LOUMIYOU: 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.
LOUMIYOU
Largest movements
- Receivables within one year +€14,389
up €14,389 (+400%), from €3,593 to €17,983
- Stocks and contracts +€5,437
up €5,437 (+22.2%), from €24,444 to €29,881
- Tangible fixed assets +€3,358
up €3,358 (+361%), from €930 to €4,288
of which Other tangible fixed assets: +€3,916
- Financial fixed assets +€3,000
up €3,000 (+76.9%), from €3,900 to €6,900
- Deferred charges and accrued income +€1,000
new in 2025: €1,000
- Trade debts +€18,156
up €18,156 (+159%), from €11,433 to €29,588
- Profit (loss) carried forward +€10,126
up €10,126 (+41.7%), from -€24,265 to -€14,138
- Tax, wage and social debts -€3,896
down €3,896 (-67.0%), from €5,815 to €1,920
of which Taxes: -€2,543
- Current portion of long-term debt +€2,951
up €2,951 (+165%), from €1,785 to €4,736
- Debts after one year -€2,746
down €2,746 (-11.2%), from €24,614 to €21,868
of which Other amounts payable: -€12,614
- Gross operating margin +€23,533
up €23,533, from -€9,206 to €14,328
- Depreciation -€871
down €871 (-48.8%), from €1,784 to €914
- Financial charges -€533
down €533 (-23.9%), from €2,233 to €1,700
- Other operating charges -€154
down €154 (-8.8%), from €1,761 to €1,607
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 | €34,381 | €60,361 | +€25,980 | +75.6% |
| Formation expenses | 20 | €643 | €286 | -€356 | -55.5% |
| Fixed assets | 21/28 | €4,830 | €11,188 | +€6,358 | +132% |
| Tangible fixed assets | 22/27 | €930 | €4,288 | +€3,358 | +361% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €930 | €373 | -€557 | -59.9% |
| Other tangible fixed assets | 26 | - | €3,916 | +€3,916 | |
| Financial fixed assets | 28 | €3,900 | €6,900 | +€3,000 | +76.9% |
| Current assets | 29/58 | €28,909 | €48,887 | +€19,978 | +69.1% |
| Stocks and contracts in progress | 3 | €24,444 | €29,881 | +€5,437 | +22.2% |
| Stocks | 30/36 | €24,444 | €29,881 | +€5,437 | +22.2% |
| Amounts receivable within one year | 40/41 | €3,593 | €17,983 | +€14,389 | +400% |
| Trade receivables | 40 | €3,593 | €17,983 | +€14,389 | +400% |
| Cash at bank and in hand | 54/58 | €872 | €23 | -€849 | -97.4% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €34,381 | €60,361 | +€25,980 | +75.6% |
| Equity | 10/15 | -€9,265 | €862 | +€10,126 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,265 | -€14,138 | +€10,126 | +41.7% |
| Amounts payable | 17/49 | €43,646 | €59,500 | +€15,853 | +36.3% |
| Amounts payable after more than one year | 17 | €24,614 | €21,868 | -€2,746 | -11.2% |
| Financial debts | 170/4 | - | €9,868 | +€9,868 | |
| Other amounts payable | 178/9 | €24,614 | €12,000 | -€12,614 | -51.2% |
| Amounts payable within one year | 42/48 | €19,032 | €37,631 | +€18,599 | +97.7% |
| Current portion of amounts payable after more than one year | 42 | €1,785 | €4,736 | +€2,951 | +165% |
| Trade debts | 44 | €11,433 | €29,588 | +€18,156 | +159% |
| Suppliers | 440/4 | €11,433 | €29,588 | +€18,156 | +159% |
| Taxes, remuneration and social security | 45 | €5,815 | €1,920 | -€3,896 | -67.0% |
| Taxes | 450/3 | €4,462 | €1,920 | -€2,543 | -57.0% |
| Remuneration and social security | 454/9 | €1,353 | - | -€1,353 | |
| Other amounts payable | 47/48 | - | €1,388 | +€1,388 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,784 | €914 | -€871 | -48.8% |
| Other operating charges | 640/8 | €1,761 | €1,607 | -€154 | -8.8% |
| Gross operating margin | 9900 | -€9,206 | €14,328 | +€23,533 | |
| Operating profit (loss) | 9901 | -€12,751 | €11,807 | +€24,558 | |
| Financial income | 75/76B | €3 | €20 | +€17 | +560% |
| Recurring financial income | 75 | €3 | €20 | +€17 | +560% |
| Financial charges | 65/66B | €2,233 | €1,700 | -€533 | -23.9% |
| Recurring financial charges | 65 | €2,233 | €1,700 | -€533 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,981 | €10,126 | +€25,108 | |
| Profit (loss) for the period | 9904 | -€14,981 | €10,126 | +€25,108 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,981 | €10,126 | +€25,108 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.