Loumas: 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.
Loumas
Largest movements
- Cash -€13,347
down €13,347 (-19.6%), from €68,195 to €54,848
mainly Receivables within one year (-€10,993) and Other debts (-€2,771)
- Receivables within one year +€10,993
up €10,993 (+136.9%), from €8,028 to €19,020
of which Other amounts receivable: +€9,019
- Deferred charges and accrued income -€4,418
down €4,418 (-31.9%), from €13,858 to €9,440
- Tangible fixed assets -€1,799
down €1,799 (-48.8%), from €3,685 to €1,887
of which Furniture and vehicles: -€1,509
- Other debts -€2,771
down €2,771 (-100.0%), from €2,771 to €0
- Short-term financial debts -€2,520
down €2,520 (-42.8%), from €5,884 to €3,363
- Profit (loss) carried forward -€1,752
down €1,752 (-2.2%), from €80,105 to €78,354
- Trade debts -€1,528
down €1,528 (-61.0%), from €2,506 to €978
- Gross operating margin -€39,689
down €39,689 (-93.4%), from €42,479 to €2,791
- Taxes -€7,929
down €7,929 (-98.3%), from €8,065 to €135
- Other operating charges +€473
up €473 (+401.0%), from €118 to €591
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 | €93,766 | €85,195 | -€8,571 | -9.1% |
| Fixed assets | 21/28 | €3,685 | €1,887 | -€1,799 | -48.8% |
| Tangible fixed assets | 22/27 | €3,685 | €1,887 | -€1,799 | -48.8% |
| Plant, machinery and equipment | 23 | €739 | €449 | -€290 | -39.2% |
| Furniture and vehicles | 24 | €2,946 | €1,438 | -€1,509 | -51.2% |
| Current assets | 29/58 | €90,081 | €83,308 | -€6,772 | -7.5% |
| Amounts receivable within one year | 40/41 | €8,028 | €19,020 | +€10,993 | +136.9% |
| Trade receivables | 40 | €4,956 | €6,930 | +€1,974 | +39.8% |
| Other amounts receivable | 41 | €3,072 | €12,090 | +€9,019 | +293.6% |
| Cash at bank and in hand | 54/58 | €68,195 | €54,848 | -€13,347 | -19.6% |
| Deferred charges and accrued income | 490/1 | €13,858 | €9,440 | -€4,418 | -31.9% |
| Total equity and liabilities | 10/49 | €93,766 | €85,195 | -€8,571 | -9.1% |
| Equity | 10/15 | €82,605 | €80,854 | -€1,752 | -2.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,105 | €78,354 | -€1,752 | -2.2% |
| Amounts payable | 17/49 | €11,161 | €4,341 | -€6,819 | -61.1% |
| Amounts payable within one year | 42/48 | €11,161 | €4,341 | -€6,819 | -61.1% |
| Financial debts | 43 | €5,884 | €3,363 | -€2,520 | -42.8% |
| Credit institutions | 430/8 | €5,884 | €3,363 | -€2,520 | -42.8% |
| Trade debts | 44 | €2,506 | €978 | -€1,528 | -61.0% |
| Suppliers | 440/4 | €2,506 | €978 | -€1,528 | -61.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,771 | €0 | -€2,771 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,744 | €1,799 | +€55 | +3.1% |
| Other operating charges | 640/8 | €118 | €591 | +€473 | +401.0% |
| Gross operating margin | 9900 | €42,479 | €2,791 | -€39,689 | -93.4% |
| Operating profit (loss) | 9901 | €40,617 | €401 | -€40,216 | -99.0% |
| Financial income | 75/76B | €0 | €45 | +€45 | |
| Recurring financial income | 75 | €0 | €45 | +€45 | |
| Financial charges | 65/66B | €2,435 | €2,063 | -€373 | -15.3% |
| Recurring financial charges | 65 | €2,435 | €2,063 | -€373 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €38,182 | -€1,616 | -€39,798 | |
| Income taxes | 67/77 | €8,065 | €135 | -€7,929 | -98.3% |
| Profit (loss) for the period | 9904 | €30,117 | -€1,752 | -€31,869 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,117 | -€1,752 | -€31,869 |
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 10 October 2026 via checked.be.