LOUIAN: 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.
LOUIAN
Largest movements
- Receivables within one year +€36,892
up €36,892 (+523%), from €7,048 to €43,940
of which Other amounts receivable: +€35,234
- Cash -€27,227
down €27,227 (-50.5%), from €53,867 to €26,640
mainly Receivables within one year (-€36,892) and Tax, wage and social debts (-€3,592)
- Deferred charges and accrued income -€1,339
down €1,339 (-69.3%), from €1,931 to €593
- Tangible fixed assets -€845
down €845 (-21.7%), from €3,886 to €3,041
- Profit (loss) carried forward +€7,201
up €7,201 (+19.3%), from €37,388 to €44,590
- Trade debts +€3,872
up €3,872 (+60.2%), from €6,437 to €10,309
- Tax, wage and social debts -€3,592
down €3,592 (-20.1%), from €17,907 to €14,314
- Gross operating margin -€14,779
down €14,779 (-39.8%), from €37,138 to €22,359
- Write-downs +€9,900
new in 2024: €9,900
- Taxes -€6,455
down €6,455 (-72.3%), from €8,928 to €2,472
- Other operating charges +€880
up €880 (+89.0%), from €989 to €1,869
- Depreciation +€507
up €507 (+151%), from €337 to €845
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 | €66,732 | €74,214 | +€7,481 | +11.2% |
| Fixed assets | 21/28 | €3,886 | €3,041 | -€845 | -21.7% |
| Tangible fixed assets | 22/27 | €3,886 | €3,041 | -€845 | -21.7% |
| Furniture and vehicles | 24 | €3,886 | €3,041 | -€845 | -21.7% |
| Current assets | 29/58 | €62,847 | €71,173 | +€8,326 | +13.2% |
| Amounts receivable within one year | 40/41 | €7,048 | €43,940 | +€36,892 | +523% |
| Trade receivables | 40 | €521 | €2,178 | +€1,658 | +318% |
| Other amounts receivable | 41 | €6,528 | €41,762 | +€35,234 | +540% |
| Cash at bank and in hand | 54/58 | €53,867 | €26,640 | -€27,227 | -50.5% |
| Deferred charges and accrued income | 490/1 | €1,931 | €593 | -€1,339 | -69.3% |
| Total equity and liabilities | 10/49 | €66,732 | €74,214 | +€7,481 | +11.2% |
| Equity | 10/15 | €42,388 | €49,590 | +€7,201 | +17.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,388 | €44,590 | +€7,201 | +19.3% |
| Amounts payable | 17/49 | €24,344 | €24,624 | +€280 | +1.2% |
| Amounts payable within one year | 42/48 | €24,344 | €24,624 | +€280 | +1.2% |
| Trade debts | 44 | €6,437 | €10,309 | +€3,872 | +60.2% |
| Suppliers | 440/4 | €6,437 | €10,309 | +€3,872 | +60.2% |
| Taxes, remuneration and social security | 45 | €17,907 | €14,314 | -€3,592 | -20.1% |
| Taxes | 450/3 | €17,907 | €14,314 | -€3,592 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €337 | €845 | +€507 | +151% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,900 | +€9,900 | |
| Other operating charges | 640/8 | €989 | €1,869 | +€880 | +89.0% |
| Gross operating margin | 9900 | €37,138 | €22,359 | -€14,779 | -39.8% |
| Operating profit (loss) | 9901 | €35,812 | €9,745 | -€26,067 | -72.8% |
| Financial income | 75/76B | €1 | €13 | +€12 | +1,357% |
| Recurring financial income | 75 | €1 | €13 | +€12 | +1,357% |
| Financial charges | 65/66B | €73 | €84 | +€11 | +14.6% |
| Recurring financial charges | 65 | €73 | €84 | +€11 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €35,740 | €9,674 | -€26,066 | -72.9% |
| Income taxes | 67/77 | €8,928 | €2,472 | -€6,455 | -72.3% |
| Profit (loss) for the period | 9904 | €26,812 | €7,201 | -€19,611 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,812 | €7,201 | -€19,611 | -73.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.