LOUPO: 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.
LOUPO
Largest movements
- Cash +€40,475
up €40,475 (+33.3%), from €121,452 to €161,927
mainly Net result for the year (+€107,275) and Receivables within one year (+€10,198)
- Tangible fixed assets +€35,300
up €35,300 (+143%), from €24,759 to €60,059
of which Land and buildings: +€39,646
- Receivables within one year -€10,198
down €10,198 (-49.0%), from €20,832 to €10,634
of which Trade receivables: -€20,821
- Financial fixed assets -€9,678
down €9,678 (-11.4%), from €84,800 to €75,122
- Reserves +€107,275
up €107,275 (+57.5%), from €186,431 to €293,705
- Accrued charges and deferred income -€21,315
down €21,315 (-98.9%), from €21,542 to €227
- Tax, wage and social debts -€15,687
down €15,687 (-85.2%), from €18,416 to €2,729
- Other debts -€15,537
down €15,537 (-98.0%), from €15,860 to €322
- Trade debts +€4,013
up €4,013 (+74.1%), from €5,413 to €9,426
- Financial income +€113,550
up €113,550 (+2,257,454%), from €5 to €113,555
- Gross operating margin -€71,152
down €71,152 (-85.8%), from €82,918 to €11,766
- Taxes -€15,488
down €15,488 (-97.0%), from €15,971 to €483
- Depreciation +€1,775
up €1,775 (+36.0%), from €4,928 to €6,703
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 | €253,323 | €308,928 | +€55,604 | +21.9% |
| Fixed assets | 21/28 | €109,559 | €135,182 | +€25,623 | +23.4% |
| Tangible fixed assets | 22/27 | €24,759 | €60,059 | +€35,300 | +143% |
| Land and buildings | 22 | - | €39,646 | +€39,646 | |
| Furniture and vehicles | 24 | €7,826 | €6,945 | -€881 | -11.3% |
| Other tangible fixed assets | 26 | €16,933 | €13,469 | -€3,465 | -20.5% |
| Financial fixed assets | 28 | €84,800 | €75,122 | -€9,678 | -11.4% |
| Current assets | 29/58 | €143,764 | €173,746 | +€29,982 | +20.9% |
| Amounts receivable within one year | 40/41 | €20,832 | €10,634 | -€10,198 | -49.0% |
| Trade receivables | 40 | €20,832 | €11 | -€20,821 | -99.9% |
| Other amounts receivable | 41 | - | €10,623 | +€10,623 | |
| Cash at bank and in hand | 54/58 | €121,452 | €161,927 | +€40,475 | +33.3% |
| Deferred charges and accrued income | 490/1 | €1,480 | €1,185 | -€295 | -19.9% |
| Total equity and liabilities | 10/49 | €253,323 | €308,928 | +€55,604 | +21.9% |
| Equity | 10/15 | €186,531 | €293,805 | +€107,275 | +57.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €186,431 | €293,705 | +€107,275 | +57.5% |
| Distributable reserves | 133 | €186,431 | €293,705 | +€107,275 | +57.5% |
| Amounts payable | 17/49 | €66,792 | €15,122 | -€51,670 | -77.4% |
| Amounts payable after more than one year | 17 | €2,203 | - | -€2,203 | |
| Financial debts | 170/4 | €2,203 | - | -€2,203 | |
| Amounts payable within one year | 42/48 | €43,048 | €14,895 | -€28,153 | -65.4% |
| Current portion of amounts payable after more than one year | 42 | €3,360 | €2,418 | -€942 | -28.0% |
| Trade debts | 44 | €5,413 | €9,426 | +€4,013 | +74.1% |
| Suppliers | 440/4 | €5,413 | €9,426 | +€4,013 | +74.1% |
| Taxes, remuneration and social security | 45 | €18,416 | €2,729 | -€15,687 | -85.2% |
| Taxes | 450/3 | €18,416 | €2,729 | -€15,687 | -85.2% |
| Other amounts payable | 47/48 | €15,860 | €322 | -€15,537 | -98.0% |
| Accrued charges and deferred income | 492/3 | €21,542 | €227 | -€21,315 | -98.9% |
| Non-recurring operating income | 76A | - | €4,973 | +€4,973 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,928 | €6,703 | +€1,775 | +36.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,168 | €4,980 | -€188 | -3.6% |
| Other operating charges | 640/8 | €2,007 | €1,453 | -€554 | -27.6% |
| Non-recurring operating charges | 66A | - | €22 | +€22 | |
| Gross operating margin | 9900 | €82,918 | €11,766 | -€71,152 | -85.8% |
| Operating profit (loss) | 9901 | €70,815 | -€1,392 | -€72,207 | |
| Financial income | 75/76B | €5 | €113,555 | +€113,550 | +2,257,454% |
| Recurring financial income | 75 | €5 | €113,555 | +€113,550 | +2,257,454% |
| Financial charges | 65/66B | €4,490 | €4,406 | -€85 | -1.9% |
| Recurring financial charges | 65 | €4,490 | €4,406 | -€85 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €66,330 | €107,758 | +€41,427 | +62.5% |
| Income taxes | 67/77 | €15,971 | €483 | -€15,488 | -97.0% |
| Profit (loss) for the period | 9904 | €50,359 | €107,275 | +€56,915 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €50,359 | €107,275 | +€56,915 | +113% |
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 22 October 2026 via checked.be.