LOUMANDES: what changed
Two fiscal 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.
LOUMANDES
Largest movements
- Cash +€12,494
up €12,494 (+7808.8%), from €160 to €12,654
mainly Depreciation (+€9,792) and Tax, wage and social debts (+€5,565)
- Tangible fixed assets -€11,038
down €11,038 (-54.8%), from €20,155 to €9,117
of which Furniture and vehicles: -€7,166
- Receivables within one year +€4,927
up €4,927 (+13.4%), from €36,785 to €41,712
of which Other amounts receivable: +€12,917
- Intangible fixed assets +€1,247
new in 2025: €1,247
- Tax, wage and social debts +€5,565
up €5,565 (+37.4%), from €14,872 to €20,437
of which Taxes: +€4,510
- Reserves +€4,594
up €4,594 (+81.6%), from €5,631 to €10,225
- Debts after one year -€4,441
down €4,441 (-21.0%), from €21,117 to €16,676
- Trade debts +€1,912
up €1,912 (+23.8%), from €8,039 to €9,951
- Financial charges +€2,086
up €2,086 (+150.8%), from €1,383 to €3,469
- Gross operating margin +€927
up €927 (+4.9%), from €18,975 to €19,902
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 | €57,100 | €64,730 | +€7,630 | +13.4% |
| Fixed assets | 21/28 | €20,155 | €10,364 | -€9,791 | -48.6% |
| Intangible fixed assets | 21 | - | €1,247 | +€1,247 | |
| Tangible fixed assets | 22/27 | €20,155 | €9,117 | -€11,038 | -54.8% |
| Land and buildings | 22 | €1,872 | - | -€1,872 | |
| Plant, machinery and equipment | 23 | €3,989 | €1,989 | -€2,000 | -50.1% |
| Furniture and vehicles | 24 | €14,294 | €7,128 | -€7,166 | -50.1% |
| Current assets | 29/58 | €36,945 | €54,366 | +€17,421 | +47.2% |
| Amounts receivable within one year | 40/41 | €36,785 | €41,712 | +€4,927 | +13.4% |
| Trade receivables | 40 | €21,485 | €13,495 | -€7,990 | -37.2% |
| Other amounts receivable | 41 | €15,300 | €28,217 | +€12,917 | +84.4% |
| Cash at bank and in hand | 54/58 | €160 | €12,654 | +€12,494 | +7808.8% |
| Total equity and liabilities | 10/49 | €57,100 | €64,730 | +€7,630 | +13.4% |
| Equity | 10/15 | €8,631 | €13,225 | +€4,594 | +53.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,631 | €10,225 | +€4,594 | +81.6% |
| Distributable reserves | 133 | €5,631 | €10,225 | +€4,594 | +81.6% |
| Amounts payable | 17/49 | €48,469 | €51,505 | +€3,036 | +6.3% |
| Amounts payable after more than one year | 17 | €21,117 | €16,676 | -€4,441 | -21.0% |
| Financial debts | 170/4 | €21,117 | €16,676 | -€4,441 | -21.0% |
| Amounts payable within one year | 42/48 | €27,352 | €34,829 | +€7,477 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €4,441 | €4,441 | = | 0.0% |
| Trade debts | 44 | €8,039 | €9,951 | +€1,912 | +23.8% |
| Suppliers | 440/4 | €8,039 | €9,951 | +€1,912 | +23.8% |
| Taxes, remuneration and social security | 45 | €14,872 | €20,437 | +€5,565 | +37.4% |
| Taxes | 450/3 | €11,161 | €15,671 | +€4,510 | +40.4% |
| Remuneration and social security | 454/9 | €3,711 | €4,766 | +€1,055 | +28.4% |
| Non-recurring operating income | 76A | €301 | €1,100 | +€799 | +265.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,845 | €9,792 | -€53 | -0.5% |
| Other operating charges | 640/8 | - | €28 | +€28 | |
| Gross operating margin | 9900 | €18,975 | €19,902 | +€927 | +4.9% |
| Operating profit (loss) | 9901 | €9,130 | €10,082 | +€952 | +10.4% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,383 | €3,469 | +€2,086 | +150.8% |
| Recurring financial charges | 65 | €1,383 | €3,469 | +€2,086 | +150.8% |
| Profit (loss) for the period before taxes | 9903 | €7,747 | €6,617 | -€1,130 | -14.6% |
| Income taxes | 67/77 | €2,116 | €2,023 | -€93 | -4.4% |
| Profit (loss) for the period | 9904 | €5,631 | €4,594 | -€1,037 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,631 | €4,594 | -€1,037 | -18.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.