LOUPPE MANAGEMENT: 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.
LOUPPE MANAGEMENT
Largest movements
- Receivables within one year +€47,595
up €47,595 (+51.4%), from €92,659 to €140,254
of which Other amounts receivable: +€47,233
- Tangible fixed assets -€20,199
down €20,199 (-54.6%), from €37,023 to €16,824
- Trade debts +€43,573
up €43,573 (+121%), from €36,003 to €79,576
- Debts after one year -€10,811
down €10,811 (-100%), from €10,811 to €0
- Profit (loss) carried forward -€9,878
down €9,878 (-5.4%), from -€182,801 to -€192,679
- Current portion of long-term debt -€5,571
down €5,571 (-34.0%), from €16,383 to €10,811
- Tax, wage and social debts +€5,083
up €5,083 (+6.7%), from €76,316 to €81,398
of which Taxes: +€4,963
- Financial charges -€194,454
down €194,454 (-99.5%), from €195,528 to €1,074
of which Non-recurring financial charges: -€190,000
- Financial income -€187,813
down €187,813 (-97.0%), from €193,544 to €5,731
of which Non-recurring financial income: -€190,000
- Gross operating margin -€21,349
down €21,349 (-46.9%), from €45,499 to €24,150
- Taxes +€12,950
up €12,950 (+4,633%), from €280 to €13,230
- Other operating charges -€7,002
down €7,002 (-76.9%), from €9,108 to €2,106
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 | €465,715 | €490,044 | +€24,329 | +5.2% |
| Fixed assets | 21/28 | €367,476 | €344,127 | -€23,349 | -6.4% |
| Intangible fixed assets | 21 | €20,453 | €17,303 | -€3,150 | -15.4% |
| Tangible fixed assets | 22/27 | €37,023 | €16,824 | -€20,199 | -54.6% |
| Leasing and similar rights | 25 | €37,023 | €16,824 | -€20,199 | -54.6% |
| Financial fixed assets | 28 | €310,000 | €310,000 | = | 0.0% |
| Current assets | 29/58 | €98,239 | €145,917 | +€47,678 | +48.5% |
| Amounts receivable within one year | 40/41 | €92,659 | €140,254 | +€47,595 | +51.4% |
| Trade receivables | 40 | €13,711 | €14,073 | +€362 | +2.6% |
| Other amounts receivable | 41 | €78,948 | €126,181 | +€47,233 | +59.8% |
| Cash at bank and in hand | 54/58 | €3,423 | €566 | -€2,858 | -83.5% |
| Deferred charges and accrued income | 490/1 | €2,156 | €5,098 | +€2,941 | +136% |
| Total equity and liabilities | 10/49 | €465,715 | €490,044 | +€24,329 | +5.2% |
| Equity | 10/15 | €304,752 | €294,874 | -€9,878 | -3.2% |
| Contributions | 10/11 | €470,000 | €470,000 | = | 0.0% |
| Capital | 10 | €470,000 | €470,000 | = | 0.0% |
| Issued capital | 100 | €470,000 | €470,000 | = | 0.0% |
| Reserves | 13 | €17,553 | €17,553 | = | 0.0% |
| Non-distributable reserves | 130/1 | €930 | €930 | = | 0.0% |
| Legal reserve | 130 | €930 | €930 | = | 0.0% |
| Distributable reserves | 133 | €16,623 | €16,623 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€182,801 | -€192,679 | -€9,878 | -5.4% |
| Amounts payable | 17/49 | €160,963 | €195,170 | +€34,207 | +21.3% |
| Amounts payable after more than one year | 17 | €10,811 | €0 | -€10,811 | -100% |
| Financial debts | 170/4 | €10,811 | €0 | -€10,811 | -100% |
| Amounts payable within one year | 42/48 | €150,152 | €195,170 | +€45,018 | +30.0% |
| Current portion of amounts payable after more than one year | 42 | €16,383 | €10,811 | -€5,571 | -34.0% |
| Trade debts | 44 | €36,003 | €79,576 | +€43,573 | +121% |
| Suppliers | 440/4 | €36,003 | €79,576 | +€43,573 | +121% |
| Advances received on contracts in progress | 46 | €21,451 | €21,451 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €76,316 | €81,398 | +€5,083 | +6.7% |
| Taxes | 450/3 | €75,906 | €80,868 | +€4,963 | +6.5% |
| Remuneration and social security | 454/9 | €410 | €530 | +€120 | +29.3% |
| Other amounts payable | 47/48 | €0 | €1,934 | +€1,934 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,349 | €23,349 | = | 0.0% |
| Other operating charges | 640/8 | €9,108 | €2,106 | -€7,002 | -76.9% |
| Non-recurring operating charges | 66A | €1,402 | €0 | -€1,402 | -100% |
| Gross operating margin | 9900 | €45,499 | €24,150 | -€21,349 | -46.9% |
| Operating profit (loss) | 9901 | €11,640 | -€1,305 | -€12,945 | |
| Financial income | 75/76B | €193,544 | €5,731 | -€187,813 | -97.0% |
| Recurring financial income | 75 | €3,544 | €5,731 | +€2,187 | +61.7% |
| Non-recurring financial income | 76B | €190,000 | €0 | -€190,000 | -100% |
| Financial charges | 65/66B | €195,528 | €1,074 | -€194,454 | -99.5% |
| Recurring financial charges | 65 | €5,528 | €1,074 | -€4,454 | -80.6% |
| Non-recurring financial charges | 66B | €190,000 | €0 | -€190,000 | -100% |
| Profit (loss) for the period before taxes | 9903 | €9,656 | €3,352 | -€6,304 | -65.3% |
| Income taxes | 67/77 | €280 | €13,230 | +€12,950 | +4,633% |
| Profit (loss) for the period | 9904 | €9,376 | -€9,878 | -€19,254 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,376 | -€9,878 | -€19,254 |
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 28 October 2026 via checked.be.