Louphic: 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.
What changed
Louphic
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,528
2024 · €4,502-€1,974
Equity
€43,826
2024 · €41,298+€2,528
Cash
€1,503
2024 · €229+€1,274
Balance sheet total
€312,539
2024 · €331,741-€19,202
Largest movements
Assets
- Tangible fixed assets -€20,488
down €20,488 (-6.3%), from €326,658 to €306,171
of which Leasing and similar rights: -€12,850
Equity and liabilities
- Debts after one year -€28,468
down €28,468 (-13.1%), from €216,541 to €188,073
- Accrued charges and deferred income +€5,339
new in 2025: €5,339
Income statement
- Other operating charges +€1,518
up €1,518 (+47.1%), from €3,221 to €4,739
- Gross operating margin +€434
up €434 (+1.2%), from €36,549 to €36,983
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.
Result 2024
€4,502
Gross operating margin
+€434
Depreciation
-€358
Other operating charges
-€1,518
Financial charges
-€338
Taxes
-€194
Result 2025
€2,528
raises the resultlowers the result
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.
From operations
+€30,482
Investment
-€1,989
Financing
-€27,218
Cash 2024
€229
From operations (derived)
+€30,482
Net result for the year
+€2,528
Depreciation
+€22,477
Receivables within one year
+€2,308
Deferred charges and accrued income
-€2,319
Trade debts
+€360
Tax, wage and social debts
+€2,698
Other debts
-€2,909
Accrued charges and deferred income
+€5,339
Investment (derived)
-€1,989
Investment in fixed assets (net)
-€1,989
Financing
-€27,218
Debts after one year
-€28,468
Current portion of long-term debt
+€1,250
Cash 2025
€1,503
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €331,741 | €312,539 | -€19,202 | -5.8% |
| Fixed assets | 21/28 | €326,658 | €306,171 | -€20,488 | -6.3% |
| Tangible fixed assets | 22/27 | €326,658 | €306,171 | -€20,488 | -6.3% |
| Land and buildings | 22 | €275,766 | €267,844 | -€7,921 | -2.9% |
| Plant, machinery and equipment | 23 | €331 | €114 | -€218 | -65.7% |
| Furniture and vehicles | 24 | €4,517 | €5,018 | +€501 | +11.1% |
| Leasing and similar rights | 25 | €46,045 | €33,195 | -€12,850 | -27.9% |
| Current assets | 29/58 | €5,083 | €6,368 | +€1,286 | +25.3% |
| Amounts receivable within one year | 40/41 | €2,957 | €649 | -€2,308 | -78.1% |
| Other amounts receivable | 41 | €2,957 | €649 | -€2,308 | -78.1% |
| Cash at bank and in hand | 54/58 | €229 | €1,503 | +€1,274 | +557% |
| Deferred charges and accrued income | 490/1 | €1,897 | €4,216 | +€2,319 | +122% |
| Total equity and liabilities | 10/49 | €331,741 | €312,539 | -€19,202 | -5.8% |
| Equity | 10/15 | €41,298 | €43,826 | +€2,528 | +6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,698 | €22,698 | = | 0.0% |
| Distributable reserves | 133 | €22,698 | €22,698 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €2,528 | +€2,528 | |
| Amounts payable | 17/49 | €290,444 | €268,713 | -€21,730 | -7.5% |
| Amounts payable after more than one year | 17 | €216,541 | €188,073 | -€28,468 | -13.1% |
| Financial debts | 170/4 | €216,541 | €188,073 | -€28,468 | -13.1% |
| Amounts payable within one year | 42/48 | €73,902 | €75,301 | +€1,399 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €27,603 | €28,853 | +€1,250 | +4.5% |
| Trade debts | 44 | €1,349 | €1,709 | +€360 | +26.7% |
| Suppliers | 440/4 | €1,349 | €1,709 | +€360 | +26.7% |
| Taxes, remuneration and social security | 45 | €434 | €3,132 | +€2,698 | +622% |
| Taxes | 450/3 | €434 | €3,132 | +€2,698 | +622% |
| Other amounts payable | 47/48 | €44,517 | €41,608 | -€2,909 | -6.5% |
| Accrued charges and deferred income | 492/3 | - | €5,339 | +€5,339 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,118 | €22,477 | +€358 | +1.6% |
| Other operating charges | 640/8 | €3,221 | €4,739 | +€1,518 | +47.1% |
| Gross operating margin | 9900 | €36,549 | €36,983 | +€434 | +1.2% |
| Operating profit (loss) | 9901 | €11,209 | €9,767 | -€1,442 | -12.9% |
| Financial charges | 65/66B | €5,582 | €5,919 | +€338 | +6.0% |
| Recurring financial charges | 65 | €5,582 | €5,919 | +€338 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €5,628 | €3,848 | -€1,780 | -31.6% |
| Income taxes | 67/77 | €1,126 | €1,320 | +€194 | +17.2% |
| Profit (loss) for the period | 9904 | €4,502 | €2,528 | -€1,974 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,502 | €2,528 | -€1,974 | -43.8% |
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 14 October 2026 via checked.be.