LOUMAX CONSULTING: 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.
LOUMAX CONSULTING
Largest movements
- Cash -€56,288
down €56,288 (-57.1%), from €98,542 to €42,254
mainly Contributions, distributions and other (-€150,000) and Investment in fixed assets (net) (-€24,369)
- Tangible fixed assets +€17,185
up €17,185 (+184%), from €9,363 to €26,548
of which Other tangible fixed assets: +€9,242
- Receivables within one year -€5,817
down €5,817 (-6.2%), from €93,682 to €87,865
of which Other amounts receivable: -€9,705
- Profit (loss) carried forward -€135,244
down €135,244 (-70.6%), from €191,609 to €56,365
- Reserves +€74,856
new in 2025: €74,856
- Tax, wage and social debts +€15,225
up €15,225 (+188%), from €8,088 to €23,313
of which Taxes: +€9,225
- Taxes +€9,262
up €9,262 (+35.7%), from €25,963 to €35,225
- Gross operating margin +€6,669
up €6,669 (+5.2%), from €127,595 to €134,265
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 | €202,674 | €156,863 | -€45,811 | -22.6% |
| Fixed assets | 21/28 | €9,363 | €26,548 | +€17,185 | +184% |
| Tangible fixed assets | 22/27 | €9,363 | €26,548 | +€17,185 | +184% |
| Furniture and vehicles | 24 | €9,363 | €17,306 | +€7,943 | +84.8% |
| Other tangible fixed assets | 26 | - | €9,242 | +€9,242 | |
| Current assets | 29/58 | €193,311 | €130,316 | -€62,996 | -32.6% |
| Amounts receivable within one year | 40/41 | €93,682 | €87,865 | -€5,817 | -6.2% |
| Trade receivables | 40 | €38,412 | €42,300 | +€3,888 | +10.1% |
| Other amounts receivable | 41 | €55,270 | €45,565 | -€9,705 | -17.6% |
| Cash at bank and in hand | 54/58 | €98,542 | €42,254 | -€56,288 | -57.1% |
| Deferred charges and accrued income | 490/1 | €1,087 | €197 | -€890 | -81.9% |
| Total equity and liabilities | 10/49 | €202,674 | €156,863 | -€45,811 | -22.6% |
| Equity | 10/15 | €192,109 | €131,721 | -€60,388 | -31.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | - | €74,856 | +€74,856 | |
| Distributable reserves | 133 | - | €74,856 | +€74,856 | |
| Profit (loss) carried forward | 14 | €191,609 | €56,365 | -€135,244 | -70.6% |
| Amounts payable | 17/49 | €10,565 | €25,142 | +€14,577 | +138% |
| Amounts payable within one year | 42/48 | €10,265 | €25,142 | +€14,877 | +145% |
| Trade debts | 44 | €2,177 | €1,329 | -€848 | -38.9% |
| Suppliers | 440/4 | €2,177 | €1,329 | -€848 | -38.9% |
| Taxes, remuneration and social security | 45 | €8,088 | €23,313 | +€15,225 | +188% |
| Taxes | 450/3 | €8,088 | €17,313 | +€9,225 | +114% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | - | €500 | +€500 | |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,353 | €7,184 | +€832 | +13.1% |
| Other operating charges | 640/8 | €980 | €1,180 | +€200 | +20.4% |
| Gross operating margin | 9900 | €127,595 | €134,265 | +€6,669 | +5.2% |
| Operating profit (loss) | 9901 | €120,262 | €125,900 | +€5,638 | +4.7% |
| Financial income | 75/76B | €40 | - | -€40 | |
| Recurring financial income | 75 | €40 | - | -€40 | |
| Financial charges | 65/66B | €2,045 | €1,063 | -€982 | -48.0% |
| Recurring financial charges | 65 | €2,045 | €1,063 | -€982 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | €118,256 | €124,837 | +€6,581 | +5.6% |
| Income taxes | 67/77 | €25,963 | €35,225 | +€9,262 | +35.7% |
| Profit (loss) for the period | 9904 | €92,293 | €89,612 | -€2,682 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €92,293 | €89,612 | -€2,682 | -2.9% |
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 21 October 2026 via checked.be.