Loumie: 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.
Loumie
Largest movements
- Cash +€20,697
up €20,697 (+102.6%), from €20,171 to €40,868
mainly Trade debts (+€31,269) and Depreciation (+€22,594)
- Intangible fixed assets -€19,200
down €19,200 (-30.5%), from €63,018 to €43,818
- Receivables within one year -€17,187
down €17,187 (-40.3%), from €42,633 to €25,446
- Tangible fixed assets +€7,897
up €7,897 (+531.2%), from €1,487 to €9,384
of which Furniture and vehicles: +€4,482
- Stocks and contracts +€4,000
new in 2025: €4,000
- Other debts -€32,884
down €32,884 (-85.5%), from €38,482 to €5,598
- Trade debts +€31,269
up €31,269 (+257.1%), from €12,164 to €43,433
- Advances received +€10,178
new in 2025: €10,178
- Current portion of long-term debt -€8,004
down €8,004 (-38.0%), from €21,067 to €13,063
- Tax, wage and social debts -€6,089
down €6,089 (-52.0%), from €11,717 to €5,628
of which Taxes: -€3,793
- Gross operating margin +€10,076
up €10,076 (+50.1%), from €20,131 to €30,206
- Depreciation +€3,139
up €3,139 (+16.1%), from €19,455 to €22,594
- Taxes +€2,154
up €2,154 (+1684.0%), from €128 to €2,282
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 | €127,309 | €124,241 | -€3,068 | -2.4% |
| Fixed assets | 21/28 | €64,505 | €53,202 | -€11,303 | -17.5% |
| Intangible fixed assets | 21 | €63,018 | €43,818 | -€19,200 | -30.5% |
| Tangible fixed assets | 22/27 | €1,487 | €9,384 | +€7,897 | +531.2% |
| Plant, machinery and equipment | 23 | - | €3,415 | +€3,415 | |
| Furniture and vehicles | 24 | €1,487 | €5,969 | +€4,482 | +301.5% |
| Current assets | 29/58 | €62,804 | €71,039 | +€8,235 | +13.1% |
| Stocks and contracts in progress | 3 | - | €4,000 | +€4,000 | |
| Stocks | 30/36 | - | €4,000 | +€4,000 | |
| Amounts receivable within one year | 40/41 | €42,633 | €25,446 | -€17,187 | -40.3% |
| Trade receivables | 40 | €42,633 | €25,446 | -€17,187 | -40.3% |
| Cash at bank and in hand | 54/58 | €20,171 | €40,868 | +€20,697 | +102.6% |
| Deferred charges and accrued income | 490/1 | - | €725 | +€725 | |
| Total equity and liabilities | 10/49 | €127,309 | €124,241 | -€3,068 | -2.4% |
| Equity | 10/15 | €14,626 | €12,541 | -€2,085 | -14.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,626 | €9,541 | -€2,085 | -17.9% |
| Amounts payable | 17/49 | €112,683 | €111,700 | -€983 | -0.9% |
| Amounts payable after more than one year | 17 | €29,253 | €33,800 | +€4,547 | +15.5% |
| Financial debts | 170/4 | €29,253 | €33,800 | +€4,547 | +15.5% |
| Amounts payable within one year | 42/48 | €83,430 | €77,900 | -€5,530 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €21,067 | €13,063 | -€8,004 | -38.0% |
| Trade debts | 44 | €12,164 | €43,433 | +€31,269 | +257.1% |
| Suppliers | 440/4 | €12,164 | €43,433 | +€31,269 | +257.1% |
| Advances received on contracts in progress | 46 | - | €10,178 | +€10,178 | |
| Taxes, remuneration and social security | 45 | €11,717 | €5,628 | -€6,089 | -52.0% |
| Taxes | 450/3 | €9,422 | €5,628 | -€3,793 | -40.3% |
| Remuneration and social security | 454/9 | €2,296 | - | -€2,296 | |
| Other amounts payable | 47/48 | €38,482 | €5,598 | -€32,884 | -85.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,455 | €22,594 | +€3,139 | +16.1% |
| Other operating charges | 640/8 | €281 | €109 | -€172 | -61.2% |
| Gross operating margin | 9900 | €20,131 | €30,206 | +€10,076 | +50.1% |
| Operating profit (loss) | 9901 | €394 | €7,503 | +€7,109 | +1803.8% |
| Financial income | 75/76B | €4 | €8 | +€4 | +93.3% |
| Recurring financial income | 75 | €4 | €8 | +€4 | +93.3% |
| Financial charges | 65/66B | €7,392 | €7,314 | -€78 | -1.1% |
| Recurring financial charges | 65 | €7,392 | €7,314 | -€78 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,994 | €196 | +€7,190 | |
| Income taxes | 67/77 | €128 | €2,282 | +€2,154 | +1684.0% |
| Profit (loss) for the period | 9904 | -€7,122 | -€2,085 | +€5,036 | +70.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,122 | -€2,085 | +€5,036 | +70.7% |
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 11 October 2026 via checked.be.