LOHEMA: 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.
LOHEMA
Largest movements
- Tangible fixed assets -€12,607
down €12,607 (-15.0%), from €84,196 to €71,588
of which Furniture and vehicles: -€7,599
- Receivables within one year +€5,586
up €5,586 (+38.0%), from €14,689 to €20,275
of which Trade receivables: +€5,762
- Cash +€3,944
up €3,944 (+53.3%), from €7,396 to €11,341
mainly Depreciation (+€18,938) and Trade debts (+€7,812)
- Stocks and contracts -€1,417
down €1,417 (-48.1%), from €2,943 to €1,526
- Debts after one year -€15,334
down €15,334 (-23.2%), from €65,983 to €50,649
- Trade debts +€7,812
up €7,812 (+142.2%), from €5,496 to €13,308
- Profit (loss) carried forward +€5,802
up €5,802 (+88.9%), from -€6,526 to -€724
- Tax, wage and social debts -€3,150
down €3,150 (-32.3%), from €9,753 to €6,603
of which Remuneration and social security: -€1,778
- Other debts +€2,743
up €2,743 (+735.6%), from €373 to €3,116
- Gross operating margin -€5,006
down €5,006 (-12.5%), from €40,022 to €35,016
- Depreciation -€1,544
down €1,544 (-7.5%), from €20,482 to €18,938
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 | €110,443 | €106,886 | -€3,557 | -3.2% |
| Fixed assets | 21/28 | €84,596 | €71,988 | -€12,607 | -14.9% |
| Tangible fixed assets | 22/27 | €84,196 | €71,588 | -€12,607 | -15.0% |
| Land and buildings | 22 | €75,288 | €70,356 | -€4,933 | -6.6% |
| Plant, machinery and equipment | 23 | €75 | - | -€75 | |
| Furniture and vehicles | 24 | €8,832 | €1,232 | -€7,599 | -86.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €25,848 | €34,898 | +€9,050 | +35.0% |
| Stocks and contracts in progress | 3 | €2,943 | €1,526 | -€1,417 | -48.1% |
| Stocks | 30/36 | €2,943 | €1,526 | -€1,417 | -48.1% |
| Amounts receivable within one year | 40/41 | €14,689 | €20,275 | +€5,586 | +38.0% |
| Trade receivables | 40 | €14,480 | €20,242 | +€5,762 | +39.8% |
| Other amounts receivable | 41 | €210 | €34 | -€176 | -84.0% |
| Cash at bank and in hand | 54/58 | €7,396 | €11,341 | +€3,944 | +53.3% |
| Deferred charges and accrued income | 490/1 | €819 | €1,756 | +€937 | +114.4% |
| Total equity and liabilities | 10/49 | €110,443 | €106,886 | -€3,557 | -3.2% |
| Equity | 10/15 | €12,074 | €17,876 | +€5,802 | +48.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,526 | -€724 | +€5,802 | +88.9% |
| Amounts payable | 17/49 | €98,369 | €89,010 | -€9,360 | -9.5% |
| Amounts payable after more than one year | 17 | €65,983 | €50,649 | -€15,334 | -23.2% |
| Financial debts | 170/4 | €65,983 | €50,649 | -€15,334 | -23.2% |
| Amounts payable within one year | 42/48 | €32,386 | €38,361 | +€5,975 | +18.4% |
| Current portion of amounts payable after more than one year | 42 | €16,765 | €15,334 | -€1,431 | -8.5% |
| Trade debts | 44 | €5,496 | €13,308 | +€7,812 | +142.2% |
| Suppliers | 440/4 | €5,496 | €13,308 | +€7,812 | +142.2% |
| Taxes, remuneration and social security | 45 | €9,753 | €6,603 | -€3,150 | -32.3% |
| Taxes | 450/3 | €7,975 | €6,603 | -€1,372 | -17.2% |
| Remuneration and social security | 454/9 | €1,778 | - | -€1,778 | |
| Other amounts payable | 47/48 | €373 | €3,116 | +€2,743 | +735.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,482 | €18,938 | -€1,544 | -7.5% |
| Other operating charges | 640/8 | €2,008 | €1,827 | -€181 | -9.0% |
| Gross operating margin | 9900 | €40,022 | €35,016 | -€5,006 | -12.5% |
| Operating profit (loss) | 9901 | €17,532 | €14,251 | -€3,280 | -18.7% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €1,980 | €1,723 | -€257 | -13.0% |
| Recurring financial charges | 65 | €1,980 | €1,723 | -€257 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €15,554 | €12,528 | -€3,026 | -19.5% |
| Income taxes | 67/77 | €5,711 | €5,726 | +€14 | +0.3% |
| Profit (loss) for the period | 9904 | €9,843 | €6,802 | -€3,041 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,843 | €6,802 | -€3,041 | -30.9% |
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 9 October 2026 via checked.be.