Lovalumen: 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.
Lovalumen
Largest movements
- Receivables within one year +€17,894
up €17,894 (+8.9%), from €200,013 to €217,907
of which Trade receivables: +€28,066
- Deferred charges and accrued income +€15,624
up €15,624 (+11633.4%), from €134 to €15,758
- Other debts +€45,350
up €45,350 (+5.8%), from €786,445 to €831,795
- Reserves -€34,041
down €34,041 (-27.6%), from €123,372 to €89,331
of which Distributable reserves: -€34,041
- Trade debts +€14,882
up €14,882 (+68.4%), from €21,757 to €36,640
- Gross operating margin -€61,735
down €61,735, from €49,296 to -€12,439
- Taxes +€5,440
up €5,440 (+37.5%), from €14,494 to €19,934
- Other operating charges -€4,810
down €4,810 (-95.4%), from €5,044 to €234
- Financial charges -€4,182
down €4,182 (-74.4%), from €5,623 to €1,441
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 | €1,000,323 | €1,034,044 | +€33,722 | +3.4% |
| Fixed assets | 21/28 | €800,000 | €800,000 | = | 0.0% |
| Financial fixed assets | 28 | €800,000 | €800,000 | = | 0.0% |
| Current assets | 29/58 | €200,323 | €234,044 | +€33,722 | +16.8% |
| Amounts receivable within one year | 40/41 | €200,013 | €217,907 | +€17,894 | +8.9% |
| Trade receivables | 40 | €97,250 | €125,316 | +€28,066 | +28.9% |
| Other amounts receivable | 41 | €102,763 | €92,591 | -€10,173 | -9.9% |
| Cash at bank and in hand | 54/58 | €175 | €379 | +€205 | +116.9% |
| Deferred charges and accrued income | 490/1 | €134 | €15,758 | +€15,624 | +11633.4% |
| Total equity and liabilities | 10/49 | €1,000,323 | €1,034,044 | +€33,722 | +3.4% |
| Equity | 10/15 | €141,972 | €107,931 | -€34,041 | -24.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €123,372 | €89,331 | -€34,041 | -27.6% |
| 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 | €121,512 | €87,471 | -€34,041 | -28.0% |
| Amounts payable | 17/49 | €858,351 | €926,114 | +€67,763 | +7.9% |
| Amounts payable within one year | 42/48 | €858,351 | €926,114 | +€67,763 | +7.9% |
| Trade debts | 44 | €21,757 | €36,640 | +€14,882 | +68.4% |
| Suppliers | 440/4 | €21,757 | €36,640 | +€14,882 | +68.4% |
| Taxes, remuneration and social security | 45 | €50,149 | €57,679 | +€7,530 | +15.0% |
| Taxes | 450/3 | €45,406 | €50,239 | +€4,834 | +10.6% |
| Remuneration and social security | 454/9 | €4,743 | €7,440 | +€2,697 | +56.9% |
| Other amounts payable | 47/48 | €786,445 | €831,795 | +€45,350 | +5.8% |
| Other operating charges | 640/8 | €5,044 | €234 | -€4,810 | -95.4% |
| Gross operating margin | 9900 | €49,296 | -€12,439 | -€61,735 | |
| Operating profit (loss) | 9901 | €44,252 | -€12,674 | -€56,925 | |
| Financial income | 75/76B | €3 | €8 | +€5 | +204.2% |
| Recurring financial income | 75 | €3 | €8 | +€5 | +204.2% |
| Financial charges | 65/66B | €5,623 | €1,441 | -€4,182 | -74.4% |
| Recurring financial charges | 65 | €5,623 | €1,441 | -€4,182 | -74.4% |
| Profit (loss) for the period before taxes | 9903 | €38,631 | -€14,107 | -€52,738 | |
| Income taxes | 67/77 | €14,494 | €19,934 | +€5,440 | +37.5% |
| Profit (loss) for the period | 9904 | €24,137 | -€34,041 | -€58,178 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,137 | -€34,041 | -€58,178 |
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 6 October 2026 via checked.be.