LOMA: 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.
LOMA
Largest movements
- Tangible fixed assets +€424,258
up €424,258 (+155.9%), from €272,061 to €696,319
- Cash -€60,469
down €60,469 (-84.3%), from €71,757 to €11,288
mainly Investment in fixed assets (net) (-€448,000) and Net result for the year (-€18,937)
- Receivables within one year -€35,021
no longer reported in 2025 (was €35,021)
- Debts after one year +€274,878
up €274,878 (+9962.2%), from €2,759 to €277,637
of which Financial debts: +€274,878
- Other debts +€59,004
up €59,004 (+121.3%), from €48,654 to €107,658
- Profit (loss) carried forward -€18,937
down €18,937 (-26.8%), from €70,686 to €51,749
- Current portion of long-term debt +€15,275
new in 2025: €15,275
- Financial charges +€8,813
new in 2025: €8,813
- Depreciation +€8,248
up €8,248 (+53.2%), from €15,494 to €23,742
- Gross operating margin -€6,922
down €6,922 (-29.9%), from €23,187 to €16,265
- Taxes -€1,451
no longer reported in 2025 (was €1,451)
- Other operating charges +€390
up €390 (+17.3%), from €2,256 to €2,646
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 | €385,078 | €713,846 | +€328,768 | +85.4% |
| Fixed assets | 21/28 | €272,061 | €696,319 | +€424,258 | +155.9% |
| Tangible fixed assets | 22/27 | €272,061 | €696,319 | +€424,258 | +155.9% |
| Land and buildings | 22 | €272,061 | €696,319 | +€424,258 | +155.9% |
| Current assets | 29/58 | €113,017 | €17,527 | -€95,489 | -84.5% |
| Amounts receivable within one year | 40/41 | €35,021 | - | -€35,021 | |
| Other amounts receivable | 41 | €35,021 | - | -€35,021 | |
| Current investments | 50/53 | €239 | €239 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €71,757 | €11,288 | -€60,469 | -84.3% |
| Deferred charges and accrued income | 490/1 | €6,000 | €6,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €385,078 | €713,846 | +€328,768 | +85.4% |
| Equity | 10/15 | €332,214 | €313,277 | -€18,937 | -5.7% |
| Contributions | 10/11 | €236,738 | €236,738 | = | 0.0% |
| Capital | 10 | €236,738 | €236,738 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Uncalled capital | 101 | €11,155 | €11,155 | = | 0.0% |
| Reserves | 13 | €24,789 | €24,789 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | = | 0.0% |
| Legal reserve | 130 | €24,789 | €24,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,686 | €51,749 | -€18,937 | -26.8% |
| Amounts payable | 17/49 | €52,864 | €400,569 | +€347,705 | +657.7% |
| Amounts payable after more than one year | 17 | €2,759 | €277,637 | +€274,878 | +9962.2% |
| Financial debts | 170/4 | - | €274,878 | +€274,878 | |
| Other amounts payable | 178/9 | €2,759 | €2,759 | = | 0.0% |
| Amounts payable within one year | 42/48 | €50,105 | €122,932 | +€72,828 | +145.4% |
| Current portion of amounts payable after more than one year | 42 | - | €15,275 | +€15,275 | |
| Taxes, remuneration and social security | 45 | €1,451 | - | -€1,451 | |
| Taxes | 450/3 | €1,451 | - | -€1,451 | |
| Other amounts payable | 47/48 | €48,654 | €107,658 | +€59,004 | +121.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,494 | €23,742 | +€8,248 | +53.2% |
| Other operating charges | 640/8 | €2,256 | €2,646 | +€390 | +17.3% |
| Gross operating margin | 9900 | €23,187 | €16,265 | -€6,922 | -29.9% |
| Operating profit (loss) | 9901 | €5,437 | -€10,124 | -€15,561 | |
| Financial charges | 65/66B | - | €8,813 | +€8,813 | |
| Recurring financial charges | 65 | - | €8,813 | +€8,813 | |
| Profit (loss) for the period before taxes | 9903 | €5,437 | -€18,937 | -€24,374 | |
| Income taxes | 67/77 | €1,451 | - | -€1,451 | |
| Profit (loss) for the period | 9904 | €3,986 | -€18,937 | -€22,923 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,986 | -€18,937 | -€22,923 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.