Louni: 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.
Louni
Largest movements
- Cash +€33,271
up €33,271 (+51.0%), from €65,184 to €98,455
mainly Net result for the year (+€50,149) and Depreciation (+€16,531)
- Deferred charges and accrued income +€2,323
up €2,323 (+146%), from €1,594 to €3,916
- Stocks and contracts +€1,620
up €1,620 (+18.0%), from €8,979 to €10,599
- Reserves +€50,149
up €50,149 (+75.7%), from €66,266 to €116,415
- Tax, wage and social debts -€12,950
down €12,950 (-74.3%), from €17,428 to €4,478
of which Taxes: -€12,974
- Gross operating margin -€26,363
down €26,363 (-20.9%), from €126,294 to €99,931
- Taxes -€8,096
down €8,096 (-25.6%), from €31,659 to €23,563
- Financial charges -€1,587
down €1,587 (-58.8%), from €2,701 to €1,113
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 | €107,340 | €145,118 | +€37,778 | +35.2% |
| Fixed assets | 21/28 | €31,583 | €32,030 | +€446 | +1.4% |
| Tangible fixed assets | 22/27 | €31,583 | €32,030 | +€446 | +1.4% |
| Plant, machinery and equipment | 23 | €15,870 | €19,583 | +€3,713 | +23.4% |
| Furniture and vehicles | 24 | €15,713 | €12,447 | -€3,266 | -20.8% |
| Current assets | 29/58 | €75,756 | €113,088 | +€37,332 | +49.3% |
| Stocks and contracts in progress | 3 | €8,979 | €10,599 | +€1,620 | +18.0% |
| Stocks | 30/36 | €8,979 | €10,599 | +€1,620 | +18.0% |
| Amounts receivable within one year | 40/41 | - | €118 | +€118 | |
| Other amounts receivable | 41 | - | €118 | +€118 | |
| Cash at bank and in hand | 54/58 | €65,184 | €98,455 | +€33,271 | +51.0% |
| Deferred charges and accrued income | 490/1 | €1,594 | €3,916 | +€2,323 | +146% |
| Total equity and liabilities | 10/49 | €107,340 | €145,118 | +€37,778 | +35.2% |
| Equity | 10/15 | €71,266 | €121,415 | +€50,149 | +70.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €66,266 | €116,415 | +€50,149 | +75.7% |
| Distributable reserves | 133 | €66,266 | €116,415 | +€50,149 | +75.7% |
| Amounts payable | 17/49 | €36,073 | €23,703 | -€12,370 | -34.3% |
| Amounts payable within one year | 42/48 | €36,073 | €23,703 | -€12,370 | -34.3% |
| Trade debts | 44 | €9,504 | €10,141 | +€637 | +6.7% |
| Suppliers | 440/4 | €9,504 | €10,141 | +€637 | +6.7% |
| Taxes, remuneration and social security | 45 | €17,428 | €4,478 | -€12,950 | -74.3% |
| Taxes | 450/3 | €16,914 | €3,940 | -€12,974 | -76.7% |
| Remuneration and social security | 454/9 | €513 | €538 | +€24 | +4.8% |
| Other amounts payable | 47/48 | €9,141 | €9,084 | -€58 | -0.6% |
| Remuneration, social security and pensions | 62 | €6,514 | €6,239 | -€274 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,478 | €16,531 | +€53 | +0.3% |
| Other operating charges | 640/8 | €2,676 | €2,511 | -€165 | -6.2% |
| Gross operating margin | 9900 | €126,294 | €99,931 | -€26,363 | -20.9% |
| Operating profit (loss) | 9901 | €100,626 | €74,650 | -€25,977 | -25.8% |
| Financial income | 75/76B | - | €176 | +€176 | |
| Recurring financial income | 75 | - | €176 | +€176 | |
| Financial charges | 65/66B | €2,701 | €1,113 | -€1,587 | -58.8% |
| Recurring financial charges | 65 | €2,701 | €1,113 | -€1,587 | -58.8% |
| Profit (loss) for the period before taxes | 9903 | €97,926 | €73,712 | -€24,213 | -24.7% |
| Income taxes | 67/77 | €31,659 | €23,563 | -€8,096 | -25.6% |
| Profit (loss) for the period | 9904 | €66,266 | €50,149 | -€16,118 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €66,266 | €50,149 | -€16,118 | -24.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.