LODAMED: 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.
LODAMED
Largest movements
- Receivables within one year +€10,189
up €10,189 (+41.4%), from €24,638 to €34,827
of which Other amounts receivable: +€8,922
- Receivables after one year +€4,949
up €4,949 (+4.0%), from €123,735 to €128,684
- Cash -€2,179
down €2,179 (-6.3%), from €34,719 to €32,540
mainly Receivables within one year (-€10,189) and Other debts (-€7,561)
- Reserves +€15,072
up €15,072 (+9.9%), from €151,860 to €166,932
of which Distributable reserves: +€15,072
- Other debts -€7,561
no longer reported in 2025 (was €7,561)
- Tax, wage and social debts +€5,544
new in 2025: €5,544
- Profit (loss) carried forward +€3,395
up €3,395 (+89.5%), from €3,793 to €7,188
- Gross operating margin +€5,421
up €5,421 (+30.2%), from €17,923 to €23,343
- Taxes +€916
up €916 (+16.0%), from €5,743 to €6,659
- Financial income +€599
up €599 (+12.0%), from €4,979 to €5,578
- Depreciation +€472
new in 2025: €472
- Other operating charges +€308
up €308 (+12.9%), from €2,400 to €2,708
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.
Cash bridge derived
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 | €183,592 | €197,304 | +€13,712 | +7.5% |
| Fixed assets | 21/28 | €25 | €1,252 | +€1,227 | +4909.7% |
| Tangible fixed assets | 22/27 | - | €1,227 | +€1,227 | |
| Furniture and vehicles | 24 | - | €1,227 | +€1,227 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €183,567 | €196,052 | +€12,485 | +6.8% |
| Amounts receivable after more than one year | 29 | €123,735 | €128,684 | +€4,949 | +4.0% |
| Other amounts receivable | 291 | €123,735 | €128,684 | +€4,949 | +4.0% |
| Amounts receivable within one year | 40/41 | €24,638 | €34,827 | +€10,189 | +41.4% |
| Trade receivables | 40 | €22,335 | €23,602 | +€1,267 | +5.7% |
| Other amounts receivable | 41 | €2,303 | €11,225 | +€8,922 | +387.4% |
| Cash at bank and in hand | 54/58 | €34,719 | €32,540 | -€2,179 | -6.3% |
| Deferred charges and accrued income | 490/1 | €475 | - | -€475 | |
| Total equity and liabilities | 10/49 | €183,592 | €197,304 | +€13,712 | +7.5% |
| Equity | 10/15 | €168,053 | €186,520 | +€18,467 | +11.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €151,860 | €166,932 | +€15,072 | +9.9% |
| 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 | €150,000 | €165,072 | +€15,072 | +10.0% |
| Profit (loss) carried forward | 14 | €3,793 | €7,188 | +€3,395 | +89.5% |
| Amounts payable | 17/49 | €15,539 | €10,784 | -€4,755 | -30.6% |
| Amounts payable within one year | 42/48 | €15,539 | €10,784 | -€4,755 | -30.6% |
| Current portion of amounts payable after more than one year | 42 | €3,382 | €2,527 | -€856 | -25.3% |
| Financial debts | 43 | €468 | - | -€468 | |
| Credit institutions | 430/8 | €468 | - | -€468 | |
| Trade debts | 44 | €4,128 | €2,713 | -€1,415 | -34.3% |
| Suppliers | 440/4 | €4,128 | €2,713 | -€1,415 | -34.3% |
| Taxes, remuneration and social security | 45 | - | €5,544 | +€5,544 | |
| Taxes | 450/3 | - | €5,544 | +€5,544 | |
| Other amounts payable | 47/48 | €7,561 | - | -€7,561 | |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €472 | +€472 | |
| Other operating charges | 640/8 | €2,400 | €2,708 | +€308 | +12.9% |
| Gross operating margin | 9900 | €17,923 | €23,343 | +€5,421 | +30.2% |
| Operating profit (loss) | 9901 | €15,523 | €20,163 | +€4,641 | +29.9% |
| Financial income | 75/76B | €4,979 | €5,578 | +€599 | +12.0% |
| Recurring financial income | 75 | €4,979 | €5,578 | +€599 | +12.0% |
| Financial charges | 65/66B | €720 | €615 | -€105 | -14.6% |
| Recurring financial charges | 65 | €720 | €615 | -€105 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €19,782 | €25,126 | +€5,344 | +27.0% |
| Income taxes | 67/77 | €5,743 | €6,659 | +€916 | +16.0% |
| Profit (loss) for the period | 9904 | €14,039 | €18,467 | +€4,428 | +31.5% |
| Transfer from tax-exempt reserves | 789 | - | €1,128 | +€1,128 | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €14,039 | €19,595 | +€5,556 | +39.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.