LouwieDent: 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.
LouwieDent
Largest movements
- Cash +€55,171
up €55,171 (+80.0%), from €68,964 to €124,134
mainly Other debts (+€46,781) and Current investments (+€37,000)
- Current investments -€37,000
down €37,000 (-47.4%), from €78,000 to €41,000
- Receivables within one year -€13,621
no longer reported in 2025 (was €13,621)
- Tangible fixed assets -€2,354
down €2,354 (-24.4%), from €9,664 to €7,310
of which Furniture and vehicles: -€2,892
- Other debts +€46,781
up €46,781 (+249%), from €18,791 to €65,572
- Reserves -€42,957
down €42,957 (-30.6%), from €140,491 to €97,534
- Gross operating margin -€16,367
down €16,367 (-28.9%), from €56,614 to €40,246
- Depreciation +€1,635
up €1,635 (+122%), from €1,338 to €2,973
- Financial income +€1,603
up €1,603 (+160,335%), from €1 to €1,604
- Taxes -€1,502
down €1,502 (-13.1%), from €11,486 to €9,983
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 | €171,926 | €173,530 | +€1,603 | +0.9% |
| Fixed assets | 21/28 | €9,664 | €7,310 | -€2,354 | -24.4% |
| Tangible fixed assets | 22/27 | €9,664 | €7,310 | -€2,354 | -24.4% |
| Plant, machinery and equipment | 23 | - | €538 | +€538 | |
| Furniture and vehicles | 24 | €9,664 | €6,772 | -€2,892 | -29.9% |
| Current assets | 29/58 | €162,262 | €166,220 | +€3,958 | +2.4% |
| Amounts receivable within one year | 40/41 | €13,621 | - | -€13,621 | |
| Trade receivables | 40 | €13,621 | - | -€13,621 | |
| Current investments | 50/53 | €78,000 | €41,000 | -€37,000 | -47.4% |
| Cash at bank and in hand | 54/58 | €68,964 | €124,134 | +€55,171 | +80.0% |
| Deferred charges and accrued income | 490/1 | €1,678 | €1,086 | -€592 | -35.3% |
| Total equity and liabilities | 10/49 | €171,926 | €173,530 | +€1,603 | +0.9% |
| Equity | 10/15 | €142,491 | €99,534 | -€42,957 | -30.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €140,491 | €97,534 | -€42,957 | -30.6% |
| Distributable reserves | 133 | €140,491 | €97,534 | -€42,957 | -30.6% |
| Amounts payable | 17/49 | €29,435 | €73,996 | +€44,561 | +151% |
| Amounts payable within one year | 42/48 | €28,685 | €73,246 | +€44,561 | +155% |
| Trade debts | 44 | €2,070 | €728 | -€1,342 | -64.8% |
| Suppliers | 440/4 | €2,070 | €728 | -€1,342 | -64.8% |
| Taxes, remuneration and social security | 45 | €7,824 | €6,946 | -€879 | -11.2% |
| Taxes | 450/3 | €7,824 | €6,946 | -€879 | -11.2% |
| Other amounts payable | 47/48 | €18,791 | €65,572 | +€46,781 | +249% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,338 | €2,973 | +€1,635 | +122% |
| Other operating charges | 640/8 | €944 | €767 | -€177 | -18.8% |
| Gross operating margin | 9900 | €56,614 | €40,246 | -€16,367 | -28.9% |
| Operating profit (loss) | 9901 | €54,331 | €36,506 | -€17,825 | -32.8% |
| Financial income | 75/76B | €1 | €1,604 | +€1,603 | +160,335% |
| Recurring financial income | 75 | €1 | €1,604 | +€1,603 | +160,335% |
| Financial charges | 65/66B | -€111 | €54 | +€165 | |
| Recurring financial charges | 65 | -€111 | €54 | +€165 | |
| Profit (loss) for the period before taxes | 9903 | €54,443 | €38,056 | -€16,387 | -30.1% |
| Income taxes | 67/77 | €11,486 | €9,983 | -€1,502 | -13.1% |
| Profit (loss) for the period | 9904 | €42,957 | €28,073 | -€14,884 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,957 | €28,073 | -€14,884 | -34.6% |
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 25 October 2026 via checked.be.