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.
What changed
LOUMA
NACE 68.310, Real estate agency activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€258,082
2024 · €286,535-€28,453
Equity
€640,484
2024 · €652,230-€11,745
Cash
€279,145
2024 · €486,927-€207,783
Balance sheet total
€1.6m
2024 · €1.7m-€104,972
Largest movements
Assets
- Cash -€207,783
down €207,783 (-42.7%), from €486,927 to €279,145
mainly Contributions, distributions and other (-€269,827) and Investment in fixed assets (net) (-€260,663)
- Tangible fixed assets +€86,218
up €86,218 (+9.9%), from €867,378 to €953,595
of which Land and buildings: +€231,564
Equity and liabilities
- Trade debts -€113,899
down €113,899 (-58.1%), from €195,877 to €81,978
- Debts after one year +€68,978
up €68,978 (+14.6%), from €473,568 to €542,546
- Tax, wage and social debts -€36,432
down €36,432 (-53.5%), from €68,156 to €31,724
of which Taxes: -€28,112
- Other debts -€21,340
down €21,340 (-10.7%), from €200,000 to €178,660
Income statement
- Gross operating margin +€76,027
up €76,027 (+11.1%), from €684,254 to €760,280
- Taxes +€47,983
up €47,983 (+127%), from €37,634 to €85,616
- Depreciation +€26,947
up €26,947 (+17.1%), from €157,591 to €184,538
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.
Result 2024
€286,535
Gross operating margin
+€76,027
Staff costs
-€254
Depreciation
-€26,947
Other operating charges
+€655
Other operating items
-€24,106
Financial income
+€365
Financial charges
-€6,210
Taxes
-€47,983
Result 2025
€258,082
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€244,559
Investment
-€260,663
Financing
-€191,679
Cash 2024
€486,927
From operations (derived)
+€244,559
Net result for the year
+€258,082
Depreciation
+€184,538
Stocks and contracts
-€14,756
Receivables within one year
-€12,614
Deferred charges and accrued income
+€684
Trade debts
-€113,899
Tax, wage and social debts
-€36,432
Other debts
-€21,340
Accrued charges and deferred income
+€296
Investment (derived)
-€260,663
Investment in fixed assets (net)
-€260,663
Financing
-€191,679
Debts after one year
+€68,978
Current portion of long-term debt
+€10,433
Short-term financial debts
-€1,263
Contributions, distributions and other
-€269,827
Cash 2025
€279,145
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,660,687 | €1,555,715 | -€104,972 | -6.3% |
| Fixed assets | 21/28 | €983,334 | €1,059,458 | +€76,124 | +7.7% |
| Intangible fixed assets | 21 | €111,021 | €102,878 | -€8,143 | -7.3% |
| Tangible fixed assets | 22/27 | €867,378 | €953,595 | +€86,218 | +9.9% |
| Land and buildings | 22 | €567,856 | €799,419 | +€231,564 | +40.8% |
| Plant, machinery and equipment | 23 | €47,645 | €30,932 | -€16,713 | -35.1% |
| Furniture and vehicles | 24 | €93,112 | €78,897 | -€14,216 | -15.3% |
| Other tangible fixed assets | 26 | €74,985 | €44,347 | -€30,638 | -40.9% |
| Assets under construction and advance payments | 27 | €83,779 | €0 | -€83,779 | -100% |
| Financial fixed assets | 28 | €4,935 | €2,985 | -€1,950 | -39.5% |
| Current assets | 29/58 | €677,353 | €496,257 | -€181,097 | -26.7% |
| Stocks and contracts in progress | 3 | - | €14,756 | +€14,756 | |
| Stocks | 30/36 | - | €14,756 | +€14,756 | |
| Amounts receivable within one year | 40/41 | €181,741 | €194,355 | +€12,614 | +6.9% |
| Trade receivables | 40 | €71,155 | €133,631 | +€62,476 | +87.8% |
| Other amounts receivable | 41 | €110,586 | €60,724 | -€49,862 | -45.1% |
| Cash at bank and in hand | 54/58 | €486,927 | €279,145 | -€207,783 | -42.7% |
| Deferred charges and accrued income | 490/1 | €8,685 | €8,001 | -€684 | -7.9% |
| Total equity and liabilities | 10/49 | €1,660,687 | €1,555,715 | -€104,972 | -6.3% |
| Equity | 10/15 | €652,230 | €640,484 | -€11,745 | -1.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €632,230 | €620,484 | -€11,745 | -1.9% |
| Distributable reserves | 133 | €632,230 | €620,484 | -€11,745 | -1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,008,457 | €915,231 | -€93,227 | -9.2% |
| Amounts payable after more than one year | 17 | €473,568 | €542,546 | +€68,978 | +14.6% |
| Financial debts | 170/4 | €473,568 | €542,546 | +€68,978 | +14.6% |
| Amounts payable within one year | 42/48 | €534,855 | €372,354 | -€162,501 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €64,484 | €74,917 | +€10,433 | +16.2% |
| Financial debts | 43 | €6,337 | €5,075 | -€1,263 | -19.9% |
| Credit institutions | 430/8 | €6,337 | €5,075 | -€1,263 | -19.9% |
| Trade debts | 44 | €195,877 | €81,978 | -€113,899 | -58.1% |
| Suppliers | 440/4 | €195,877 | €81,978 | -€113,899 | -58.1% |
| Taxes, remuneration and social security | 45 | €68,156 | €31,724 | -€36,432 | -53.5% |
| Taxes | 450/3 | €42,553 | €14,441 | -€28,112 | -66.1% |
| Remuneration and social security | 454/9 | €25,604 | €17,283 | -€8,320 | -32.5% |
| Other amounts payable | 47/48 | €200,000 | €178,660 | -€21,340 | -10.7% |
| Accrued charges and deferred income | 492/3 | €34 | €330 | +€296 | +861% |
| Non-recurring operating income | 76A | - | €15,320 | +€15,320 | |
| Remuneration, social security and pensions | 62 | €183,413 | €183,668 | +€254 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157,591 | €184,538 | +€26,947 | +17.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €8,151 | €7,496 | -€655 | -8.0% |
| Non-recurring operating charges | 66A | €0 | €24,106 | +€24,106 | |
| Gross operating margin | 9900 | €684,254 | €760,280 | +€76,027 | +11.1% |
| Operating profit (loss) | 9901 | €335,098 | €360,473 | +€25,375 | +7.6% |
| Financial income | 75/76B | €921 | €1,286 | +€365 | +39.6% |
| Recurring financial income | 75 | €921 | €1,286 | +€365 | +39.6% |
| Financial charges | 65/66B | €11,851 | €18,061 | +€6,210 | +52.4% |
| Recurring financial charges | 65 | €11,851 | €18,061 | +€6,210 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €324,169 | €343,698 | +€19,530 | +6.0% |
| Income taxes | 67/77 | €37,634 | €85,616 | +€47,983 | +127% |
| Profit (loss) for the period | 9904 | €286,535 | €258,082 | -€28,453 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €286,535 | €258,082 | -€28,453 | -9.9% |
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 30 October 2026 via checked.be.