LOURYAN STEPHANE: 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.
LOURYAN STEPHANE
Largest movements
- Cash +€45,315
up €45,315 (+155%), from €29,313 to €74,628
mainly Net result for the year (+€35,048) and Tax, wage and social debts (+€7,011)
- Reserves +€35,000
up €35,000 (+277%), from €12,650 to €47,650
- Tax, wage and social debts +€7,011
up €7,011 (+117%), from €6,009 to €13,021
- Other debts +€3,775
up €3,775 (+41.8%), from €9,034 to €12,809
- Gross operating margin +€28,585
up €28,585 (+153%), from €18,742 to €47,327
- Taxes +€6,065
up €6,065 (+101%), from €6,009 to €12,074
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 | €29,313 | €74,628 | +€45,315 | +155% |
| Current assets | 29/58 | €29,313 | €74,628 | +€45,315 | +155% |
| Cash at bank and in hand | 54/58 | €29,313 | €74,628 | +€45,315 | +155% |
| Total equity and liabilities | 10/49 | €29,313 | €74,628 | +€45,315 | +155% |
| Equity | 10/15 | €13,671 | €48,719 | +€35,048 | +256% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €12,650 | €47,650 | +€35,000 | +277% |
| Distributable reserves | 133 | €12,650 | €47,650 | +€35,000 | +277% |
| Profit (loss) carried forward | 14 | €21 | €69 | +€48 | +226% |
| Amounts payable | 17/49 | €15,642 | €25,909 | +€10,267 | +65.6% |
| Amounts payable within one year | 42/48 | €15,642 | €25,909 | +€10,267 | +65.6% |
| Trade debts | 44 | €599 | €79 | -€520 | -86.8% |
| Suppliers | 440/4 | €599 | €79 | -€520 | -86.8% |
| Taxes, remuneration and social security | 45 | €6,009 | €13,021 | +€7,011 | +117% |
| Taxes | 450/3 | €6,009 | €13,021 | +€7,011 | +117% |
| Other amounts payable | 47/48 | €9,034 | €12,809 | +€3,775 | +41.8% |
| Gross operating margin | 9900 | €18,742 | €47,327 | +€28,585 | +153% |
| Operating profit (loss) | 9901 | €18,742 | €47,327 | +€28,585 | +153% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €61 | €205 | +€144 | +236% |
| Recurring financial charges | 65 | €61 | €205 | +€144 | +236% |
| Profit (loss) for the period before taxes | 9903 | €18,681 | €47,122 | +€28,441 | +152% |
| Income taxes | 67/77 | €6,009 | €12,074 | +€6,065 | +101% |
| Profit (loss) for the period | 9904 | €12,671 | €35,048 | +€22,377 | +177% |
| Profit (loss) for the period to be appropriated | 9905 | €12,671 | €35,048 | +€22,377 | +177% |
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 20 October 2026 via checked.be.