LOUA: what changed
What changed
LOUA
NACE 66.191, Agents and brokers in banking services
filed annual accounts (NBB)
Net result for the year
€27,565
2024 · €47,071-€19,507
Equity
€188,741
2024 · €207,076-€18,335
Cash
€162
2024 · €43+€119
Balance sheet total
€357,958
2024 · €380,796-€22,838
Largest movements
Assets
- Tangible fixed assets -€32,281
down €32,281 (-9.5%), from €338,516 to €306,234
- Receivables within one year +€9,037
up €9,037 (+22.2%), from €40,775 to €49,812
of which Other amounts receivable: +€6,307
Equity and liabilities
- Other debts +€20,300
up €20,300 (+79.3%), from €25,600 to €45,900
- Reserves -€18,400
down €18,400 (-9.8%), from €188,335 to €169,935
of which Distributable reserves: -€18,400
- Debts after one year -€14,964
down €14,964 (-18.0%), from €83,062 to €68,098
- Tax, wage and social debts -€9,868
down €9,868 (-23.4%), from €42,200 to €32,332
of which Taxes: -€9,322
Income statement
- Staff costs +€25,880
up €25,880 (+31.4%), from €82,391 to €108,271
- Taxes -€8,182
down €8,182 (-37.8%), from €21,639 to €13,456
- Depreciation +€3,684
up €3,684 (+12.9%), from €28,597 to €32,281
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.
Result 2024
€47,071
Gross operating margin
+€786
Staff costs
-€25,880
Depreciation
-€3,684
Other operating charges
+€507
Financial income
+€9
Financial charges
+€574
Taxes
+€8,182
Result 2025
€27,565
raises the resultlowers the result
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.
From operations
+€61,344
Investment
€0
Financing
-€61,226
Cash 2024
€43
From operations (derived)
+€61,344
Net result for the year
+€27,565
Depreciation
+€32,281
Receivables within one year
-€9,037
Deferred charges and accrued income
-€287
Trade debts
+€391
Tax, wage and social debts
-€9,868
Other debts
+€20,300
Financing
-€61,226
Debts after one year
-€14,964
Current portion of long-term debt
-€362
Contributions, distributions and other
-€45,900
Cash 2025
€162
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €380,796 | €357,958 | -€22,838 | -6.0% |
| Fixed assets | 21/28 | €338,516 | €306,234 | -€32,281 | -9.5% |
| Tangible fixed assets | 22/27 | €338,516 | €306,234 | -€32,281 | -9.5% |
| Land and buildings | 22 | €221,793 | €216,612 | -€5,181 | -2.3% |
| Plant, machinery and equipment | 23 | €2,824 | €1,597 | -€1,227 | -43.4% |
| Furniture and vehicles | 24 | €53,349 | €38,343 | -€15,006 | -28.1% |
| Other tangible fixed assets | 26 | €60,550 | €49,682 | -€10,867 | -17.9% |
| Current assets | 29/58 | €42,281 | €51,724 | +€9,443 | +22.3% |
| Amounts receivable within one year | 40/41 | €40,775 | €49,812 | +€9,037 | +22.2% |
| Trade receivables | 40 | €25,676 | €28,406 | +€2,730 | +10.6% |
| Other amounts receivable | 41 | €15,099 | €21,406 | +€6,307 | +41.8% |
| Cash at bank and in hand | 54/58 | €43 | €162 | +€119 | +276% |
| Deferred charges and accrued income | 490/1 | €1,463 | €1,750 | +€287 | +19.6% |
| Total equity and liabilities | 10/49 | €380,796 | €357,958 | -€22,838 | -6.0% |
| Equity | 10/15 | €207,076 | €188,741 | -€18,335 | -8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €188,335 | €169,935 | -€18,400 | -9.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €975 | €975 | = | 0.0% |
| Distributable reserves | 133 | €185,500 | €167,100 | -€18,400 | -9.9% |
| Profit (loss) carried forward | 14 | €141 | €206 | +€65 | +45.9% |
| Amounts payable | 17/49 | €173,720 | €169,217 | -€4,503 | -2.6% |
| Amounts payable after more than one year | 17 | €83,062 | €68,098 | -€14,964 | -18.0% |
| Financial debts | 170/4 | €83,062 | €68,098 | -€14,964 | -18.0% |
| Amounts payable within one year | 42/48 | €90,659 | €101,120 | +€10,461 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €15,962 | €15,600 | -€362 | -2.3% |
| Trade debts | 44 | €6,897 | €7,288 | +€391 | +5.7% |
| Suppliers | 440/4 | €6,897 | €7,288 | +€391 | +5.7% |
| Taxes, remuneration and social security | 45 | €42,200 | €32,332 | -€9,868 | -23.4% |
| Taxes | 450/3 | €26,521 | €17,199 | -€9,322 | -35.1% |
| Remuneration and social security | 454/9 | €15,679 | €15,133 | -€546 | -3.5% |
| Other amounts payable | 47/48 | €25,600 | €45,900 | +€20,300 | +79.3% |
| Remuneration, social security and pensions | 62 | €82,391 | €108,271 | +€25,880 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,597 | €32,281 | +€3,684 | +12.9% |
| Other operating charges | 640/8 | €4,137 | €3,630 | -€507 | -12.2% |
| Gross operating margin | 9900 | €186,321 | €187,107 | +€786 | +0.4% |
| Operating profit (loss) | 9901 | €71,196 | €42,924 | -€28,272 | -39.7% |
| Financial income | 75/76B | €26 | €35 | +€9 | +32.4% |
| Recurring financial income | 75 | €26 | €35 | +€9 | +32.4% |
| Financial charges | 65/66B | €2,512 | €1,938 | -€574 | -22.9% |
| Recurring financial charges | 65 | €2,512 | €1,938 | -€574 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €68,710 | €41,021 | -€27,689 | -40.3% |
| Income taxes | 67/77 | €21,639 | €13,456 | -€8,182 | -37.8% |
| Profit (loss) for the period | 9904 | €47,071 | €27,565 | -€19,507 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,071 | €27,565 | -€19,507 | -41.4% |
Next steps
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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 2 November 2026 via checked.be.