LOEMCO: 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.
LOEMCO
Largest movements
- Current investments +€150,000
new in 2025: €150,000
- Debts after one year -€401,862
down €401,862 (-8.7%), from €4.6m to €4.2m
- Reserves +€400,000
up €400,000 (+8,000%), from €5,000 to €405,000
- Profit (loss) carried forward +€181,420
up €181,420 (+1,029%), from €17,625 to €199,046
- Financial income +€500,326
up €500,326 (+138,277%), from €362 to €500,688
- Gross operating margin +€47,304
up €47,304 (+18.5%), from €255,632 to €302,936
- Financial charges -€38,498
down €38,498 (-16.2%), from €236,938 to €198,440
- Taxes +€19,072
up €19,072 (+442%), from €4,320 to €23,391
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 | €5,188,638 | €5,388,009 | +€199,371 | +3.8% |
| Fixed assets | 21/28 | €5,000,000 | €5,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €5,000,000 | €5,000,000 | = | 0.0% |
| Current assets | 29/58 | €188,638 | €388,009 | +€199,371 | +106% |
| Amounts receivable within one year | 40/41 | €42,650 | €57,410 | +€14,760 | +34.6% |
| Trade receivables | 40 | €36,300 | €39,063 | +€2,763 | +7.6% |
| Other amounts receivable | 41 | €6,350 | €18,348 | +€11,998 | +189% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €145,626 | €179,911 | +€34,285 | +23.5% |
| Deferred charges and accrued income | 490/1 | €362 | €688 | +€326 | +90.1% |
| Total equity and liabilities | 10/49 | €5,188,638 | €5,388,009 | +€199,371 | +3.8% |
| Equity | 10/15 | €23,825 | €605,246 | +€581,420 | +2,440% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €5,000 | €405,000 | +€400,000 | +8,000% |
| Distributable reserves | 133 | €5,000 | €405,000 | +€400,000 | +8,000% |
| Profit (loss) carried forward | 14 | €17,625 | €199,046 | +€181,420 | +1,029% |
| Amounts payable | 17/49 | €5,164,813 | €4,782,763 | -€382,050 | -7.4% |
| Amounts payable after more than one year | 17 | €4,611,126 | €4,209,264 | -€401,862 | -8.7% |
| Financial debts | 170/4 | €4,611,126 | €4,209,264 | -€401,862 | -8.7% |
| Amounts payable within one year | 42/48 | €415,537 | €444,224 | +€28,688 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €388,874 | €401,862 | +€12,988 | +3.3% |
| Trade debts | 44 | €2,812 | €2,000 | -€812 | -28.9% |
| Suppliers | 440/4 | €2,812 | €2,000 | -€812 | -28.9% |
| Taxes, remuneration and social security | 45 | €22,991 | €40,362 | +€17,371 | +75.6% |
| Taxes | 450/3 | €22,991 | €40,362 | +€17,371 | +75.6% |
| Other amounts payable | 47/48 | €860 | - | -€860 | |
| Accrued charges and deferred income | 492/3 | €138,150 | €129,274 | -€8,875 | -6.4% |
| Other operating charges | 640/8 | €436 | €371 | -€65 | -14.9% |
| Gross operating margin | 9900 | €255,632 | €302,936 | +€47,304 | +18.5% |
| Operating profit (loss) | 9901 | €255,196 | €302,564 | +€47,369 | +18.6% |
| Financial income | 75/76B | €362 | €500,688 | +€500,326 | +138,277% |
| Recurring financial income | 75 | €362 | €500,688 | +€500,326 | +138,277% |
| Financial charges | 65/66B | €236,938 | €198,440 | -€38,498 | -16.2% |
| Recurring financial charges | 65 | €236,938 | €198,440 | -€38,498 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €18,619 | €604,812 | +€586,193 | +3,148% |
| Income taxes | 67/77 | €4,320 | €23,391 | +€19,072 | +442% |
| Profit (loss) for the period | 9904 | €14,299 | €581,420 | +€567,121 | +3,966% |
| Profit (loss) for the period to be appropriated | 9905 | €14,299 | €581,420 | +€567,121 | +3,966% |
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 14 October 2026 via checked.be.