LEONARD LOMAMI: 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.
LEONARD LOMAMI
Largest movements
- Cash -€41,386
down €41,386 (-44.0%), from €94,118 to €52,732
mainly Contributions, distributions and other (-€32,659) and Trade debts (-€30,954)
- Tangible fixed assets -€15,896
down €15,896 (-19.6%), from €81,114 to €65,218
of which Other tangible fixed assets: -€8,660
- Receivables within one year +€14,754
up €14,754 (+27.4%), from €53,904 to €68,658
of which Trade receivables: +€13,491
- Intangible fixed assets +€9,784
new in 2025: €9,784
- Current investments +€8,500
up €8,500 (+570%), from €1,493 to €9,993
- Trade debts -€30,954
down €30,954 (-77.7%), from €39,827 to €8,873
- Profit (loss) carried forward -€30,735
down €30,735 (-40.5%), from €75,935 to €45,200
- Reserves +€29,129
up €29,129 (+83.7%), from €34,806 to €63,934
of which Distributable reserves: +€29,129
- Tax, wage and social debts -€6,789
down €6,789 (-17.7%), from €38,455 to €31,666
of which Remuneration and social security: -€6,274
- Gross operating margin +€9,899
up €9,899 (+7.2%), from €138,439 to €148,338
- Financial charges -€8,150
down €8,150 (-72.8%), from €11,201 to €3,051
of which Financial charges: -€9,017
- Taxes +€4,941
up €4,941 (+32.6%), from €15,146 to €20,087
- Staff costs +€1,502
up €1,502 (+2.2%), from €69,163 to €70,665
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 | €348,953 | €316,714 | -€32,239 | -9.2% |
| Fixed assets | 21/28 | €81,114 | €75,002 | -€6,112 | -7.5% |
| Intangible fixed assets | 21 | - | €9,784 | +€9,784 | |
| Tangible fixed assets | 22/27 | €81,114 | €65,218 | -€15,896 | -19.6% |
| Furniture and vehicles | 24 | €20,868 | €13,631 | -€7,236 | -34.7% |
| Other tangible fixed assets | 26 | €60,247 | €51,587 | -€8,660 | -14.4% |
| Current assets | 29/58 | €267,839 | €241,712 | -€26,127 | -9.8% |
| Amounts receivable after more than one year | 29 | €118,210 | €110,329 | -€7,881 | -6.7% |
| Other amounts receivable | 291 | €118,210 | €110,329 | -€7,881 | -6.7% |
| Amounts receivable within one year | 40/41 | €53,904 | €68,658 | +€14,754 | +27.4% |
| Trade receivables | 40 | €14,097 | €27,588 | +€13,491 | +95.7% |
| Other amounts receivable | 41 | €39,807 | €41,070 | +€1,263 | +3.2% |
| Current investments | 50/53 | €1,493 | €9,993 | +€8,500 | +570% |
| Cash at bank and in hand | 54/58 | €94,118 | €52,732 | -€41,386 | -44.0% |
| Deferred charges and accrued income | 490/1 | €114 | - | -€114 | |
| Total equity and liabilities | 10/49 | €348,953 | €316,714 | -€32,239 | -9.2% |
| Equity | 10/15 | €172,240 | €170,634 | -€1,606 | -0.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €34,806 | €63,934 | +€29,129 | +83.7% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €28,656 | €57,784 | +€29,129 | +102% |
| Profit (loss) carried forward | 14 | €75,935 | €45,200 | -€30,735 | -40.5% |
| Amounts payable | 17/49 | €176,713 | €146,080 | -€30,633 | -17.3% |
| Amounts payable within one year | 42/48 | €176,713 | €145,527 | -€31,186 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €7,575 | €9,269 | +€1,693 | +22.4% |
| Financial debts | 43 | - | €3,061 | +€3,061 | |
| Credit institutions | 430/8 | - | €3,061 | +€3,061 | |
| Trade debts | 44 | €39,827 | €8,873 | -€30,954 | -77.7% |
| Suppliers | 440/4 | €39,827 | €8,873 | -€30,954 | -77.7% |
| Taxes, remuneration and social security | 45 | €38,455 | €31,666 | -€6,789 | -17.7% |
| Taxes | 450/3 | €24,420 | €23,905 | -€515 | -2.1% |
| Remuneration and social security | 454/9 | €14,035 | €7,761 | -€6,274 | -44.7% |
| Other amounts payable | 47/48 | €90,856 | €92,659 | +€1,803 | +2.0% |
| Accrued charges and deferred income | 492/3 | - | €553 | +€553 | |
| Remuneration, social security and pensions | 62 | €69,163 | €70,665 | +€1,502 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,272 | €20,114 | +€842 | +4.4% |
| Other operating charges | 640/8 | €2 | €1,420 | +€1,418 | +70,882% |
| Non-recurring operating charges | 66A | - | €6,480 | +€6,480 | |
| Gross operating margin | 9900 | €138,439 | €148,338 | +€9,899 | +7.2% |
| Operating profit (loss) | 9901 | €50,003 | €49,660 | -€343 | -0.7% |
| Financial income | 75/76B | €5,000 | €4,531 | -€469 | -9.4% |
| Recurring financial income | 75 | €5,000 | €4,531 | -€469 | -9.4% |
| Financial charges | 65/66B | €11,201 | €3,051 | -€8,150 | -72.8% |
| Recurring financial charges | 65 | €11,201 | €2,185 | -€9,017 | -80.5% |
| Non-recurring financial charges | 66B | - | €867 | +€867 | |
| Profit (loss) for the period before taxes | 9903 | €43,801 | €51,139 | +€7,338 | +16.8% |
| Income taxes | 67/77 | €15,146 | €20,087 | +€4,941 | +32.6% |
| Profit (loss) for the period | 9904 | €28,656 | €31,053 | +€2,397 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,656 | €31,053 | +€2,397 | +8.4% |
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 20 October 2026 via checked.be.