LOU & COO: 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.
LOU & COO
Largest movements
- Receivables within one year -€836
down €836 (-16.8%), from €4,971 to €4,135
of which Trade receivables: -€1,053
- Cash -€326
down €326 (-69.2%), from €471 to €145
mainly Net result for the year (-€2,053) and Tax, wage and social debts (-€252)
- Profit (loss) carried forward -€2,053
down €2,053 (-6.6%), from -€31,118 to -€33,171
- Other debts +€1,265
up €1,265 (+9.5%), from €13,298 to €14,563
- Tax, wage and social debts -€252
down €252 (-100%), from €252 to €0
- Trade debts -€121
down €121 (-2.8%), from €4,410 to €4,289
- Gross operating margin -€3,324
down €3,324, from €1,422 to -€1,902
- Other operating charges -€387
down €387 (-100%), from €387 to €0
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 | €5,442 | €4,280 | -€1,161 | -21.3% |
| Current assets | 29/58 | €5,442 | €4,280 | -€1,161 | -21.3% |
| Amounts receivable within one year | 40/41 | €4,971 | €4,135 | -€836 | -16.8% |
| Trade receivables | 40 | €4,970 | €3,917 | -€1,053 | -21.2% |
| Other amounts receivable | 41 | €1 | €218 | +€217 | +19,204% |
| Cash at bank and in hand | 54/58 | €471 | €145 | -€326 | -69.2% |
| Total equity and liabilities | 10/49 | €5,442 | €4,280 | -€1,161 | -21.3% |
| Equity | 10/15 | -€12,518 | -€14,571 | -€2,053 | -16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,118 | -€33,171 | -€2,053 | -6.6% |
| Amounts payable | 17/49 | €17,960 | €18,851 | +€891 | +5.0% |
| Amounts payable within one year | 42/48 | €17,960 | €18,851 | +€891 | +5.0% |
| Trade debts | 44 | €4,410 | €4,289 | -€121 | -2.8% |
| Suppliers | 440/4 | €4,410 | €4,289 | -€121 | -2.8% |
| Taxes, remuneration and social security | 45 | €252 | €0 | -€252 | -100% |
| Taxes | 450/3 | €252 | €0 | -€252 | -100% |
| Other amounts payable | 47/48 | €13,298 | €14,563 | +€1,265 | +9.5% |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100% |
| Gross operating margin | 9900 | €1,422 | -€1,902 | -€3,324 | |
| Operating profit (loss) | 9901 | €1,035 | -€1,902 | -€2,937 | |
| Financial income | 75/76B | €20 | €10 | -€10 | -50.0% |
| Recurring financial income | 75 | €20 | €10 | -€10 | -50.0% |
| Financial charges | 65/66B | €154 | €161 | +€7 | +4.4% |
| Recurring financial charges | 65 | €154 | €161 | +€7 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €901 | -€2,053 | -€2,953 | |
| Profit (loss) for the period | 9904 | €901 | -€2,053 | -€2,953 | |
| Profit (loss) for the period to be appropriated | 9905 | €901 | -€2,053 | -€2,953 |
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.