Louivic: what changed
Two fiscal 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.
Louivic
Largest movements
- Cash +€177,894
up €177,894 (+3667.9%), from €4,850 to €182,744
mainly Net result for the year (+€161,260) and Tax, wage and social debts (+€54,916)
- Current investments +€38,864
new in 2025: €38,864
- Tangible fixed assets +€5,143
new in 2025: €5,143
- Reserves +€161,260
up €161,260 (+2082.4%), from €7,744 to €169,004
- Tax, wage and social debts +€54,916
up €54,916 (+469.5%), from €11,697 to €66,613
of which Taxes: +€57,928
- Trade debts +€12,219
up €12,219 (+278.4%), from €4,390 to €16,609
- Gross operating margin +€204,741
up €204,741 (+1936.0%), from €10,576 to €215,317
- Taxes +€49,806
up €49,806 (+2027.1%), from €2,457 to €52,263
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.
Cash bridge derived
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 | €34,011 | €257,516 | +€223,505 | +657.2% |
| Fixed assets | 21/28 | - | €5,143 | +€5,143 | |
| Tangible fixed assets | 22/27 | - | €5,143 | +€5,143 | |
| Furniture and vehicles | 24 | - | €5,143 | +€5,143 | |
| Current assets | 29/58 | €34,011 | €252,374 | +€218,363 | +642.0% |
| Amounts receivable within one year | 40/41 | €29,161 | €30,580 | +€1,419 | +4.9% |
| Trade receivables | 40 | €29,161 | €30,580 | +€1,419 | +4.9% |
| Current investments | 50/53 | - | €38,864 | +€38,864 | |
| Cash at bank and in hand | 54/58 | €4,850 | €182,744 | +€177,894 | +3667.9% |
| Deferred charges and accrued income | 490/1 | - | €186 | +€186 | |
| Total equity and liabilities | 10/49 | €34,011 | €257,516 | +€223,505 | +657.2% |
| Equity | 10/15 | €12,744 | €174,004 | +€161,260 | +1265.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,744 | €169,004 | +€161,260 | +2082.4% |
| Distributable reserves | 133 | €7,744 | €169,004 | +€161,260 | +2082.4% |
| Amounts payable | 17/49 | €21,267 | €83,512 | +€62,245 | +292.7% |
| Amounts payable within one year | 42/48 | €18,463 | €83,222 | +€64,760 | +350.8% |
| Trade debts | 44 | €4,390 | €16,609 | +€12,219 | +278.4% |
| Suppliers | 440/4 | €4,390 | €16,609 | +€12,219 | +278.4% |
| Taxes, remuneration and social security | 45 | €11,697 | €66,613 | +€54,916 | +469.5% |
| Taxes | 450/3 | €8,685 | €66,613 | +€57,928 | +667.0% |
| Remuneration and social security | 454/9 | €3,012 | €0 | -€3,012 | -100.0% |
| Other amounts payable | 47/48 | €2,376 | €0 | -€2,376 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,804 | €290 | -€2,515 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €64 | +€64 | |
| Other operating charges | 640/8 | €375 | €677 | +€302 | +80.6% |
| Gross operating margin | 9900 | €10,576 | €215,317 | +€204,741 | +1936.0% |
| Operating profit (loss) | 9901 | €10,201 | €214,577 | +€204,376 | +2003.5% |
| Financial income | 75/76B | - | €275 | +€275 | |
| Recurring financial income | 75 | - | €275 | +€275 | |
| Financial charges | 65/66B | - | €1,328 | +€1,328 | |
| Recurring financial charges | 65 | - | €1,328 | +€1,328 | |
| Profit (loss) for the period before taxes | 9903 | €10,201 | €213,523 | +€203,323 | +1993.2% |
| Income taxes | 67/77 | €2,457 | €52,263 | +€49,806 | +2027.1% |
| Profit (loss) for the period | 9904 | €7,744 | €161,260 | +€153,516 | +1982.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,744 | €161,260 | +€153,516 | +1982.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.