LOUDIMA: 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.
LOUDIMA
Largest movements
- Current investments -€290,000
down €290,000 (-100%), from €290,000 to €0
- Receivables within one year +€173,275
up €173,275 (+678%), from €25,548 to €198,823
of which Other amounts receivable: +€168,327
- Cash +€61,783
up €61,783 (+1,062%), from €5,819 to €67,602
mainly Current investments (+€290,000) and Provisions (+€37,000)
- Tangible fixed assets +€11,214
up €11,214 (+500%), from €2,245 to €13,459
of which Furniture and vehicles: +€11,214
- Debts after one year -€50,000
down €50,000 (-100%), from €50,000 to €0
- Provisions +€37,000
new in 2025: €37,000
- Other debts -€17,881
down €17,881 (-54.4%), from €32,881 to €15,000
- Reserves -€10,200
down €10,200 (-5.0%), from €205,500 to €195,300
of which Distributable reserves: -€10,200
- Accrued charges and deferred income -€6,336
down €6,336 (-72.2%), from €8,774 to €2,438
- Provisions +€37,000
new in 2025: €37,000
- Financial income +€6,381
up €6,381 (+174%), from €3,670 to €10,050
- Depreciation +€3,162
up €3,162 (+377%), from €839 to €4,001
- Taxes -€1,698
down €1,698 (-12.3%), from €13,773 to €12,075
- Gross operating margin -€805
down €805 (-1.6%), from €51,809 to €51,004
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 | €324,339 | €280,653 | -€43,685 | -13.5% |
| Fixed assets | 21/28 | €2,245 | €13,459 | +€11,214 | +500% |
| Tangible fixed assets | 22/27 | €2,245 | €13,459 | +€11,214 | +500% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,245 | €13,459 | +€11,214 | +500% |
| Current assets | 29/58 | €322,094 | €267,194 | -€54,900 | -17.0% |
| Amounts receivable within one year | 40/41 | €25,548 | €198,823 | +€173,275 | +678% |
| Trade receivables | 40 | €16,596 | €21,545 | +€4,948 | +29.8% |
| Other amounts receivable | 41 | €8,951 | €177,278 | +€168,327 | +1,881% |
| Current investments | 50/53 | €290,000 | €0 | -€290,000 | -100% |
| Cash at bank and in hand | 54/58 | €5,819 | €67,602 | +€61,783 | +1,062% |
| Deferred charges and accrued income | 490/1 | €727 | €769 | +€42 | +5.8% |
| Total equity and liabilities | 10/49 | €324,339 | €280,653 | -€43,685 | -13.5% |
| Equity | 10/15 | €224,899 | €214,737 | -€10,162 | -4.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €205,500 | €195,300 | -€10,200 | -5.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €205,500 | €195,300 | -€10,200 | -5.0% |
| Profit (loss) carried forward | 14 | €849 | €887 | +€38 | +4.5% |
| Provisions and deferred taxes | 16 | - | €37,000 | +€37,000 | |
| Provisions for liabilities and charges | 160/5 | - | €37,000 | +€37,000 | |
| Other liabilities and charges | 164/5 | - | €37,000 | +€37,000 | |
| Amounts payable | 17/49 | €99,440 | €28,916 | -€70,524 | -70.9% |
| Amounts payable after more than one year | 17 | €50,000 | €0 | -€50,000 | -100% |
| Financial debts | 170/4 | €50,000 | €0 | -€50,000 | -100% |
| Amounts payable within one year | 42/48 | €40,666 | €26,478 | -€14,188 | -34.9% |
| Trade debts | 44 | €874 | €4,644 | +€3,770 | +431% |
| Suppliers | 440/4 | €874 | €4,644 | +€3,770 | +431% |
| Taxes, remuneration and social security | 45 | €6,912 | €6,834 | -€77 | -1.1% |
| Taxes | 450/3 | €6,912 | €6,834 | -€77 | -1.1% |
| Other amounts payable | 47/48 | €32,881 | €15,000 | -€17,881 | -54.4% |
| Accrued charges and deferred income | 492/3 | €8,774 | €2,438 | -€6,336 | -72.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €839 | €4,001 | +€3,162 | +377% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €37,000 | +€37,000 | |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €3,394 | €0 | -€3,394 | -100% |
| Gross operating margin | 9900 | €51,809 | €51,004 | -€805 | -1.6% |
| Operating profit (loss) | 9901 | €47,077 | €9,490 | -€37,588 | -79.8% |
| Financial income | 75/76B | €3,670 | €10,050 | +€6,381 | +174% |
| Recurring financial income | 75 | €3,670 | €10,050 | +€6,381 | +174% |
| Financial charges | 65/66B | €2,538 | €2,626 | +€88 | +3.5% |
| Recurring financial charges | 65 | €2,538 | €2,626 | +€88 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €48,208 | €16,914 | -€31,295 | -64.9% |
| Income taxes | 67/77 | €13,773 | €12,075 | -€1,698 | -12.3% |
| Profit (loss) for the period | 9904 | €34,435 | €4,838 | -€29,597 | -85.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,435 | €4,838 | -€29,597 | -85.9% |
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 25 October 2026 via checked.be.