LOU-YS: 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-YS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts -€1,628
down €1,628 (-4.2%), from €38,999 to €37,372
- Profit (loss) carried forward +€1,294
up €1,294 (+2.8%), from -€46,247 to -€44,953
- Gross operating margin -€3,864
down €3,864 (-52.4%), from €7,372 to €3,508
- Taxes -€1,011
down €1,011 (-51.4%), from €1,967 to €956
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,734 | €59,734 | = | 0.0% |
| Current assets | 29/58 | €59,734 | €59,734 | = | 0.0% |
| Stocks and contracts in progress | 3 | €30,470 | €30,470 | = | 0.0% |
| Stocks | 30/36 | €30,470 | €30,470 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,039 | €16,039 | = | 0.0% |
| Trade receivables | 40 | €16,039 | €16,039 | = | 0.0% |
| Current investments | 50/53 | €13,226 | €13,226 | = | 0.0% |
| Total equity and liabilities | 10/49 | €59,734 | €59,734 | = | 0.0% |
| Equity | 10/15 | €13,695 | €14,989 | +€1,294 | +9.4% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €28,943 | €28,943 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,943 | €28,943 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,247 | -€44,953 | +€1,294 | +2.8% |
| Amounts payable | 17/49 | €46,039 | €44,745 | -€1,294 | -2.8% |
| Amounts payable within one year | 42/48 | €46,039 | €44,745 | -€1,294 | -2.8% |
| Trade debts | 44 | €4,450 | €4,450 | = | 0.0% |
| Suppliers | 440/4 | €4,450 | €4,450 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,589 | €2,924 | +€334 | +12.9% |
| Taxes | 450/3 | €2,589 | €2,924 | +€334 | +12.9% |
| Other amounts payable | 47/48 | €38,999 | €37,372 | -€1,628 | -4.2% |
| Gross operating margin | 9900 | €7,372 | €3,508 | -€3,864 | -52.4% |
| Operating profit (loss) | 9901 | €7,372 | €3,508 | -€3,864 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | €7,372 | €3,508 | -€3,864 | -52.4% |
| Income taxes | 67/77 | €1,967 | €956 | -€1,011 | -51.4% |
| Profit (loss) for the period | 9904 | €5,405 | €2,552 | -€2,853 | -52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,405 | €2,552 | -€2,853 | -52.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.