DAP LOMA: 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.
DAP LOMA
Largest movements
- Tangible fixed assets +€100,231
up €100,231 (+38.2%), from €262,085 to €362,316
of which Land and buildings: +€82,788
- Cash +€24,571
up €24,571 (+42,385%), from €58 to €24,629
mainly Debts after one year (+€208,110) and Trade debts (+€21,720)
- Deferred charges and accrued income +€8,591
up €8,591 (+171%), from €5,032 to €13,623
- Receivables within one year -€5,175
down €5,175 (-21.8%), from €23,753 to €18,579
- Debts after one year +€208,110
new in 2025: €208,110
- Other debts -€59,610
down €59,610 (-29.8%), from €200,225 to €140,615
- Profit (loss) carried forward -€36,073
down €36,073 (-896%), from -€4,027 to -€40,099
- Trade debts +€21,720
up €21,720 (+222%), from €9,783 to €31,503
- Tax, wage and social debts -€19,585
down €19,585 (-57.1%), from €34,283 to €14,698
- Gross operating margin -€16,323
down €16,323, from €13,026 to -€3,297
- Depreciation +€8,341
up €8,341 (+78.3%), from €10,647 to €18,987
- Financial charges +€5,954
up €5,954 (+159%), from €3,747 to €9,702
of which Financial charges: +€6,074
- Other operating charges +€1,892
up €1,892 (+86.0%), from €2,200 to €4,092
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 | €290,928 | €419,147 | +€128,218 | +44.1% |
| Fixed assets | 21/28 | €262,085 | €362,316 | +€100,231 | +38.2% |
| Tangible fixed assets | 22/27 | €262,085 | €362,316 | +€100,231 | +38.2% |
| Land and buildings | 22 | €249,435 | €332,223 | +€82,788 | +33.2% |
| Plant, machinery and equipment | 23 | €772 | €6,088 | +€5,316 | +688% |
| Furniture and vehicles | 24 | €8,803 | €24,006 | +€15,203 | +173% |
| Other tangible fixed assets | 26 | €3,075 | - | -€3,075 | |
| Current assets | 29/58 | €28,843 | €56,830 | +€27,987 | +97.0% |
| Amounts receivable within one year | 40/41 | €23,753 | €18,579 | -€5,175 | -21.8% |
| Trade receivables | 40 | €23,753 | €18,579 | -€5,175 | -21.8% |
| Cash at bank and in hand | 54/58 | €58 | €24,629 | +€24,571 | +42,385% |
| Deferred charges and accrued income | 490/1 | €5,032 | €13,623 | +€8,591 | +171% |
| Total equity and liabilities | 10/49 | €290,928 | €419,147 | +€128,218 | +44.1% |
| Equity | 10/15 | €46,638 | €10,565 | -€36,073 | -77.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | - | -€2,500 | |
| Other | 1109/19 | €2,500 | - | -€2,500 | |
| Reserves | 13 | €48,164 | €48,164 | = | 0.0% |
| Distributable reserves | 133 | €48,164 | €48,164 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,027 | -€40,099 | -€36,073 | -896% |
| Amounts payable | 17/49 | €244,291 | €408,582 | +€164,291 | +67.3% |
| Amounts payable after more than one year | 17 | - | €208,110 | +€208,110 | |
| Financial debts | 170/4 | - | €208,110 | +€208,110 | |
| Amounts payable within one year | 42/48 | €244,291 | €200,472 | -€43,819 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | - | €13,656 | +€13,656 | |
| Trade debts | 44 | €9,783 | €31,503 | +€21,720 | +222% |
| Suppliers | 440/4 | €9,783 | €31,503 | +€21,720 | +222% |
| Taxes, remuneration and social security | 45 | €34,283 | €14,698 | -€19,585 | -57.1% |
| Taxes | 450/3 | €34,283 | €14,698 | -€19,585 | -57.1% |
| Other amounts payable | 47/48 | €200,225 | €140,615 | -€59,610 | -29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,647 | €18,987 | +€8,341 | +78.3% |
| Other operating charges | 640/8 | €2,200 | €4,092 | +€1,892 | +86.0% |
| Non-recurring operating charges | 66A | €500 | - | -€500 | |
| Gross operating margin | 9900 | €13,026 | -€3,297 | -€16,323 | |
| Operating profit (loss) | 9901 | -€320 | -€26,375 | -€26,056 | -8,145% |
| Financial income | 75/76B | €41 | €5 | -€36 | -88.6% |
| Recurring financial income | 75 | €41 | €5 | -€36 | -88.6% |
| Financial charges | 65/66B | €3,747 | €9,702 | +€5,954 | +159% |
| Recurring financial charges | 65 | €3,628 | €9,702 | +€6,074 | +167% |
| Non-recurring financial charges | 66B | €120 | - | -€120 | |
| Profit (loss) for the period before taxes | 9903 | -€4,027 | -€36,073 | -€32,046 | -796% |
| Profit (loss) for the period | 9904 | -€4,027 | -€36,073 | -€32,046 | -796% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,027 | -€36,073 | -€32,046 | -796% |
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 22 October 2026 via checked.be.