LOUAGIE CML: what changed
LOUAGIE CML
Largest movements
- Cash -€60,204
down €60,204 (-50.8%), from €118,438 to €58,233
mainly Net result for the year (-€51,948) and Tax, wage and social debts (-€11,186)
- Tangible fixed assets -€9,596
down €9,596 (-22.8%), from €42,071 to €32,475
of which Furniture and vehicles: -€6,965
- Receivables within one year +€7,054
up €7,054 (+4.4%), from €159,636 to €166,690
of which Other amounts receivable: +€27,068
- Profit (loss) carried forward -€50,088
new in 2025: -€50,088
- Tax, wage and social debts -€11,186
down €11,186 (-97.0%), from €11,535 to €349
- Gross operating margin -€82,549
down €82,549, from €51,382 to -€31,167
- Taxes -€9,224
down €9,224 (-92.3%), from €9,994 to €770
- Financial income -€1,670
down €1,670 (-24.1%), from €6,921 to €5,251
- Other operating charges -€743
down €743 (-24.5%), from €3,036 to €2,292
- Depreciation +€558
up €558 (+3.0%), from €18,745 to €19,304
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 | €621,981 | €558,091 | -€63,890 | -10.3% |
| Fixed assets | 21/28 | €42,111 | €32,515 | -€9,596 | -22.8% |
| Tangible fixed assets | 22/27 | €42,071 | €32,475 | -€9,596 | -22.8% |
| Furniture and vehicles | 24 | €28,015 | €21,051 | -€6,965 | -24.9% |
| Other tangible fixed assets | 26 | €14,056 | €11,424 | -€2,631 | -18.7% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €579,870 | €525,576 | -€54,294 | -9.4% |
| Amounts receivable within one year | 40/41 | €159,636 | €166,690 | +€7,054 | +4.4% |
| Trade receivables | 40 | €68,615 | €48,601 | -€20,015 | -29.2% |
| Other amounts receivable | 41 | €91,021 | €118,089 | +€27,068 | +29.7% |
| Current investments | 50/53 | €293,961 | €296,838 | +€2,877 | +1.0% |
| Cash at bank and in hand | 54/58 | €118,438 | €58,233 | -€60,204 | -50.8% |
| Deferred charges and accrued income | 490/1 | €7,835 | €3,815 | -€4,020 | -51.3% |
| Total equity and liabilities | 10/49 | €621,981 | €558,091 | -€63,890 | -10.3% |
| Equity | 10/15 | €530,061 | €478,114 | -€51,948 | -9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €511,461 | €509,601 | -€1,860 | -0.4% |
| Distributable reserves | 133 | €511,461 | €509,601 | -€1,860 | -0.4% |
| Profit (loss) carried forward | 14 | - | -€50,088 | -€50,088 | |
| Amounts payable | 17/49 | €91,920 | €79,977 | -€11,943 | -13.0% |
| Amounts payable within one year | 42/48 | €91,920 | €79,977 | -€11,943 | -13.0% |
| Financial debts | 43 | €58,518 | €58,431 | -€86 | -0.1% |
| Credit institutions | 430/8 | €58,518 | €58,431 | -€86 | -0.1% |
| Trade debts | 44 | €18,733 | €16,548 | -€2,185 | -11.7% |
| Suppliers | 440/4 | €18,733 | €16,548 | -€2,185 | -11.7% |
| Taxes, remuneration and social security | 45 | €11,535 | €349 | -€11,186 | -97.0% |
| Taxes | 450/3 | €11,535 | €349 | -€11,186 | -97.0% |
| Other amounts payable | 47/48 | €3,133 | €4,648 | +€1,515 | +48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,745 | €19,304 | +€558 | +3.0% |
| Other operating charges | 640/8 | €3,036 | €2,292 | -€743 | -24.5% |
| Gross operating margin | 9900 | €51,382 | -€31,167 | -€82,549 | |
| Operating profit (loss) | 9901 | €29,601 | -€52,763 | -€82,364 | |
| Financial income | 75/76B | €6,921 | €5,251 | -€1,670 | -24.1% |
| Recurring financial income | 75 | €6,921 | €5,251 | -€1,670 | -24.1% |
| Financial charges | 65/66B | €4,001 | €3,666 | -€336 | -8.4% |
| Recurring financial charges | 65 | €4,001 | €3,666 | -€336 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €32,522 | -€51,177 | -€83,699 | |
| Income taxes | 67/77 | €9,994 | €770 | -€9,224 | -92.3% |
| Profit (loss) for the period | 9904 | €22,527 | -€51,948 | -€74,475 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,527 | -€51,948 | -€74,475 |
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 5 November 2026 via checked.be.