LOUIZA: 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.
LOUIZA
Largest movements
- Receivables within one year -€8,557
down €8,557 (-86.1%), from €9,938 to €1,381
of which Trade receivables: -€8,399
- Cash +€7,717
up €7,717 (+156%), from €4,961 to €12,678
mainly Receivables within one year (+€8,557) and Net result for the year (+€4,947)
- Tangible fixed assets +€3,891
up €3,891 (+54.2%), from €7,181 to €11,072
of which Other tangible fixed assets: +€4,389
- Deferred charges and accrued income -€277
down €277 (-52.8%), from €523 to €247
- Profit (loss) carried forward +€4,947
up €4,947 (+93.1%), from -€5,311 to -€364
- Other debts -€2,603
down €2,603 (-38.1%), from €6,830 to €4,227
- Tax, wage and social debts +€778
new in 2025: €778
- Trade debts -€356
down €356 (-25.9%), from €1,374 to €1,018
- Gross operating margin +€20,461
up €20,461, from -€5,511 to €14,951
- Staff costs +€5,640
new in 2025: €5,640
- Other operating charges +€426
up €426 (+110%), from €387 to €813
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 | €22,603 | €25,378 | +€2,775 | +12.3% |
| Fixed assets | 21/28 | €7,181 | €11,072 | +€3,891 | +54.2% |
| Tangible fixed assets | 22/27 | €7,181 | €11,072 | +€3,891 | +54.2% |
| Plant, machinery and equipment | 23 | €537 | €353 | -€184 | -34.3% |
| Furniture and vehicles | 24 | €575 | €261 | -€314 | -54.6% |
| Other tangible fixed assets | 26 | €6,070 | €10,459 | +€4,389 | +72.3% |
| Current assets | 29/58 | €15,422 | €14,306 | -€1,116 | -7.2% |
| Amounts receivable within one year | 40/41 | €9,938 | €1,381 | -€8,557 | -86.1% |
| Trade receivables | 40 | €8,883 | €484 | -€8,399 | -94.6% |
| Other amounts receivable | 41 | €1,054 | €897 | -€157 | -14.9% |
| Cash at bank and in hand | 54/58 | €4,961 | €12,678 | +€7,717 | +156% |
| Deferred charges and accrued income | 490/1 | €523 | €247 | -€277 | -52.8% |
| Total equity and liabilities | 10/49 | €22,603 | €25,378 | +€2,775 | +12.3% |
| Equity | 10/15 | €14,399 | €19,346 | +€4,947 | +34.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €13,510 | €13,510 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,650 | €11,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,311 | -€364 | +€4,947 | +93.1% |
| Amounts payable | 17/49 | €8,204 | €6,032 | -€2,172 | -26.5% |
| Amounts payable within one year | 42/48 | €8,204 | €6,032 | -€2,172 | -26.5% |
| Financial debts | 43 | - | €9 | +€9 | |
| Credit institutions | 430/8 | - | €9 | +€9 | |
| Trade debts | 44 | €1,374 | €1,018 | -€356 | -25.9% |
| Suppliers | 440/4 | €1,374 | €1,018 | -€356 | -25.9% |
| Taxes, remuneration and social security | 45 | - | €778 | +€778 | |
| Remuneration and social security | 454/9 | - | €778 | +€778 | |
| Other amounts payable | 47/48 | €6,830 | €4,227 | -€2,603 | -38.1% |
| Remuneration, social security and pensions | 62 | - | €5,640 | +€5,640 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,282 | €1,355 | +€73 | +5.7% |
| Other operating charges | 640/8 | €387 | €813 | +€426 | +110% |
| Non-recurring operating charges | 66A | - | €2,082 | +€2,082 | |
| Gross operating margin | 9900 | -€5,511 | €14,951 | +€20,461 | |
| Operating profit (loss) | 9901 | -€7,180 | €5,061 | +€12,240 | |
| Financial income | 75/76B | €33 | €2 | -€32 | -94.6% |
| Recurring financial income | 75 | €33 | €2 | -€32 | -94.6% |
| Financial charges | 65/66B | €95 | €116 | +€21 | +21.6% |
| Recurring financial charges | 65 | €95 | €116 | +€21 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,242 | €4,947 | +€12,188 | |
| Profit (loss) for the period | 9904 | -€7,242 | €4,947 | +€12,188 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,242 | €4,947 | +€12,188 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.