Ets LOMUS: 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.
Ets LOMUS
Largest movements
- Cash +€13,291
up €13,291 (+20.5%), from €64,830 to €78,120
mainly Net result for the year (+€12,614) and Receivables within one year (+€3,537)
- Stocks and contracts +€4,450
up €4,450 (+5.4%), from €82,242 to €86,692
- Receivables within one year -€3,537
down €3,537 (-9.0%), from €39,413 to €35,876
of which Trade receivables: -€3,582
- Profit (loss) carried forward +€12,614
up €12,614 (+15.9%), from -€79,498 to -€66,883
- Trade debts +€3,174
up €3,174 (+16.4%), from €19,309 to €22,484
- Debts after one year -€2,734
down €2,734 (-1.2%), from €228,691 to €225,957
- Gross operating margin -€12,853
down €12,853 (-43.8%), from €29,366 to €16,513
- Other operating charges -€2,255
down €2,255 (-45.5%), from €4,960 to €2,705
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €199,490 | €212,544 | +€13,055 | +6.5% |
| Fixed assets | 21/28 | €13,006 | €11,856 | -€1,150 | -8.8% |
| Tangible fixed assets | 22/27 | €13,006 | €11,856 | -€1,150 | -8.8% |
| Land and buildings | 22 | €9,296 | €9,296 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,710 | €2,560 | -€1,150 | -31.0% |
| Current assets | 29/58 | €186,484 | €200,688 | +€14,204 | +7.6% |
| Stocks and contracts in progress | 3 | €82,242 | €86,692 | +€4,450 | +5.4% |
| Stocks | 30/36 | €82,242 | €86,692 | +€4,450 | +5.4% |
| Amounts receivable within one year | 40/41 | €39,413 | €35,876 | -€3,537 | -9.0% |
| Trade receivables | 40 | €35,937 | €32,355 | -€3,582 | -10.0% |
| Other amounts receivable | 41 | €3,475 | €3,521 | +€46 | +1.3% |
| Cash at bank and in hand | 54/58 | €64,830 | €78,120 | +€13,291 | +20.5% |
| Total equity and liabilities | 10/49 | €199,490 | €212,544 | +€13,055 | +6.5% |
| Equity | 10/15 | -€48,511 | -€35,897 | +€12,614 | +26.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,498 | -€66,883 | +€12,614 | +15.9% |
| Amounts payable | 17/49 | €248,001 | €248,441 | +€440 | +0.2% |
| Amounts payable after more than one year | 17 | €228,691 | €225,957 | -€2,734 | -1.2% |
| Other amounts payable | 178/9 | €228,691 | €225,957 | -€2,734 | -1.2% |
| Amounts payable within one year | 42/48 | €19,309 | €22,484 | +€3,174 | +16.4% |
| Trade debts | 44 | €19,309 | €22,484 | +€3,174 | +16.4% |
| Suppliers | 440/4 | €19,309 | €22,484 | +€3,174 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,150 | €1,150 | = | 0.0% |
| Other operating charges | 640/8 | €4,960 | €2,705 | -€2,255 | -45.5% |
| Gross operating margin | 9900 | €29,366 | €16,513 | -€12,853 | -43.8% |
| Operating profit (loss) | 9901 | €23,257 | €12,658 | -€10,598 | -45.6% |
| Financial charges | 65/66B | €48 | €44 | -€4 | -8.0% |
| Recurring financial charges | 65 | €48 | €44 | -€4 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €23,209 | €12,614 | -€10,595 | -45.6% |
| Profit (loss) for the period | 9904 | €23,209 | €12,614 | -€10,595 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,209 | €12,614 | -€10,595 | -45.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.