010 | €1,571 | -€46,438 | -96.7% |
| Recurring financial charges | 65 | €48,010 | €1,571 | -€46,438 | -96.7% |
| Profit (loss) for the period before taxes | 9903 | €354,886 | €154,999 | -€199,887 | -56.3% |
| Income taxes | 67/77 | €74,298 | €39,827 | -€34,472 | -46.4% |
| Profit (loss) for the period | 9904 | €280,588 | €115,173 | -€165,415 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €280,588 | €115,173 | -€165,415 | -59.0% |
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 14 October 2026 via checked.be.