Louyet EuMa: 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.
What changed
Louyet EuMa
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€594,733
2024 · €128,175+€466,558
Equity
€2.9m
2024 · €3.0m-€155,267
Cash
€105,064
2024 · €3,586+€101,478
Balance sheet total
€8.1m
2024 · €6.5m+€1.5m
Largest movements
Assets
- Stocks and contracts +€1.4m
up €1.4m (+49.3%), from €2.9m to €4.4m
- Cash +€101,478
up €101,478 (+2829.8%), from €3,586 to €105,064
mainly Trade debts (+€1.3m) and Other debts (+€885,955)
Equity and liabilities
- Trade debts +€1.3m
up €1.3m (+100.4%), from €1.3m to €2.5m
- Other debts +€885,955
up €885,955 (+191.8%), from €462,033 to €1.3m
- Profit (loss) carried forward -€796,187
down €796,187 (-100.0%), from €796,187 to €0
- Reserves +€640,920
up €640,920 (+199.9%), from €320,572 to €961,492
of which Distributable reserves: +€699,173
- Short-term financial debts -€625,000
down €625,000 (-47.2%), from €1.3m to €700,000
Income statement
- Goods and materials +€1.9m
up €1.9m (+12.7%), from €15.3m to €17.3m
of which Purchases: +€4.9m
- Other operating income +€1.4m
up €1.4m (+134.2%), from €1.0m to €2.4m
- Turnover +€766,342
up €766,342 (+4.4%), from €17.3m to €18.1m
- Taxes +€214,953
up €214,953 (+386.8%), from €55,573 to €270,526
- Services and other goods -€183,606
down €183,606 (-16.5%), from €1.1m to €926,830
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.
Result 2024
€128,175
Turnover
+€766,342
Other operating income
+€1.4m
Goods and materials
-€1.9m
Services and other goods
+€183,606
Staff costs
+€124,568
Depreciation
+€25,576
Write-downs
-€20,505
Other operating charges
+€114,963
Other operating items
-€9,408
Financial income
+€3,045
Financial charges
+€36,730
Taxes
-€214,953
Result 2025
€594,733
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.
From operations
+€1.6m
Investment
-€119,010
Financing
-€1.4m
Cash 2024
€3,586
From operations (derived)
+€1.6m
Net result for the year
+€594,733
Depreciation
+€131,166
Stocks and contracts
-€1.4m
Receivables within one year
-€24,381
Deferred charges and accrued income
+€8,495
Trade debts
+€1.3m
Tax, wage and social debts
+€337,198
Advances received
-€158,321
Other debts
+€885,955
Accrued charges and deferred income
-€6,652
Investment (derived)
-€119,010
Investment in fixed assets (net)
-€119,010
Financing
-€1.4m
Short-term financial debts
-€625,000
Contributions, distributions and other
-€750,000
Cash 2025
€105,064
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,523,367 | €8,066,647 | +€1.5m | +23.7% |
| Fixed assets | 21/28 | €2,376,377 | €2,364,221 | -€12,156 | -0.5% |
| Intangible fixed assets | 21 | - | €1,938 | +€1,938 | |
| Tangible fixed assets | 22/27 | €2,376,377 | €2,362,282 | -€14,095 | -0.6% |
| Land and buildings | 22 | €1,967,130 | €1,916,844 | -€50,286 | -2.6% |
| Plant, machinery and equipment | 23 | €228,403 | €275,997 | +€47,594 | +20.8% |
| Furniture and vehicles | 24 | €130,131 | €97,096 | -€33,035 | -25.4% |
| Other tangible fixed assets | 26 | €50,713 | €72,346 | +€21,633 | +42.7% |
| Current assets | 29/58 | €4,146,990 | €5,702,426 | +€1.6m | +37.5% |
| Stocks and contracts in progress | 3 | €2,919,274 | €4,357,345 | +€1.4m | +49.3% |
| Stocks | 30/36 | €2,919,274 | €4,357,345 | +€1.4m | +49.3% |
| Goods purchased for resale | 34 | €2,919,274 | €4,357,345 | +€1.4m | +49.3% |
| Amounts receivable within one year | 40/41 | €1,184,817 | €1,209,198 | +€24,381 | +2.1% |
| Trade receivables | 40 | €1,153,553 | €1,174,301 | +€20,748 | +1.8% |
| Other amounts receivable | 41 | €31,264 | €34,897 | +€3,633 | +11.6% |
| Cash at bank and in hand | 54/58 | €3,586 | €105,064 | +€101,478 | +2829.8% |
| Deferred charges and accrued income | 490/1 | €39,313 | €30,818 | -€8,495 | -21.6% |
| Total equity and liabilities | 10/49 | €6,523,367 | €8,066,647 | +€1.5m | +23.7% |
| Equity | 10/15 | €3,008,673 | €2,853,406 | -€155,267 | -5.2% |
| Contributions | 10/11 | €1,891,914 | €1,891,914 | = | 0.0% |
| Capital | 10 | €1,891,914 | €1,891,914 | = | 0.0% |
| Issued capital | 100 | €1,891,914 | €1,891,914 | = | 0.0% |
| Reserves | 13 | €320,572 | €961,492 | +€640,920 | +199.9% |
| Non-distributable reserves | 130/1 | €70,364 | €104,731 | +€34,367 | +48.8% |
| Legal reserve | 130 | €70,364 | €104,731 | +€34,367 | +48.8% |
| Tax-exempt reserves | 132 | €224,650 | €132,030 | -€92,620 | -41.2% |
| Distributable reserves | 133 | €25,558 | €724,731 | +€699,173 | +2735.6% |
| Profit (loss) carried forward | 14 | €796,187 | €0 | -€796,187 | -100.0% |
| Amounts payable | 17/49 | €3,514,694 | €5,213,240 | +€1.7m | +48.3% |
| Amounts payable within one year | 42/48 | €3,501,034 | €5,206,232 | +€1.7m | +48.7% |
| Financial debts | 43 | €1,325,000 | €700,000 | -€625,000 | -47.2% |
| Credit institutions | 430/8 | €1,325,000 | €700,000 | -€625,000 | -47.2% |
| Trade debts | 44 | €1,259,940 | €2,525,306 | +€1.3m | +100.4% |
| Suppliers | 440/4 | €1,259,940 | €2,525,306 | +€1.3m | +100.4% |
| Advances received on contracts in progress | 46 | €248,431 | €90,110 | -€158,321 | -63.7% |
| Taxes, remuneration and social security | 45 | €205,630 | €542,828 | +€337,198 | +164.0% |
| Taxes | 450/3 | €24,533 | €330,153 | +€305,620 | +1245.8% |
| Remuneration and social security | 454/9 | €181,097 | €212,674 | +€31,577 | +17.4% |
| Other amounts payable | 47/48 | €462,033 | €1,347,988 | +€885,955 | +191.8% |
| Accrued charges and deferred income | 492/3 | €13,660 | €7,008 | -€6,652 | -48.7% |
| Operating income | 70/76A | €18,338,806 | €20,495,329 | +€2.2m | +11.8% |
| Turnover | 70 | €17,286,504 | €18,052,846 | +€766,342 | +4.4% |
| Other operating income | 74 | €1,042,894 | €2,442,483 | +€1.4m | +134.2% |
| Non-recurring operating income | 76A | €9,408 | €0 | -€9,408 | -100.0% |
| Operating charges | 60/66A | €18,019,509 | €19,534,295 | +€1.5m | +8.4% |
| Goods for resale, raw materials and consumables | 60 | €15,317,712 | €17,260,706 | +€1.9m | +12.7% |
| Purchases | 600/8 | €13,843,084 | €18,719,589 | +€4.9m | +35.2% |
| Change in stocks: decrease (increase) | 609 | €1,474,628 | -€1,458,883 | -€2.9m | |
| Services and other goods | 61 | €1,110,436 | €926,830 | -€183,606 | -16.5% |
| Remuneration, social security and pensions | 62 | €1,262,843 | €1,138,275 | -€124,568 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156,742 | €131,166 | -€25,576 | -16.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €297 | €20,802 | +€20,505 | +6904.2% |
| Other operating charges | 640/8 | €171,479 | €56,516 | -€114,963 | -67.0% |
| Operating profit (loss) | 9901 | €319,297 | €961,033 | +€641,736 | +201.0% |
| Financial income | 75/76B | €5,344 | €8,389 | +€3,045 | +57.0% |
| Recurring financial income | 75 | €5,344 | €8,389 | +€3,045 | +57.0% |
| Income from financial fixed assets | 750 | - | €4,068 | +€4,068 | |
| Other financial income | 752/9 | €5,344 | €4,321 | -€1,023 | -19.1% |
| Financial charges | 65/66B | €140,893 | €104,163 | -€36,730 | -26.1% |
| Recurring financial charges | 65 | €140,893 | €104,163 | -€36,730 | -26.1% |
| Debt charges | 650 | €133,774 | €90,729 | -€43,045 | -32.2% |
| Other financial charges | 652/9 | €7,119 | €13,434 | +€6,315 | +88.7% |
| Profit (loss) for the period before taxes | 9903 | €183,748 | €865,259 | +€681,511 | +370.9% |
| Income taxes | 67/77 | €55,573 | €270,526 | +€214,953 | +386.8% |
| Taxes | 670/3 | €55,573 | €270,526 | +€214,953 | +386.8% |
| Profit (loss) for the period | 9904 | €128,175 | €594,733 | +€466,558 | +364.0% |
| Transfer from tax-exempt reserves | 789 | - | €92,620 | +€92,620 | |
| Transfer to tax-exempt reserves | 689 | €58,940 | €0 | -€58,940 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,235 | €687,353 | +€618,118 | +892.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.