LouVik: 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.
LouVik
Largest movements
- Cash +€50,142
up €50,142 (+60.3%), from €83,093 to €133,234
mainly Trade debts (+€55,283) and Deferred charges and accrued income (+€43,404)
- Deferred charges and accrued income -€43,404
down €43,404 (-85.7%), from €50,669 to €7,265
- Stocks and contracts +€25,776
up €25,776 (+26.7%), from €96,416 to €122,192
- Tangible fixed assets -€12,319
down €12,319 (-23.4%), from €52,642 to €40,324
of which Plant, machinery and equipment: -€11,811
- Reserves +€58,499
up €58,499 (+3145.1%), from €1,860 to €60,359
of which Distributable reserves: +€58,499
- Trade debts +€55,283
up €55,283 (+3125.9%), from €1,769 to €57,051
- Profit (loss) carried forward -€52,831
down €52,831 (-100.0%), from €52,831 to €0
- Accrued charges and deferred income -€31,900
down €31,900 (-100.0%), from €31,900 to €0
- Debts after one year -€7,401
down €7,401 (-6.2%), from €118,899 to €111,498
- Staff costs -€32,944
down €32,944 (-30.0%), from €109,778 to €76,833
- Gross operating margin -€20,601
down €20,601 (-15.8%), from €130,171 to €109,570
- Financial charges +€7,151
up €7,151 (+323.1%), from €2,213 to €9,364
- Taxes -€1,585
down €1,585 (-100.0%), from €1,585 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €317,576 | €341,289 | +€23,713 | +7.5% |
| Fixed assets | 21/28 | €55,369 | €44,692 | -€10,678 | -19.3% |
| Tangible fixed assets | 22/27 | €52,642 | €40,324 | -€12,319 | -23.4% |
| Plant, machinery and equipment | 23 | €50,687 | €38,876 | -€11,811 | -23.3% |
| Furniture and vehicles | 24 | €1,955 | €1,448 | -€507 | -25.9% |
| Financial fixed assets | 28 | €2,727 | €4,368 | +€1,641 | +60.2% |
| Current assets | 29/58 | €262,207 | €296,597 | +€34,391 | +13.1% |
| Stocks and contracts in progress | 3 | €96,416 | €122,192 | +€25,776 | +26.7% |
| Stocks | 30/36 | €96,416 | €122,192 | +€25,776 | +26.7% |
| Amounts receivable within one year | 40/41 | €32,029 | €33,906 | +€1,877 | +5.9% |
| Other amounts receivable | 41 | €32,029 | €33,906 | +€1,877 | +5.9% |
| Cash at bank and in hand | 54/58 | €83,093 | €133,234 | +€50,142 | +60.3% |
| Deferred charges and accrued income | 490/1 | €50,669 | €7,265 | -€43,404 | -85.7% |
| Total equity and liabilities | 10/49 | €317,576 | €341,289 | +€23,713 | +7.5% |
| Equity | 10/15 | €73,291 | €78,959 | +€5,668 | +7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €60,359 | +€58,499 | +3145.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €58,499 | +€58,499 | |
| Profit (loss) carried forward | 14 | €52,831 | €0 | -€52,831 | -100.0% |
| Amounts payable | 17/49 | €244,285 | €262,330 | +€18,045 | +7.4% |
| Amounts payable after more than one year | 17 | €118,899 | €111,498 | -€7,401 | -6.2% |
| Financial debts | 170/4 | €118,899 | €111,498 | -€7,401 | -6.2% |
| Amounts payable within one year | 42/48 | €93,486 | €150,832 | +€57,346 | +61.3% |
| Current portion of amounts payable after more than one year | 42 | €17,016 | €18,095 | +€1,079 | +6.3% |
| Trade debts | 44 | €1,769 | €57,051 | +€55,283 | +3125.9% |
| Suppliers | 440/4 | €1,769 | €57,051 | +€55,283 | +3125.9% |
| Taxes, remuneration and social security | 45 | €68,228 | €72,769 | +€4,540 | +6.7% |
| Taxes | 450/3 | €45,259 | €63,150 | +€17,891 | +39.5% |
| Remuneration and social security | 454/9 | €22,969 | €9,619 | -€13,351 | -58.1% |
| Other amounts payable | 47/48 | €6,473 | €2,917 | -€3,556 | -54.9% |
| Accrued charges and deferred income | 492/3 | €31,900 | €0 | -€31,900 | -100.0% |
| Remuneration, social security and pensions | 62 | €109,778 | €76,833 | -€32,944 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,722 | €14,974 | +€1,251 | +9.1% |
| Other operating charges | 640/8 | €2,632 | €2,731 | +€99 | +3.8% |
| Gross operating margin | 9900 | €130,171 | €109,570 | -€20,601 | -15.8% |
| Operating profit (loss) | 9901 | €4,039 | €15,032 | +€10,993 | +272.2% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €2,213 | €9,364 | +€7,151 | +323.1% |
| Recurring financial charges | 65 | €2,213 | €9,364 | +€7,151 | +323.1% |
| Profit (loss) for the period before taxes | 9903 | €1,826 | €5,668 | +€3,842 | +210.5% |
| Income taxes | 67/77 | €1,585 | €0 | -€1,585 | -100.0% |
| Profit (loss) for the period | 9904 | €240 | €5,668 | +€5,428 | +2257.0% |
| Profit (loss) for the period to be appropriated | 9905 | €240 | €5,668 | +€5,428 | +2257.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.