LOUNA10: 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.
LOUNA10
Largest movements
- Tangible fixed assets -€2,541
no longer reported in 2025 (was €2,541)
- Cash -€82
down €82 (-37.0%), from €222 to €140
mainly Other debts (-€1,841) and Net result for the year (-€805)
- Deferred charges and accrued income -€63
no longer reported in 2025 (was €63)
- Other debts -€1,841
down €1,841 (-11.2%), from €16,504 to €14,663
- Profit (loss) carried forward -€805
down €805 (-5.7%), from -€14,218 to -€15,023
- Trade debts -€41
no longer reported in 2025 (was €41)
- Gross operating margin +€7,155
up €7,155, from -€7,108 to €48
- Depreciation -€1,011
down €1,011 (-58.3%), from €1,733 to €722
- Other operating charges -€118
down €118 (-70.3%), from €168 to €50
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 | €2,826 | €140 | -€2,686 | -95.1% |
| Fixed assets | 21/28 | €2,541 | - | -€2,541 | |
| Tangible fixed assets | 22/27 | €2,541 | - | -€2,541 | |
| Furniture and vehicles | 24 | €2,541 | - | -€2,541 | |
| Current assets | 29/58 | €285 | €140 | -€145 | -51.0% |
| Cash at bank and in hand | 54/58 | €222 | €140 | -€82 | -37.0% |
| Deferred charges and accrued income | 490/1 | €63 | - | -€63 | |
| Total equity and liabilities | 10/49 | €2,826 | €140 | -€2,686 | -95.1% |
| Equity | 10/15 | -€13,718 | -€14,523 | -€805 | -5.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Contributions outside capital | 11 | €500 | - | -€500 | |
| Other | 1109/19 | €500 | - | -€500 | |
| Profit (loss) carried forward | 14 | -€14,218 | -€15,023 | -€805 | -5.7% |
| Amounts payable | 17/49 | €16,544 | €14,663 | -€1,882 | -11.4% |
| Amounts payable within one year | 42/48 | €16,544 | €14,663 | -€1,882 | -11.4% |
| Trade debts | 44 | €41 | - | -€41 | |
| Suppliers | 440/4 | €41 | - | -€41 | |
| Other amounts payable | 47/48 | €16,504 | €14,663 | -€1,841 | -11.2% |
| Non-recurring operating income | 76A | - | €1,395 | +€1,395 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,733 | €722 | -€1,011 | -58.3% |
| Other operating charges | 640/8 | €168 | €50 | -€118 | -70.3% |
| Gross operating margin | 9900 | -€7,108 | €48 | +€7,155 | |
| Operating profit (loss) | 9901 | -€9,009 | -€725 | +€8,285 | +92.0% |
| Financial charges | 65/66B | €69 | €80 | +€11 | +16.0% |
| Recurring financial charges | 65 | €69 | €80 | +€11 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,078 | -€805 | +€8,274 | +91.1% |
| Profit (loss) for the period | 9904 | -€9,078 | -€805 | +€8,274 | +91.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,078 | -€805 | +€8,274 | +91.1% |
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 9 October 2026 via checked.be.