Loupan: what changed
Two fiscal 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.
Loupan
Largest movements
- Tangible fixed assets -€4,262
down €4,262 (-3.2%), from €134,489 to €130,226
- Cash -€2,118
down €2,118 (-41.0%), from €5,168 to €3,050
mainly Other debts (-€159,566) and Net result for the year (-€5,150)
- Debts after one year +€160,000
new in 2025: €160,000
- Other debts -€159,566
down €159,566 (-99.3%), from €160,720 to €1,154
- Profit (loss) carried forward -€5,150
down €5,150 (-12.9%), from -€39,998 to -€45,148
- Tax, wage and social debts -€1,417
no longer reported in 2025 (was €1,417)
- Financial charges -€4,657
down €4,657 (-97.7%), from €4,765 to €108
- Gross operating margin -€2,237
down €2,237, from €2,043 to -€194
- Depreciation -€826
down €826 (-16.2%), from €5,089 to €4,262
- Other operating charges -€495
down €495 (-45.8%), from €1,081 to €586
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 | €141,337 | €134,606 | -€6,731 | -4.8% |
| Fixed assets | 21/28 | €134,489 | €130,226 | -€4,262 | -3.2% |
| Tangible fixed assets | 22/27 | €134,489 | €130,226 | -€4,262 | -3.2% |
| Land and buildings | 22 | €134,489 | €130,226 | -€4,262 | -3.2% |
| Current assets | 29/58 | €6,849 | €4,380 | -€2,469 | -36.1% |
| Amounts receivable after more than one year | 29 | - | €1,004 | +€1,004 | |
| Trade receivables | 290 | - | €1,004 | +€1,004 | |
| Amounts receivable within one year | 40/41 | €1,364 | - | -€1,364 | |
| Trade receivables | 40 | €1,364 | - | -€1,364 | |
| Cash at bank and in hand | 54/58 | €5,168 | €3,050 | -€2,118 | -41.0% |
| Deferred charges and accrued income | 490/1 | €316 | €325 | +€9 | +2.8% |
| Total equity and liabilities | 10/49 | €141,337 | €134,606 | -€6,731 | -4.8% |
| Equity | 10/15 | -€21,398 | -€26,548 | -€5,150 | -24.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,998 | -€45,148 | -€5,150 | -12.9% |
| Amounts payable | 17/49 | €162,735 | €161,154 | -€1,581 | -1.0% |
| Amounts payable after more than one year | 17 | - | €160,000 | +€160,000 | |
| Financial debts | 170/4 | - | €160,000 | +€160,000 | |
| Amounts payable within one year | 42/48 | €162,735 | €1,154 | -€161,581 | -99.3% |
| Trade debts | 44 | €598 | €0 | -€598 | -100.0% |
| Suppliers | 440/4 | €598 | €0 | -€598 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,417 | - | -€1,417 | |
| Taxes | 450/3 | €1,417 | - | -€1,417 | |
| Other amounts payable | 47/48 | €160,720 | €1,154 | -€159,566 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,089 | €4,262 | -€826 | -16.2% |
| Other operating charges | 640/8 | €1,081 | €586 | -€495 | -45.8% |
| Gross operating margin | 9900 | €2,043 | -€194 | -€2,237 | |
| Operating profit (loss) | 9901 | -€4,127 | -€5,043 | -€916 | -22.2% |
| Financial charges | 65/66B | €4,765 | €108 | -€4,657 | -97.7% |
| Recurring financial charges | 65 | €4,765 | €108 | -€4,657 | -97.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,892 | -€5,150 | +€3,741 | +42.1% |
| Profit (loss) for the period | 9904 | -€8,892 | -€5,150 | +€3,741 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,892 | -€5,150 | +€3,741 | +42.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.