LOUMA: 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.
LOUMA
Largest movements
- Cash +€27,954
up €27,954 (+40.3%), from €69,443 to €97,397
mainly Depreciation (+€60,340) and Receivables within one year (+€19,183)
- Tangible fixed assets -€26,598
down €26,598 (-2.2%), from €1.2m to €1.2m
of which Land and buildings: -€36,701
- Receivables within one year -€19,183
down €19,183 (-10.3%), from €187,026 to €167,843
of which Other amounts receivable: -€13,944
- Debts after one year -€43,890
down €43,890 (-11.9%), from €369,484 to €325,594
- Other debts +€17,221
up €17,221 (+130%), from €13,259 to €30,480
- Other operating charges -€16,685
down €16,685 (-38.4%), from €43,436 to €26,751
- Gross operating margin -€13,552
down €13,552 (-11.5%), from €117,634 to €104,082
- Financial charges +€2,731
up €2,731 (+30.1%), from €9,061 to €11,792
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 | €1,443,869 | €1,426,714 | -€17,155 | -1.2% |
| Fixed assets | 21/28 | €1,184,704 | €1,158,106 | -€26,598 | -2.2% |
| Tangible fixed assets | 22/27 | €1,184,704 | €1,158,106 | -€26,598 | -2.2% |
| Land and buildings | 22 | €1,169,894 | €1,133,194 | -€36,701 | -3.1% |
| Plant, machinery and equipment | 23 | - | €11,774 | +€11,774 | |
| Furniture and vehicles | 24 | €14,810 | €13,139 | -€1,671 | -11.3% |
| Current assets | 29/58 | €259,165 | €268,607 | +€9,442 | +3.6% |
| Amounts receivable within one year | 40/41 | €187,026 | €167,843 | -€19,183 | -10.3% |
| Trade receivables | 40 | €173,082 | €167,843 | -€5,239 | -3.0% |
| Other amounts receivable | 41 | €13,944 | - | -€13,944 | |
| Cash at bank and in hand | 54/58 | €69,443 | €97,397 | +€27,954 | +40.3% |
| Deferred charges and accrued income | 490/1 | €2,696 | €3,368 | +€671 | +24.9% |
| Total equity and liabilities | 10/49 | €1,443,869 | €1,426,714 | -€17,155 | -1.2% |
| Equity | 10/15 | €989,960 | €994,833 | +€4,872 | +0.5% |
| Contributions | 10/11 | €777,394 | €777,394 | = | 0.0% |
| Capital | 10 | €777,394 | €777,394 | = | 0.0% |
| Issued capital | 100 | €777,394 | €777,394 | = | 0.0% |
| Reserves | 13 | €212,566 | €217,438 | +€4,872 | +2.3% |
| Non-distributable reserves | 130/1 | €77,739 | €77,739 | = | 0.0% |
| Legal reserve | 130 | €77,739 | €77,739 | = | 0.0% |
| Distributable reserves | 133 | €134,827 | €139,699 | +€4,872 | +3.6% |
| Amounts payable | 17/49 | €453,909 | €431,881 | -€22,028 | -4.9% |
| Amounts payable after more than one year | 17 | €369,484 | €325,594 | -€43,890 | -11.9% |
| Financial debts | 170/4 | €369,484 | €325,594 | -€43,890 | -11.9% |
| Amounts payable within one year | 42/48 | €72,274 | €93,874 | +€21,600 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €42,663 | €43,890 | +€1,227 | +2.9% |
| Trade debts | 44 | €6,932 | €7,448 | +€516 | +7.4% |
| Suppliers | 440/4 | €6,932 | €7,448 | +€516 | +7.4% |
| Taxes, remuneration and social security | 45 | €9,420 | €12,056 | +€2,636 | +28.0% |
| Taxes | 450/3 | €9,420 | €12,056 | +€2,636 | +28.0% |
| Other amounts payable | 47/48 | €13,259 | €30,480 | +€17,221 | +130% |
| Accrued charges and deferred income | 492/3 | €12,150 | €12,413 | +€263 | +2.2% |
| Non-recurring operating income | 76A | - | €4,135 | +€4,135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,511 | €60,340 | -€1,171 | -1.9% |
| Other operating charges | 640/8 | €43,436 | €26,751 | -€16,685 | -38.4% |
| Gross operating margin | 9900 | €117,634 | €104,082 | -€13,552 | -11.5% |
| Operating profit (loss) | 9901 | €12,687 | €16,990 | +€4,304 | +33.9% |
| Financial income | 75/76B | €355 | €446 | +€91 | +25.7% |
| Recurring financial income | 75 | €355 | €446 | +€91 | +25.7% |
| Financial charges | 65/66B | €9,061 | €11,792 | +€2,731 | +30.1% |
| Recurring financial charges | 65 | €9,061 | €11,792 | +€2,731 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | €3,981 | €5,644 | +€1,663 | +41.8% |
| Income taxes | 67/77 | €606 | €772 | +€165 | +27.3% |
| Profit (loss) for the period | 9904 | €3,374 | €4,872 | +€1,498 | +44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,374 | €4,872 | +€1,498 | +44.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.