LOMACA
ActiveFinancials · financial year 2025, abbreviated format
Annual accounts 2025 filed on 22-07-2026 at the NBB all 20 filings
Every figure per financial year
The operating result for 2025 is a loss of €685, larger than the loss of €671 in 2024.
Turnover and EBIT margin are not published. The abbreviated or micro format does not require them.
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Other operating charges640/8 | - | - | - | €1,008 | €567 | €604 | €607 | €620 | ▲ 2.0% |
| Gross operating margin9900 | -€729 | -€54 | -€880 | -€175 | €0 | -€487 | -€64 | -€66 | ▼ 3.0% |
| Operating profit (loss)9901 | -€1,516 | -€401 | -€1,227 | -€1,183 | -€567 | -€1,092 | -€671 | -€685 | ▼ 2.1% |
| Financial charges65/66B | - | - | - | €54 | €80 | €691 | - | €44 | - |
| Recurring financial charges65 | €65 | €2 | €112 | €54 | €80 | €691 | - | €44 | - |
| Profit (loss) for the period before taxes9903 | -€1,581 | -€403 | -€1,339 | -€1,237 | -€647 | -€1,783 | -€671 | -€730 | ▼ 8.7% |
| Income taxes67/77 | - | - | - | - | - | €14,319 | - | - | - |
| Profit (loss) for the period9904 | -€1,581 | -€403 | -€1,339 | -€1,237 | -€647 | -€16,102 | -€671 | -€730 | ▼ 8.7% |
| Profit (loss) for the period to be appropriated9905 | -€1,581 | -€403 | -€1,339 | -€1,237 | -€647 | -€16,102 | -€671 | -€730 | ▼ 8.7% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €116,486 | €116,264 | €106,743 | €105,912 | €105,832 | €88,158 | €88,094 | €88,050 | ▼ 0.1% |
| Formation expenses20 | €0 | €0 | €0 | €0 | €0 | - | - | €0 | - |
| Fixed assets21/28 | €29,158 | €29,158 | €29,158 | €29,158 | €29,158 | €29,158 | €29,158 | €29,158 | = |
| Tangible fixed assets22/27 | €14,158 | €14,158 | €14,158 | €14,158 | €14,158 | €14,158 | €14,158 | €14,158 | = |
| Land and buildings22 | - | - | - | €14,158 | €14,158 | €14,158 | €14,158 | €14,158 | = |
| Financial fixed assets28 | €15,000 | €15,000 | €15,000 | €15,000 | €15,000 | €15,000 | €15,000 | €15,000 | = |
| Current assets29/58 | €87,328 | €87,106 | €77,585 | €76,754 | €76,674 | €58,999 | €58,935 | €58,891 | ▼ 0.1% |
| Amounts receivable after more than one year29 | - | - | - | €76,723 | €76,623 | €58,924 | €58,924 | €58,889 | ▼ 0.1% |
| Trade receivables290 | - | - | - | €76,723 | €76,623 | €58,924 | €58,924 | €58,889 | ▼ 0.1% |
| Cash at bank and in hand54/58 | €44 | €42 | €6 | €31 | €51 | €75 | €12 | €3 | ▼ 78.3% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €116,486 | €116,264 | €106,743 | €105,912 | €105,832 | €88,158 | €88,094 | €88,050 | ▼ 0.1% |
| Equity10/15 | €73,595 | €73,192 | €71,853 | €70,616 | €69,969 | €53,867 | €53,196 | €52,466 | ▼ 1.4% |
| Contributions10/11 | €75,000 | €75,000 | €75,000 | €75,000 | €75,000 | €75,000 | €75,000 | €75,000 | = |
| Capital10 | - | - | - | €75,000 | €75,000 | €75,000 | €75,000 | €75,000 | = |
| Issued capital100 | - | - | - | €75,000 | €75,000 | €75,000 | €75,000 | €75,000 | = |
| Reserves13 | €473 | €473 | €473 | €473 | €473 | €473 | €473 | €473 | = |
| Non-distributable reserves130/1 | - | - | - | €473 | €473 | €473 | €473 | €473 | = |
| Legal reserve130 | - | - | - | €473 | €473 | €473 | €473 | €473 | = |
| Profit (loss) carried forward14 | -€1,878 | -€2,281 | -€3,620 | -€4,857 | -€5,504 | -€21,606 | -€22,277 | -€23,006 | ▼ 3.3% |
| Amounts payable17/49 | €42,891 | €43,072 | €34,890 | €35,296 | €35,863 | €34,290 | €34,898 | €35,583 | ▲ 2.0% |
| Amounts payable within one year42/48 | €2,881 | €3,062 | €34,890 | €35,296 | €35,863 | €34,290 | €34,898 | €35,583 | ▲ 2.0% |
| Trade debts44 | €2,881 | €3,062 | €34,890 | €35,296 | €35,863 | €34,290 | €34,898 | €35,583 | ▲ 2.0% |
| Suppliers440/4 | - | - | - | €35,296 | €35,863 | €34,290 | €34,898 | €35,583 | ▲ 2.0% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€1,581 | -€403 | -€1,339 | -€1,237 | -€647 | -€16,102 | -€671 | -€730 | ▼ 8.7% |
| Operating cash flow (approximation) | -€1,581 | -€403 | -€1,339 | -€1,237 | -€647 | -€16,102 | -€671 | -€730 | ▼ 8.7% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | €0 | -€0 | €0 | €0 | - |
| Change in cash | - | -€2 | -€36 | €25 | €20 | €24 | -€64 | -€9 | ▲ 85.7% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 12,322 companies had the same profile as LOMACA has now. Two years later, 90.3% were still going and 0.7% had gone bankrupt.
- Micro
- 20 years or older
- solvency 30% or more
- a small loss
Another 0.5% stopped without a precise date, possibly only after those two years.
The bankruptcy probability of LOMACA itself is higher: 0.9% within 12 months. It rests on far more data about LOMACA than the profile alone.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 12,322 companies, not a prediction for LOMACA. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Latest 10 of 20 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | abbreviated format | 22-07-2026 | 2026-00317085 | |
| 31-12-2024 | micro format | 29-08-2025 | 2025-00434142 | |
| 31-12-2023 | micro format | 27-08-2024 | 2024-00374929 | |
| 31-12-2022 | micro format | 13-07-2023 | 2023-00232340 | |
| 31-12-2021 | micro format | 13-07-2023 | 2023-00232161 | |
| 31-12-2020 | micro format | 23-09-2021 | 2021-68000081 | |
| 31-12-2019 | micro format | 28-08-2020 | 2020-45600559 | |
| 31-12-2018 | micro format | 29-08-2019 | 2019-53300038 | |
| 31-12-2017 | micro format | 17-08-2018 | 2018-46100297 | |
| 31-12-2016 | micro format | 26-08-2017 | 2017-47800287 |