Lousim: 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.
Lousim
Largest movements
- Receivables within one year -€22,842
down €22,842 (-85.2%), from €26,817 to €3,975
of which Trade receivables: -€22,906
- Profit (loss) carried forward +€43,056
up €43,056 (+114.5%), from €37,609 to €80,665
- Debts after one year -€43,052
down €43,052 (-15.6%), from €276,301 to €233,250
of which Financial debts: -€43,052
- Trade debts -€16,080
down €16,080 (-68.5%), from €23,480 to €7,400
- Gross operating margin +€6,351
up €6,351 (+7.7%), from €82,426 to €88,777
- Depreciation +€1,335
up €1,335 (+5.3%), from €25,133 to €26,469
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 | €649,081 | €629,346 | -€19,735 | -3.0% |
| Fixed assets | 21/28 | €588,787 | €589,023 | +€235 | 0.0% |
| Tangible fixed assets | 22/27 | €588,787 | €589,023 | +€235 | 0.0% |
| Land and buildings | 22 | €588,787 | €589,023 | +€235 | 0.0% |
| Current assets | 29/58 | €60,293 | €40,323 | -€19,970 | -33.1% |
| Amounts receivable within one year | 40/41 | €26,817 | €3,975 | -€22,842 | -85.2% |
| Trade receivables | 40 | €26,704 | €3,798 | -€22,906 | -85.8% |
| Other amounts receivable | 41 | €113 | €177 | +€64 | +56.5% |
| Cash at bank and in hand | 54/58 | €32,442 | €35,311 | +€2,869 | +8.8% |
| Deferred charges and accrued income | 490/1 | €1,035 | €1,038 | +€3 | +0.3% |
| Total equity and liabilities | 10/49 | €649,081 | €629,346 | -€19,735 | -3.0% |
| Equity | 10/15 | €232,486 | €272,095 | +€39,609 | +17.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €97,211 | €97,211 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €97,211 | €97,211 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,609 | €80,665 | +€43,056 | +114.5% |
| Investment grants | 15 | €77,666 | €74,219 | -€3,447 | -4.4% |
| Amounts payable | 17/49 | €416,595 | €357,251 | -€59,344 | -14.2% |
| Amounts payable after more than one year | 17 | €276,301 | €233,250 | -€43,052 | -15.6% |
| Financial debts | 170/4 | €259,501 | €216,450 | -€43,052 | -16.6% |
| Other amounts payable | 178/9 | €16,800 | €16,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €140,294 | €124,001 | -€16,292 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €42,214 | €43,052 | +€838 | +2.0% |
| Trade debts | 44 | €23,480 | €7,400 | -€16,080 | -68.5% |
| Suppliers | 440/4 | €23,480 | €7,400 | -€16,080 | -68.5% |
| Other amounts payable | 47/48 | €74,600 | €73,550 | -€1,050 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,133 | €26,469 | +€1,335 | +5.3% |
| Other operating charges | 640/8 | €4,911 | €4,874 | -€37 | -0.7% |
| Gross operating margin | 9900 | €82,426 | €88,777 | +€6,351 | +7.7% |
| Operating profit (loss) | 9901 | €52,381 | €57,434 | +€5,053 | +9.6% |
| Financial income | 75/76B | €3,447 | €3,447 | = | 0.0% |
| Recurring financial income | 75 | €3,447 | €3,447 | = | 0.0% |
| Financial charges | 65/66B | €6,833 | €6,002 | -€831 | -12.2% |
| Recurring financial charges | 65 | €6,833 | €6,002 | -€831 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €48,996 | €54,880 | +€5,884 | +12.0% |
| Income taxes | 67/77 | €11,387 | €11,823 | +€436 | +3.8% |
| Profit (loss) for the period | 9904 | €37,609 | €43,056 | +€5,448 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,609 | €43,056 | +€5,448 | +14.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.