LOUMIERE: 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.
LOUMIERE
Largest movements
- Intangible fixed assets -€7,374
down €7,374 (-29.5%), from €24,981 to €17,607
- Cash -€4,450
down €4,450 (-99.2%), from €4,484 to €34
mainly Net result for the year (-€7,774) and Trade debts (-€3,490)
- Stocks and contracts +€3,150
new in 2025: €3,150
- Receivables within one year -€2,500
down €2,500 (-87.9%), from €2,844 to €344
of which Trade receivables: -€2,831
- Tangible fixed assets +€401
up €401 (+74.2%), from €540 to €941
- Profit (loss) carried forward -€7,774
down €7,774 (-48.4%), from -€16,063 to -€23,837
- Trade debts -€3,490
down €3,490 (-66.1%), from €5,278 to €1,788
- Other debts +€1,823
up €1,823 (+4.5%), from €40,283 to €42,106
- Tax, wage and social debts -€1,332
down €1,332 (-98.6%), from €1,351 to €19
- Purchases and services -€27,485
no longer reported in 2025 (was €27,485)
- Turnover -€10,725
no longer reported in 2025 (was €10,725)
- Depreciation -€5,373
down €5,373 (-40.7%), from €13,213 to €7,840
- Gross operating margin +€2,611
up €2,611, from -€1,760 to €852
- Other operating charges -€357
down €357 (-33.4%), from €1,068 to €711
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 | €32,849 | €22,076 | -€10,773 | -32.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €25,521 | €18,548 | -€6,973 | -27.3% |
| Intangible fixed assets | 21 | €24,981 | €17,607 | -€7,374 | -29.5% |
| Tangible fixed assets | 22/27 | €540 | €941 | +€401 | +74.2% |
| Furniture and vehicles | 24 | €540 | €941 | +€401 | +74.2% |
| Current assets | 29/58 | €7,328 | €3,528 | -€3,800 | -51.9% |
| Stocks and contracts in progress | 3 | - | €3,150 | +€3,150 | |
| Stocks | 30/36 | - | €3,150 | +€3,150 | |
| Amounts receivable within one year | 40/41 | €2,844 | €344 | -€2,500 | -87.9% |
| Trade receivables | 40 | €2,831 | €0 | -€2,831 | -100% |
| Other amounts receivable | 41 | €13 | €344 | +€331 | +2,630% |
| Cash at bank and in hand | 54/58 | €4,484 | €34 | -€4,450 | -99.2% |
| Total equity and liabilities | 10/49 | €32,849 | €22,076 | -€10,773 | -32.8% |
| Equity | 10/15 | -€14,063 | -€21,837 | -€7,774 | -55.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,063 | -€23,837 | -€7,774 | -48.4% |
| Amounts payable | 17/49 | €46,912 | €43,913 | -€2,999 | -6.4% |
| Amounts payable within one year | 42/48 | €46,912 | €43,913 | -€2,999 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,278 | €1,788 | -€3,490 | -66.1% |
| Suppliers | 440/4 | €5,278 | €1,788 | -€3,490 | -66.1% |
| Taxes, remuneration and social security | 45 | €1,351 | €19 | -€1,332 | -98.6% |
| Taxes | 450/3 | €1,351 | €19 | -€1,332 | -98.6% |
| Other amounts payable | 47/48 | €40,283 | €42,106 | +€1,823 | +4.5% |
| Turnover | 70 | €10,725 | - | -€10,725 | |
| Goods, raw materials, services and sundry goods | 60/61 | €27,485 | - | -€27,485 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,213 | €7,840 | -€5,373 | -40.7% |
| Other operating charges | 640/8 | €1,068 | €711 | -€357 | -33.4% |
| Gross operating margin | 9900 | -€1,760 | €852 | +€2,611 | |
| Operating profit (loss) | 9901 | -€16,041 | -€7,699 | +€8,342 | +52.0% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €22 | €94 | +€72 | +325% |
| Recurring financial charges | 65 | €22 | €94 | +€72 | +325% |
| Profit (loss) for the period before taxes | 9903 | -€16,063 | -€7,774 | +€8,289 | +51.6% |
| Profit (loss) for the period | 9904 | -€16,063 | -€7,774 | +€8,289 | +51.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,063 | -€7,774 | +€8,289 | +51.6% |
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 20 October 2026 via checked.be.