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
- Tangible fixed assets -€38,168
down €38,168 (-10.9%), from €349,453 to €311,285
of which Land and buildings: -€26,160
- Cash -€5,545
down €5,545 (-87.8%), from €6,314 to €768
mainly Debts after one year (-€29,806) and Net result for the year (-€19,075)
- Debts after one year -€29,806
down €29,806 (-12.0%), from €248,404 to €218,598
- Profit (loss) carried forward -€19,075
down €19,075 (-25.3%), from €75,275 to €56,200
- Other debts +€4,367
up €4,367 (+72.9%), from €5,990 to €10,358
- Gross operating margin -€32,299
down €32,299 (-47.6%), from €67,803 to €35,504
- Taxes -€2,421
down €2,421 (-80.1%), from €3,021 to €600
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 | €368,273 | €323,282 | -€44,991 | -12.2% |
| Fixed assets | 21/28 | €349,453 | €311,285 | -€38,168 | -10.9% |
| Tangible fixed assets | 22/27 | €349,453 | €311,285 | -€38,168 | -10.9% |
| Land and buildings | 22 | €333,589 | €307,429 | -€26,160 | -7.8% |
| Plant, machinery and equipment | 23 | €15,585 | €3,856 | -€11,729 | -75.3% |
| Furniture and vehicles | 24 | €279 | - | -€279 | |
| Current assets | 29/58 | €18,820 | €11,997 | -€6,823 | -36.3% |
| Amounts receivable within one year | 40/41 | €12,506 | €11,229 | -€1,278 | -10.2% |
| Trade receivables | 40 | €491 | - | -€491 | |
| Other amounts receivable | 41 | €12,016 | €11,229 | -€787 | -6.5% |
| Cash at bank and in hand | 54/58 | €6,314 | €768 | -€5,545 | -87.8% |
| Total equity and liabilities | 10/49 | €368,273 | €323,282 | -€44,991 | -12.2% |
| Equity | 10/15 | €83,335 | €64,260 | -€19,075 | -22.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,275 | €56,200 | -€19,075 | -25.3% |
| Amounts payable | 17/49 | €284,938 | €259,022 | -€25,916 | -9.1% |
| Amounts payable after more than one year | 17 | €248,404 | €218,598 | -€29,806 | -12.0% |
| Financial debts | 170/4 | €248,404 | €218,598 | -€29,806 | -12.0% |
| Amounts payable within one year | 42/48 | €35,634 | €40,425 | +€4,791 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €29,372 | €29,806 | +€435 | +1.5% |
| Trade debts | 44 | €272 | €261 | -€12 | -4.3% |
| Suppliers | 440/4 | €272 | €261 | -€12 | -4.3% |
| Other amounts payable | 47/48 | €5,990 | €10,358 | +€4,367 | +72.9% |
| Accrued charges and deferred income | 492/3 | €900 | - | -€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,086 | €45,648 | -€438 | -1.0% |
| Other operating charges | 640/8 | €2,562 | €3,132 | +€570 | +22.3% |
| Gross operating margin | 9900 | €67,803 | €35,504 | -€32,299 | -47.6% |
| Operating profit (loss) | 9901 | €19,155 | -€13,276 | -€32,431 | |
| Financial charges | 65/66B | €4,671 | €5,199 | +€528 | +11.3% |
| Recurring financial charges | 65 | €4,671 | €5,199 | +€528 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €14,484 | -€18,475 | -€32,960 | |
| Income taxes | 67/77 | €3,021 | €600 | -€2,421 | -80.1% |
| Profit (loss) for the period | 9904 | €11,463 | -€19,075 | -€30,538 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,463 | -€19,075 | -€30,538 |
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 9 October 2026 via checked.be.