Loem's Consulting: what changed
Loem's Consulting
Largest movements
- Cash +€79,019
up €79,019 (+79.8%), from €98,974 to €177,993
mainly Net result for the year (+€38,175) and Current investments (+€27,321)
- Current investments -€27,321
down €27,321 (-11.0%), from €249,246 to €221,925
- Receivables within one year -€16,148
down €16,148 (-34.9%), from €46,263 to €30,115
of which Trade receivables: -€31,864
- Reserves +€29,589
up €29,589 (+8.1%), from €364,610 to €394,199
- Tax, wage and social debts -€18,074
down €18,074 (-68.2%), from €26,492 to €8,418
- Accrued charges and deferred income +€16,350
new in 2025: €16,350
- Turnover -€235,325
no longer reported in 2025 (was €235,325)
- Purchases and services -€143,136
no longer reported in 2025 (was €143,136)
- Gross operating margin -€44,174
down €44,174 (-47.8%), from €92,477 to €48,302
- Taxes -€13,382
down €13,382 (-45.8%), from €29,233 to €15,851
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €396,645 | €431,337 | +€34,692 | +8.7% |
| Fixed assets | 21/28 | €2,162 | €1,303 | -€859 | -39.7% |
| Tangible fixed assets | 22/27 | €2,162 | €1,303 | -€859 | -39.7% |
| Plant, machinery and equipment | 23 | €1,688 | €597 | -€1,092 | -64.7% |
| Furniture and vehicles | 24 | €474 | €707 | +€233 | +49.1% |
| Current assets | 29/58 | €394,483 | €430,033 | +€35,551 | +9.0% |
| Amounts receivable within one year | 40/41 | €46,263 | €30,115 | -€16,148 | -34.9% |
| Trade receivables | 40 | €43,242 | €11,379 | -€31,864 | -73.7% |
| Other amounts receivable | 41 | €3,020 | €18,736 | +€15,716 | +520% |
| Current investments | 50/53 | €249,246 | €221,925 | -€27,321 | -11.0% |
| Cash at bank and in hand | 54/58 | €98,974 | €177,993 | +€79,019 | +79.8% |
| Total equity and liabilities | 10/49 | €396,645 | €431,337 | +€34,692 | +8.7% |
| Equity | 10/15 | €368,334 | €400,399 | +€32,065 | +8.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €364,610 | €394,199 | +€29,589 | +8.1% |
| Distributable reserves | 133 | €364,610 | €394,199 | +€29,589 | +8.1% |
| Profit (loss) carried forward | 14 | -€2,476 | €0 | +€2,476 | |
| Amounts payable | 17/49 | €28,311 | €30,938 | +€2,627 | +9.3% |
| Amounts payable within one year | 42/48 | €28,311 | €14,588 | -€13,723 | -48.5% |
| Trade debts | 44 | - | €900 | +€900 | |
| Suppliers | 440/4 | - | €900 | +€900 | |
| Taxes, remuneration and social security | 45 | €26,492 | €8,418 | -€18,074 | -68.2% |
| Taxes | 450/3 | €26,492 | €8,418 | -€18,074 | -68.2% |
| Other amounts payable | 47/48 | €1,820 | €5,270 | +€3,451 | +190% |
| Accrued charges and deferred income | 492/3 | - | €16,350 | +€16,350 | |
| Turnover | 70 | €235,325 | - | -€235,325 | |
| Goods, raw materials, services and sundry goods | 60/61 | €143,136 | - | -€143,136 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,916 | €1,681 | -€236 | -12.3% |
| Other operating charges | 640/8 | €488 | €78 | -€410 | -84.0% |
| Gross operating margin | 9900 | €92,477 | €48,302 | -€44,174 | -47.8% |
| Operating profit (loss) | 9901 | €90,072 | €46,543 | -€43,529 | -48.3% |
| Financial income | 75/76B | €8,776 | €8,115 | -€660 | -7.5% |
| Recurring financial income | 75 | €8,776 | €8,115 | -€660 | -7.5% |
| Financial charges | 65/66B | €111 | €632 | +€521 | +471% |
| Recurring financial charges | 65 | €111 | €632 | +€521 | +471% |
| Profit (loss) for the period before taxes | 9903 | €98,737 | €54,026 | -€44,711 | -45.3% |
| Income taxes | 67/77 | €29,233 | €15,851 | -€13,382 | -45.8% |
| Profit (loss) for the period | 9904 | €69,504 | €38,175 | -€31,329 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €69,504 | €38,175 | -€31,329 | -45.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.