LOUANNA: 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.
LOUANNA
Largest movements
- Tangible fixed assets +€435,251
up €435,251 (+49.2%), from €884,529 to €1.3m
of which Land and buildings: +€499,205
- Deferred charges and accrued income -€36,927
down €36,927 (-23.0%), from €160,866 to €123,939
- Cash +€18,054
up €18,054 (+29.1%), from €61,936 to €79,990
mainly Net result for the year (+€247,626) and Debts after one year (+€239,928)
- Debts after one year +€239,928
up €239,928 (+55.5%), from €432,142 to €672,070
- Reserves +€230,597
up €230,597 (+57.1%), from €404,045 to €634,642
of which Distributable reserves: +€230,597
- Other debts -€61,155
down €61,155 (-38.0%), from €160,997 to €99,842
- Tax, wage and social debts -€34,116
down €34,116 (-88.4%), from €38,606 to €4,490
of which Taxes: -€38,606
- Current portion of long-term debt +€31,970
up €31,970 (+50.5%), from €63,339 to €95,309
- Gross operating margin +€186,656
up €186,656 (+60.7%), from €307,367 to €494,023
- Depreciation +€93,591
up €93,591 (+179%), from €52,302 to €145,893
- Taxes +€21,257
up €21,257 (+37.9%), from €56,082 to €77,339
- Financial charges +€12,210
up €12,210 (+176%), from €6,952 to €19,162
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,160,276 | €1,568,062 | +€407,786 | +35.1% |
| Formation expenses | 20 | €101 | €0 | -€101 | -100% |
| Fixed assets | 21/28 | €930,234 | €1,351,422 | +€421,188 | +45.3% |
| Intangible fixed assets | 21 | €45,705 | €31,642 | -€14,063 | -30.8% |
| Tangible fixed assets | 22/27 | €884,529 | €1,319,780 | +€435,251 | +49.2% |
| Land and buildings | 22 | €737,687 | €1,236,892 | +€499,205 | +67.7% |
| Plant, machinery and equipment | 23 | €1,427 | €4,965 | +€3,538 | +248% |
| Furniture and vehicles | 24 | €98,841 | €76,653 | -€22,189 | -22.4% |
| Other tangible fixed assets | 26 | €1,573 | €1,271 | -€303 | -19.2% |
| Assets under construction and advance payments | 27 | €45,000 | €0 | -€45,000 | -100% |
| Current assets | 29/58 | €229,941 | €216,640 | -€13,301 | -5.8% |
| Amounts receivable within one year | 40/41 | €7,139 | €12,711 | +€5,572 | +78.0% |
| Trade receivables | 40 | €7,139 | €50 | -€7,089 | -99.3% |
| Other amounts receivable | 41 | €0 | €12,661 | +€12,661 | |
| Cash at bank and in hand | 54/58 | €61,936 | €79,990 | +€18,054 | +29.1% |
| Deferred charges and accrued income | 490/1 | €160,866 | €123,939 | -€36,927 | -23.0% |
| Total equity and liabilities | 10/49 | €1,160,276 | €1,568,062 | +€407,786 | +35.1% |
| Equity | 10/15 | €441,245 | €671,842 | +€230,597 | +52.3% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €404,045 | €634,642 | +€230,597 | +57.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €404,045 | €634,642 | +€230,597 | +57.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €719,031 | €896,220 | +€177,189 | +24.6% |
| Amounts payable after more than one year | 17 | €432,142 | €672,070 | +€239,928 | +55.5% |
| Financial debts | 170/4 | €432,142 | €672,070 | +€239,928 | +55.5% |
| Amounts payable within one year | 42/48 | €286,082 | €222,059 | -€64,023 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €63,339 | €95,309 | +€31,970 | +50.5% |
| Trade debts | 44 | €23,140 | €22,418 | -€722 | -3.1% |
| Suppliers | 440/4 | €23,140 | €22,418 | -€722 | -3.1% |
| Taxes, remuneration and social security | 45 | €38,606 | €4,490 | -€34,116 | -88.4% |
| Taxes | 450/3 | €38,606 | €0 | -€38,606 | -100% |
| Remuneration and social security | 454/9 | - | €4,490 | +€4,490 | |
| Other amounts payable | 47/48 | €160,997 | €99,842 | -€61,155 | -38.0% |
| Accrued charges and deferred income | 492/3 | €808 | €2,091 | +€1,283 | +159% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,302 | €145,893 | +€93,591 | +179% |
| Other operating charges | 640/8 | €8,313 | €4,005 | -€4,308 | -51.8% |
| Non-recurring operating charges | 66A | €21 | €0 | -€21 | -100% |
| Gross operating margin | 9900 | €307,367 | €494,023 | +€186,656 | +60.7% |
| Operating profit (loss) | 9901 | €246,730 | €344,125 | +€97,395 | +39.5% |
| Financial income | 75/76B | €1,330 | €2 | -€1,328 | -99.8% |
| Recurring financial income | 75 | €1,330 | €2 | -€1,328 | -99.8% |
| Financial charges | 65/66B | €6,952 | €19,162 | +€12,210 | +176% |
| Recurring financial charges | 65 | €6,952 | €19,162 | +€12,210 | +176% |
| Profit (loss) for the period before taxes | 9903 | €241,108 | €324,965 | +€83,857 | +34.8% |
| Income taxes | 67/77 | €56,082 | €77,339 | +€21,257 | +37.9% |
| Profit (loss) for the period | 9904 | €185,026 | €247,626 | +€62,599 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €185,026 | €247,626 | +€62,599 | +33.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.