LOU’ISA: 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’ISA
Largest movements
- Receivables within one year -€3,990
down €3,990 (-49.7%), from €8,024 to €4,034
of which Other amounts receivable: -€6,703
- Cash -€936
down €936 (-50.9%), from €1,840 to €904
mainly Tax, wage and social debts (-€5,896) and Net result for the year (-€5,459)
- Intangible fixed assets -€469
no longer reported in 2025 (was €469)
- Tax, wage and social debts -€5,896
no longer reported in 2025 (was €5,896)
of which Taxes: -€3,972
- Profit (loss) carried forward -€5,459
down €5,459 (-64.1%), from -€8,513 to -€13,972
- Other debts +€3,421
new in 2025: €3,421
- Trade debts +€2,666
up €2,666 (+34.3%), from €7,773 to €10,439
- Advances received -€126
no longer reported in 2025 (was €126)
- Gross operating margin -€31,615
down €31,615, from €28,655 to -€2,960
- Staff costs -€25,083
no longer reported in 2025 (was €25,083)
- Depreciation -€531
down €531 (-53.1%), from €1,000 to €469
- Other operating charges +€515
up €515 (+45.7%), from €1,129 to €1,644
- Financial charges +€338
up €338 (+94.1%), from €360 to €698
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 | €10,332 | €4,938 | -€5,394 | -52.2% |
| Fixed assets | 21/28 | €469 | - | -€469 | |
| Intangible fixed assets | 21 | €469 | - | -€469 | |
| Current assets | 29/58 | €9,863 | €4,938 | -€4,925 | -49.9% |
| Amounts receivable within one year | 40/41 | €8,024 | €4,034 | -€3,990 | -49.7% |
| Trade receivables | 40 | €320 | €3,033 | +€2,713 | +848% |
| Other amounts receivable | 41 | €7,704 | €1,001 | -€6,703 | -87.0% |
| Cash at bank and in hand | 54/58 | €1,840 | €904 | -€936 | -50.9% |
| Total equity and liabilities | 10/49 | €10,332 | €4,938 | -€5,394 | -52.2% |
| Equity | 10/15 | -€3,463 | -€8,922 | -€5,459 | -158% |
| Contributions | 10/11 | €5,050 | €5,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,513 | -€13,972 | -€5,459 | -64.1% |
| Amounts payable | 17/49 | €13,795 | €13,860 | +€65 | +0.5% |
| Amounts payable within one year | 42/48 | €13,795 | €13,860 | +€65 | +0.5% |
| Trade debts | 44 | €7,773 | €10,439 | +€2,666 | +34.3% |
| Suppliers | 440/4 | €7,773 | €10,439 | +€2,666 | +34.3% |
| Advances received on contracts in progress | 46 | €126 | - | -€126 | |
| Taxes, remuneration and social security | 45 | €5,896 | - | -€5,896 | |
| Taxes | 450/3 | €3,972 | - | -€3,972 | |
| Remuneration and social security | 454/9 | €1,924 | - | -€1,924 | |
| Other amounts payable | 47/48 | - | €3,421 | +€3,421 | |
| Remuneration, social security and pensions | 62 | €25,083 | - | -€25,083 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €469 | -€531 | -53.1% |
| Other operating charges | 640/8 | €1,129 | €1,644 | +€515 | +45.7% |
| Gross operating margin | 9900 | €28,655 | -€2,960 | -€31,615 | |
| Operating profit (loss) | 9901 | €1,444 | -€5,073 | -€6,517 | |
| Financial income | 75/76B | - | €312 | +€312 | |
| Recurring financial income | 75 | - | €312 | +€312 | |
| Financial charges | 65/66B | €360 | €698 | +€338 | +94.1% |
| Recurring financial charges | 65 | €360 | €698 | +€338 | +94.1% |
| Profit (loss) for the period before taxes | 9903 | €1,084 | -€5,459 | -€6,543 | |
| Profit (loss) for the period | 9904 | €1,084 | -€5,459 | -€6,543 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,084 | -€5,459 | -€6,543 |
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 13 October 2026 via checked.be.