LouLyo: 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.
LouLyo
Largest movements
- Cash +€10,186
up €10,186 (+97.3%), from €10,473 to €20,659
mainly Net result for the year (+€26,255) and Depreciation (+€15,866)
- Tangible fixed assets +€5,748
up €5,748 (+11.1%), from €51,548 to €57,295
of which Plant, machinery and equipment: +€5,522
- Current investments +€3,165
new in 2025: €3,165
- Receivables within one year +€2,545
up €2,545 (+22.0%), from €11,546 to €14,091
of which Trade receivables: +€6,675
- Deferred charges and accrued income -€1,989
down €1,989 (-49.2%), from €4,040 to €2,051
- Reserves +€26,255
up €26,255 (+165.1%), from €15,903 to €42,158
- Other debts -€12,900
down €12,900 (-30.4%), from €42,492 to €29,592
- Current portion of long-term debt +€6,265
new in 2025: €6,265
- Tax, wage and social debts -€6,109
down €6,109 (-71.4%), from €8,557 to €2,448
- Trade debts +€5,615
up €5,615 (+49.1%), from €11,439 to €17,054
- Gross operating margin +€12,704
up €12,704 (+32.0%), from €39,675 to €52,379
- Taxes +€1,395
up €1,395 (+24.7%), from €5,649 to €7,044
- Financial charges +€806
up €806 (+360.5%), from €223 to €1,029
- Financial income +€652
up €652 (+288.3%), from €226 to €878
- Depreciation -€572
down €572 (-3.5%), from €16,439 to €15,866
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 | €82,458 | €101,582 | +€19,125 | +23.2% |
| Fixed assets | 21/28 | €54,648 | €60,196 | +€5,548 | +10.2% |
| Intangible fixed assets | 21 | €701 | €501 | -€200 | -28.5% |
| Tangible fixed assets | 22/27 | €51,548 | €57,295 | +€5,748 | +11.1% |
| Plant, machinery and equipment | 23 | €16,584 | €22,106 | +€5,522 | +33.3% |
| Furniture and vehicles | 24 | €22,459 | €24,351 | +€1,892 | +8.4% |
| Other tangible fixed assets | 26 | €12,505 | €10,838 | -€1,667 | -13.3% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €27,809 | €41,387 | +€13,577 | +48.8% |
| Stocks and contracts in progress | 3 | €1,750 | €1,420 | -€330 | -18.9% |
| Stocks | 30/36 | €1,750 | €1,420 | -€330 | -18.9% |
| Amounts receivable within one year | 40/41 | €11,546 | €14,091 | +€2,545 | +22.0% |
| Trade receivables | 40 | €5,375 | €12,051 | +€6,675 | +124.2% |
| Other amounts receivable | 41 | €6,170 | €2,040 | -€4,130 | -66.9% |
| Current investments | 50/53 | - | €3,165 | +€3,165 | |
| Cash at bank and in hand | 54/58 | €10,473 | €20,659 | +€10,186 | +97.3% |
| Deferred charges and accrued income | 490/1 | €4,040 | €2,051 | -€1,989 | -49.2% |
| Total equity and liabilities | 10/49 | €82,458 | €101,582 | +€19,125 | +23.2% |
| Equity | 10/15 | €18,903 | €45,158 | +€26,255 | +138.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,903 | €42,158 | +€26,255 | +165.1% |
| Distributable reserves | 133 | €15,903 | €42,158 | +€26,255 | +165.1% |
| Amounts payable | 17/49 | €63,554 | €56,424 | -€7,130 | -11.2% |
| Amounts payable after more than one year | 17 | €799 | €799 | = | 0.0% |
| Other amounts payable | 178/9 | €799 | €799 | = | 0.0% |
| Amounts payable within one year | 42/48 | €62,488 | €55,358 | -€7,130 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | - | €6,265 | +€6,265 | |
| Trade debts | 44 | €11,439 | €17,054 | +€5,615 | +49.1% |
| Suppliers | 440/4 | €11,439 | €17,054 | +€5,615 | +49.1% |
| Taxes, remuneration and social security | 45 | €8,557 | €2,448 | -€6,109 | -71.4% |
| Taxes | 450/3 | €8,557 | €2,448 | -€6,109 | -71.4% |
| Other amounts payable | 47/48 | €42,492 | €29,592 | -€12,900 | -30.4% |
| Accrued charges and deferred income | 492/3 | €267 | €267 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,439 | €15,866 | -€572 | -3.5% |
| Other operating charges | 640/8 | €1,687 | €1,859 | +€173 | +10.2% |
| Non-recurring operating charges | 66A | - | €1,204 | +€1,204 | |
| Gross operating margin | 9900 | €39,675 | €52,379 | +€12,704 | +32.0% |
| Operating profit (loss) | 9901 | €21,550 | €33,449 | +€11,900 | +55.2% |
| Financial income | 75/76B | €226 | €878 | +€652 | +288.3% |
| Recurring financial income | 75 | €226 | €878 | +€652 | +288.3% |
| Financial charges | 65/66B | €223 | €1,029 | +€806 | +360.5% |
| Recurring financial charges | 65 | €223 | €1,029 | +€806 | +360.5% |
| Profit (loss) for the period before taxes | 9903 | €21,552 | €33,299 | +€11,746 | +54.5% |
| Income taxes | 67/77 | €5,649 | €7,044 | +€1,395 | +24.7% |
| Profit (loss) for the period | 9904 | €15,903 | €26,255 | +€10,351 | +65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,903 | €26,255 | +€10,351 | +65.1% |
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 12 October 2026 via checked.be.