LOUMYA: 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.
LOUMYA
Largest movements
- Stocks and contracts +€100,714
up €100,714 (+6.5%), from €1.5m to €1.7m
- Cash +€53,464
up €53,464 (+22.2%), from €240,995 to €294,458
mainly Net result for the year (+€290,310) and Other debts (+€130,901)
- Intangible fixed assets -€47,665
down €47,665 (-25.0%), from €190,661 to €142,995
- Tangible fixed assets -€41,762
down €41,762 (-8.6%), from €483,630 to €441,868
of which Land and buildings: -€32,899
- Profit (loss) carried forward +€176,686
up €176,686 (+20.1%), from €877,015 to €1.1m
- Debts after one year -€172,775
down €172,775 (-21.2%), from €816,790 to €644,015
of which Other amounts payable: -€110,000
- Other debts +€130,901
up €130,901 (+36.1%), from €362,357 to €493,258
- Tax, wage and social debts -€36,772
down €36,772 (-20.5%), from €179,494 to €142,722
of which Taxes: -€37,683
- Current portion of long-term debt -€29,178
down €29,178 (-29.4%), from €99,295 to €70,117
- Gross operating margin +€26,709
up €26,709 (+3.8%), from €709,237 to €735,946
- Staff costs +€23,208
up €23,208 (+9.7%), from €238,493 to €261,701
- Financial charges -€8,938
down €8,938 (-20.4%), from €43,712 to €34,773
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 | €2,513,102 | €2,587,056 | +€73,954 | +2.9% |
| Fixed assets | 21/28 | €674,415 | €584,988 | -€89,427 | -13.3% |
| Intangible fixed assets | 21 | €190,661 | €142,995 | -€47,665 | -25.0% |
| Tangible fixed assets | 22/27 | €483,630 | €441,868 | -€41,762 | -8.6% |
| Land and buildings | 22 | €460,476 | €427,577 | -€32,899 | -7.1% |
| Plant, machinery and equipment | 23 | €17,534 | €9,267 | -€8,267 | -47.1% |
| Furniture and vehicles | 24 | €5,620 | €5,024 | -€596 | -10.6% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €1,838,686 | €2,002,068 | +€163,382 | +8.9% |
| Stocks and contracts in progress | 3 | €1,549,623 | €1,650,337 | +€100,714 | +6.5% |
| Stocks | 30/36 | €1,549,623 | €1,650,337 | +€100,714 | +6.5% |
| Amounts receivable within one year | 40/41 | €39,403 | €48,075 | +€8,672 | +22.0% |
| Trade receivables | 40 | €39,391 | €42,052 | +€2,660 | +6.8% |
| Other amounts receivable | 41 | €12 | €6,023 | +€6,011 | +50,219% |
| Cash at bank and in hand | 54/58 | €240,995 | €294,458 | +€53,464 | +22.2% |
| Deferred charges and accrued income | 490/1 | €8,665 | €9,198 | +€533 | +6.1% |
| Total equity and liabilities | 10/49 | €2,513,102 | €2,587,056 | +€73,954 | +2.9% |
| Equity | 10/15 | €905,347 | €1,080,657 | +€175,310 | +19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,732 | €8,356 | -€1,376 | -14.1% |
| Tax-exempt reserves | 132 | €7,872 | €6,496 | -€1,376 | -17.5% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €877,015 | €1,053,701 | +€176,686 | +20.1% |
| Provisions and deferred taxes | 16 | €2,624 | €2,165 | -€459 | -17.5% |
| Deferred taxes | 168 | €2,624 | €2,165 | -€459 | -17.5% |
| Amounts payable | 17/49 | €1,605,131 | €1,504,234 | -€100,897 | -6.3% |
| Amounts payable after more than one year | 17 | €816,790 | €644,015 | -€172,775 | -21.2% |
| Financial debts | 170/4 | €426,790 | €364,015 | -€62,775 | -14.7% |
| Other amounts payable | 178/9 | €390,000 | €280,000 | -€110,000 | -28.2% |
| Amounts payable within one year | 42/48 | €782,076 | €850,862 | +€68,786 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €99,295 | €70,117 | -€29,178 | -29.4% |
| Financial debts | 43 | €1 | €0 | -€1 | -100% |
| Credit institutions | 430/8 | €1 | €0 | -€1 | -100% |
| Trade debts | 44 | €138,910 | €144,764 | +€5,854 | +4.2% |
| Suppliers | 440/4 | €138,910 | €144,764 | +€5,854 | +4.2% |
| Advances received on contracts in progress | 46 | €2,019 | €0 | -€2,019 | -100% |
| Taxes, remuneration and social security | 45 | €179,494 | €142,722 | -€36,772 | -20.5% |
| Taxes | 450/3 | €120,889 | €83,206 | -€37,683 | -31.2% |
| Remuneration and social security | 454/9 | €58,605 | €59,517 | +€911 | +1.6% |
| Other amounts payable | 47/48 | €362,357 | €493,258 | +€130,901 | +36.1% |
| Accrued charges and deferred income | 492/3 | €6,265 | €9,358 | +€3,092 | +49.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €238,493 | €261,701 | +€23,208 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,504 | €91,281 | -€1,223 | -1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €467 | €0 | -€467 | -100% |
| Other operating charges | 640/8 | €5,512 | €7,347 | +€1,834 | +33.3% |
| Gross operating margin | 9900 | €709,237 | €735,946 | +€26,709 | +3.8% |
| Operating profit (loss) | 9901 | €372,261 | €375,617 | +€3,357 | +0.9% |
| Financial income | 75/76B | €8,446 | €13,024 | +€4,578 | +54.2% |
| Recurring financial income | 75 | €8,446 | €13,024 | +€4,578 | +54.2% |
| Financial charges | 65/66B | €43,712 | €34,773 | -€8,938 | -20.4% |
| Recurring financial charges | 65 | €43,712 | €34,773 | -€8,938 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €336,996 | €353,868 | +€16,873 | +5.0% |
| Transfer from deferred taxes | 780 | €459 | €459 | = | 0.0% |
| Income taxes | 67/77 | €61,334 | €64,017 | +€2,684 | +4.4% |
| Profit (loss) for the period | 9904 | €276,121 | €290,310 | +€14,189 | +5.1% |
| Transfer from tax-exempt reserves | 789 | €1,376 | €1,376 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €277,497 | €291,686 | +€14,189 | +5.1% |
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 17 October 2026 via checked.be.