Loemer: 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.
Loemer
Largest movements
- Cash +€51,357
up €51,357 (+26.7%), from €192,432 to €243,789
mainly Net result for the year (+€63,768) and Depreciation (+€12,673)
- Tangible fixed assets -€12,673
down €12,673 (-27.7%), from €45,724 to €33,051
of which Furniture and vehicles: -€11,271
- Receivables within one year -€11,147
down €11,147 (-27.6%), from €40,408 to €29,261
- Reserves +€63,768
up €63,768 (+3437.6%), from €1,855 to €65,623
- Other debts -€29,532
down €29,532 (-12.7%), from €232,956 to €203,424
- Accrued charges and deferred income -€4,599
no longer reported in 2025 (was €4,599)
- Financial charges -€4,752
down €4,752 (-97.3%), from €4,885 to €133
- Gross operating margin -€2,487
down €2,487 (-2.5%), from €97,760 to €95,273
- Taxes +€1,284
up €1,284 (+7.8%), from €16,491 to €17,775
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 | €281,340 | €309,094 | +€27,754 | +9.9% |
| Fixed assets | 21/28 | €45,724 | €33,051 | -€12,673 | -27.7% |
| Tangible fixed assets | 22/27 | €45,724 | €33,051 | -€12,673 | -27.7% |
| Land and buildings | 22 | €6,982 | €6,022 | -€960 | -13.7% |
| Plant, machinery and equipment | 23 | €945 | €502 | -€443 | -46.8% |
| Furniture and vehicles | 24 | €37,797 | €26,526 | -€11,271 | -29.8% |
| Current assets | 29/58 | €235,616 | €276,043 | +€40,427 | +17.2% |
| Amounts receivable within one year | 40/41 | €40,408 | €29,261 | -€11,147 | -27.6% |
| Trade receivables | 40 | €40,408 | €29,261 | -€11,147 | -27.6% |
| Current investments | 50/53 | €1,782 | €1,782 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €192,432 | €243,789 | +€51,357 | +26.7% |
| Deferred charges and accrued income | 490/1 | €994 | €1,211 | +€217 | +21.8% |
| Total equity and liabilities | 10/49 | €281,340 | €309,094 | +€27,754 | +9.9% |
| Equity | 10/15 | €20,405 | €84,173 | +€63,768 | +312.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €65,623 | +€63,768 | +3437.6% |
| Distributable reserves | 133 | €1,855 | €65,623 | +€63,768 | +3437.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €260,935 | €224,921 | -€36,015 | -13.8% |
| Amounts payable within one year | 42/48 | €256,336 | €224,921 | -€31,415 | -12.3% |
| Trade debts | 44 | €937 | €557 | -€380 | -40.6% |
| Suppliers | 440/4 | €937 | €557 | -€380 | -40.6% |
| Taxes, remuneration and social security | 45 | €22,443 | €20,940 | -€1,503 | -6.7% |
| Taxes | 450/3 | €12,795 | €13,704 | +€909 | +7.1% |
| Remuneration and social security | 454/9 | €9,648 | €7,236 | -€2,412 | -25.0% |
| Other amounts payable | 47/48 | €232,956 | €203,424 | -€29,532 | -12.7% |
| Accrued charges and deferred income | 492/3 | €4,599 | - | -€4,599 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,194 | €12,673 | -€520 | -3.9% |
| Other operating charges | 640/8 | €862 | €924 | +€62 | +7.2% |
| Gross operating margin | 9900 | €97,760 | €95,273 | -€2,487 | -2.5% |
| Operating profit (loss) | 9901 | €83,704 | €81,675 | -€2,029 | -2.4% |
| Financial income | 75/76B | €6 | €1 | -€5 | -89.2% |
| Recurring financial income | 75 | €6 | €1 | -€5 | -89.2% |
| Financial charges | 65/66B | €4,885 | €133 | -€4,752 | -97.3% |
| Recurring financial charges | 65 | €4,885 | €133 | -€4,752 | -97.3% |
| Profit (loss) for the period before taxes | 9903 | €78,825 | €81,543 | +€2,718 | +3.4% |
| Income taxes | 67/77 | €16,491 | €17,775 | +€1,284 | +7.8% |
| Profit (loss) for the period | 9904 | €62,334 | €63,768 | +€1,435 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,334 | €63,768 | +€1,435 | +2.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.