LOUMANJI: 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.
LOUMANJI
Largest movements
- Receivables within one year +€2.2m
up €2.2m (+706%), from €312,945 to €2.5m
of which Other amounts receivable: +€2.2m
- Financial fixed assets +€1.6m
up €1.6m (+6.4%), from €25.0m to €26.6m
- Current investments +€1.3m
up €1.3m (+31.0%), from €4.1m to €5.3m
- Reserves +€5.2m
up €5.2m (+20.6%), from €25.2m to €30.3m
- Financial income +€1.5m
up €1.5m (+34.4%), from €4.3m to €5.7m
- Gross operating margin -€222,834
down €222,834 (-24.6%), from €904,781 to €681,947
- Taxes -€82,387
down €82,387 (-41.3%), from €199,436 to €117,050
- Staff costs +€45,617
up €45,617 (+20.9%), from €218,011 to €263,628
- Financial charges +€11,141
up €11,141 (+1,630%), from €683 to €11,824
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 | €29,531,257 | €34,721,431 | +€5.2m | +17.6% |
| Fixed assets | 21/28 | €25,086,948 | €26,843,772 | +€1.8m | +7.0% |
| Tangible fixed assets | 22/27 | €41,448 | €200,272 | +€158,824 | +383% |
| Furniture and vehicles | 24 | €41,448 | €200,272 | +€158,824 | +383% |
| Financial fixed assets | 28 | €25,045,500 | €26,643,500 | +€1.6m | +6.4% |
| Current assets | 29/58 | €4,444,309 | €7,877,659 | +€3.4m | +77.3% |
| Amounts receivable within one year | 40/41 | €312,945 | €2,522,665 | +€2.2m | +706% |
| Trade receivables | 40 | €3,025 | €4,518 | +€1,493 | +49.3% |
| Other amounts receivable | 41 | €309,920 | €2,518,148 | +€2.2m | +713% |
| Current investments | 50/53 | €4,057,715 | €5,315,000 | +€1.3m | +31.0% |
| Cash at bank and in hand | 54/58 | €73,649 | €39,994 | -€33,655 | -45.7% |
| Total equity and liabilities | 10/49 | €29,531,257 | €34,721,431 | +€5.2m | +17.6% |
| Equity | 10/15 | €28,703,978 | €33,887,659 | +€5.2m | +18.1% |
| Contributions | 10/11 | €3,547,587 | €3,547,587 | = | 0.0% |
| Reserves | 13 | €25,156,392 | €30,340,073 | +€5.2m | +20.6% |
| Distributable reserves | 133 | €25,156,392 | €30,340,073 | +€5.2m | +20.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €827,278 | €833,772 | +€6,493 | +0.8% |
| Amounts payable within one year | 42/48 | €827,278 | €833,772 | +€6,493 | +0.8% |
| Trade debts | 44 | €2,861 | €0 | -€2,861 | -100% |
| Suppliers | 440/4 | €2,861 | €0 | -€2,861 | -100% |
| Taxes, remuneration and social security | 45 | €285,936 | €290,943 | +€5,007 | +1.8% |
| Taxes | 450/3 | €262,067 | €260,715 | -€1,352 | -0.5% |
| Remuneration and social security | 454/9 | €23,869 | €30,228 | +€6,359 | +26.6% |
| Other amounts payable | 47/48 | €538,481 | €542,829 | +€4,347 | +0.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €193,430 | €0 | -€193,430 | -100% |
| Remuneration, social security and pensions | 62 | €218,011 | €263,628 | +€45,617 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,125 | €49,649 | +€9,523 | +23.7% |
| Other operating charges | 640/8 | €1,086 | €1,611 | +€526 | +48.5% |
| Gross operating margin | 9900 | €904,781 | €681,947 | -€222,834 | -24.6% |
| Operating profit (loss) | 9901 | €645,559 | €367,059 | -€278,500 | -43.1% |
| Financial income | 75/76B | €4,250,632 | €5,713,324 | +€1.5m | +34.4% |
| Recurring financial income | 75 | €4,250,632 | €5,713,324 | +€1.5m | +34.4% |
| Financial charges | 65/66B | €683 | €11,824 | +€11,141 | +1,630% |
| Recurring financial charges | 65 | €683 | €11,824 | +€11,141 | +1,630% |
| Profit (loss) for the period before taxes | 9903 | €4,895,508 | €6,068,559 | +€1.2m | +24.0% |
| Income taxes | 67/77 | €199,436 | €117,050 | -€82,387 | -41.3% |
| Profit (loss) for the period | 9904 | €4,696,071 | €5,951,509 | +€1.3m | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,696,071 | €5,951,509 | +€1.3m | +26.7% |
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 29 October 2026 via checked.be.