LOUMI: 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.
LOUMI
Largest movements
- Tangible fixed assets -€13,798
down €13,798 (-6.3%), from €219,844 to €206,045
of which Land and buildings: -€13,065
- Cash -€13,474
down €13,474 (-16.5%), from €81,607 to €68,133
mainly Deferred charges and accrued income (-€12,637) and Receivables after one year (-€10,800)
- Deferred charges and accrued income +€12,637
new in 2025: €12,637
- Receivables after one year +€10,800
up €10,800 (+18.7%), from €57,716 to €68,516
- Reserves -€4,186
down €4,186 (-5.6%), from €74,366 to €70,180
of which Tax-exempt reserves: -€4,186
- Gross operating margin -€2,259
down €2,259 (-14.6%), from €15,453 to €13,193
- Financial income +€252
new in 2025: €252
- Financial charges +€218
up €218 (+544.1%), from €40 to €258
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 | €359,167 | €355,332 | -€3,835 | -1.1% |
| Fixed assets | 21/28 | €219,844 | €206,045 | -€13,798 | -6.3% |
| Tangible fixed assets | 22/27 | €219,844 | €206,045 | -€13,798 | -6.3% |
| Land and buildings | 22 | €217,643 | €204,578 | -€13,065 | -6.0% |
| Plant, machinery and equipment | 23 | €2,201 | €1,467 | -€734 | -33.3% |
| Current assets | 29/58 | €139,323 | €149,287 | +€9,964 | +7.2% |
| Amounts receivable after more than one year | 29 | €57,716 | €68,516 | +€10,800 | +18.7% |
| Trade receivables | 290 | €57,716 | €68,516 | +€10,800 | +18.7% |
| Cash at bank and in hand | 54/58 | €81,607 | €68,133 | -€13,474 | -16.5% |
| Deferred charges and accrued income | 490/1 | - | €12,637 | +€12,637 | |
| Total equity and liabilities | 10/49 | €359,167 | €355,332 | -€3,835 | -1.1% |
| Equity | 10/15 | €321,323 | €320,299 | -€1,024 | -0.3% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Capital | 10 | €180,000 | - | -€180,000 | |
| Issued capital | 100 | €180,000 | - | -€180,000 | |
| Reserves | 13 | €74,366 | €70,180 | -€4,186 | -5.6% |
| Non-distributable reserves | 130/1 | €18,000 | €18,000 | = | 0.0% |
| Legal reserve | 130 | €18,000 | - | -€18,000 | |
| Other | 1319 | - | €18,000 | +€18,000 | |
| Tax-exempt reserves | 132 | €56,366 | €52,180 | -€4,186 | -7.4% |
| Profit (loss) carried forward | 14 | €66,957 | €70,119 | +€3,163 | +4.7% |
| Provisions and deferred taxes | 16 | €37,844 | €35,033 | -€2,811 | -7.4% |
| Deferred taxes | 168 | €37,844 | €35,033 | -€2,811 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,668 | €13,798 | +€131 | +1.0% |
| Other operating charges | 640/8 | €3,202 | €3,224 | +€22 | +0.7% |
| Gross operating margin | 9900 | €15,453 | €13,193 | -€2,259 | -14.6% |
| Operating profit (loss) | 9901 | -€1,417 | -€3,829 | -€2,412 | -170.2% |
| Financial income | 75/76B | - | €252 | +€252 | |
| Recurring financial income | 75 | - | €252 | +€252 | |
| Financial charges | 65/66B | €40 | €258 | +€218 | +544.1% |
| Recurring financial charges | 65 | €40 | €258 | +€218 | +544.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,457 | -€3,835 | -€2,377 | -163.1% |
| Transfer from deferred taxes | 780 | €2,811 | €2,811 | = | 0.0% |
| Profit (loss) for the period | 9904 | €1,354 | -€1,024 | -€2,377 | |
| Transfer from tax-exempt reserves | 789 | €4,186 | €4,186 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,540 | €3,163 | -€2,377 | -42.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.