LOUNICI: 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.
LOUNICI
Largest movements
- Receivables within one year -€41,189
down €41,189 (-98.6%), from €41,787 to €598
of which Trade receivables: -€21,125
- Cash +€4,991
up €4,991 (+14,020%), from €36 to €5,027
mainly Receivables within one year (+€41,189) and Depreciation (+€2,125)
- Intangible fixed assets -€2,125
down €2,125 (-34.3%), from €6,198 to €4,073
- Trade debts -€27,594
down €27,594 (-94.6%), from €29,154 to €1,560
- Profit (loss) carried forward -€9,133
down €9,133, from €8,472 to -€661
- Tax, wage and social debts -€1,596
down €1,596 (-49.0%), from €3,255 to €1,659
- Gross operating margin -€12,613
down €12,613, from €10,057 to -€2,556
- Depreciation -€5,133
down €5,133 (-70.7%), from €7,258 to €2,125
- Other operating charges +€2,115
up €2,115 (+705%), from €300 to €2,415
- Financial charges +€1,262
up €1,262 (+163%), from €775 to €2,037
- Taxes -€502
no longer reported in 2025 (was €502)
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 | €48,881 | €10,558 | -€38,323 | -78.4% |
| Fixed assets | 21/28 | €7,058 | €4,933 | -€2,125 | -30.1% |
| Intangible fixed assets | 21 | €6,198 | €4,073 | -€2,125 | -34.3% |
| Financial fixed assets | 28 | €860 | €860 | = | 0.0% |
| Current assets | 29/58 | €41,823 | €5,625 | -€36,198 | -86.6% |
| Amounts receivable within one year | 40/41 | €41,787 | €598 | -€41,189 | -98.6% |
| Trade receivables | 40 | €21,125 | - | -€21,125 | |
| Other amounts receivable | 41 | €20,662 | €598 | -€20,064 | -97.1% |
| Cash at bank and in hand | 54/58 | €36 | €5,027 | +€4,991 | +14,020% |
| Total equity and liabilities | 10/49 | €48,881 | €10,558 | -€38,323 | -78.4% |
| Equity | 10/15 | €16,472 | €7,339 | -€9,133 | -55.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,472 | -€661 | -€9,133 | |
| Amounts payable | 17/49 | €32,409 | €3,219 | -€29,190 | -90.1% |
| Amounts payable within one year | 42/48 | €32,409 | €3,219 | -€29,190 | -90.1% |
| Trade debts | 44 | €29,154 | €1,560 | -€27,594 | -94.6% |
| Suppliers | 440/4 | €29,154 | €1,560 | -€27,594 | -94.6% |
| Taxes, remuneration and social security | 45 | €3,255 | €1,659 | -€1,596 | -49.0% |
| Taxes | 450/3 | €3,255 | €1,659 | -€1,596 | -49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,258 | €2,125 | -€5,133 | -70.7% |
| Other operating charges | 640/8 | €300 | €2,415 | +€2,115 | +705% |
| Gross operating margin | 9900 | €10,057 | -€2,556 | -€12,613 | |
| Operating profit (loss) | 9901 | €2,499 | -€7,096 | -€9,594 | |
| Financial charges | 65/66B | €775 | €2,037 | +€1,262 | +163% |
| Recurring financial charges | 65 | €775 | €2,037 | +€1,262 | +163% |
| Profit (loss) for the period before taxes | 9903 | €1,724 | -€9,133 | -€10,857 | |
| Income taxes | 67/77 | €502 | - | -€502 | |
| Profit (loss) for the period | 9904 | €1,222 | -€9,133 | -€10,355 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,222 | -€9,133 | -€10,355 |
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 26 October 2026 via checked.be.