LOMA: 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.
LOMA
Largest movements
- Tangible fixed assets +€74,017
up €74,017 (+72.0%), from €102,764 to €176,781
of which Plant, machinery and equipment: +€48,023
- Receivables after one year -€58,000
down €58,000 (-19.7%), from €293,729 to €235,729
- Receivables within one year +€49,400
up €49,400 (+9,159%), from €539 to €49,939
- Debts after one year +€16,280
new in 2025: €16,280
- Trade debts +€12,946
up €12,946 (+184%), from €7,039 to €19,985
- Reserves +€12,244
up €12,244 (+3.1%), from €401,290 to €413,534
of which Distributable reserves: +€12,244
- Tax, wage and social debts +€8,693
up €8,693 (+31.4%), from €27,650 to €36,343
of which Taxes: +€9,022
- Accrued charges and deferred income +€7,780
up €7,780 (+2,803%), from €278 to €8,058
- Gross operating margin +€48,163
up €48,163 (+13.4%), from €360,172 to €408,335
- Staff costs +€37,770
up €37,770 (+22.1%), from €170,980 to €208,750
- Taxes -€10,671
down €10,671 (-17.5%), from €61,074 to €50,404
- Depreciation +€4,128
up €4,128 (+14.4%), from €28,665 to €32,793
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 | €456,549 | €519,991 | +€63,442 | +13.9% |
| Fixed assets | 21/28 | €105,664 | €179,681 | +€74,017 | +70.0% |
| Tangible fixed assets | 22/27 | €102,764 | €176,781 | +€74,017 | +72.0% |
| Plant, machinery and equipment | 23 | €43,756 | €91,779 | +€48,023 | +110% |
| Furniture and vehicles | 24 | €46,651 | €51,589 | +€4,937 | +10.6% |
| Other tangible fixed assets | 26 | €12,357 | €33,414 | +€21,057 | +170% |
| Financial fixed assets | 28 | €2,900 | €2,900 | = | 0.0% |
| Current assets | 29/58 | €350,884 | €340,309 | -€10,575 | -3.0% |
| Amounts receivable after more than one year | 29 | €293,729 | €235,729 | -€58,000 | -19.7% |
| Other amounts receivable | 291 | €293,729 | €235,729 | -€58,000 | -19.7% |
| Stocks and contracts in progress | 3 | €9,534 | €8,219 | -€1,315 | -13.8% |
| Stocks | 30/36 | €9,534 | €8,219 | -€1,315 | -13.8% |
| Amounts receivable within one year | 40/41 | €539 | €49,939 | +€49,400 | +9,159% |
| Other amounts receivable | 41 | €539 | €49,939 | +€49,400 | +9,159% |
| Cash at bank and in hand | 54/58 | €42,661 | €42,973 | +€311 | +0.7% |
| Deferred charges and accrued income | 490/1 | €4,420 | €3,449 | -€971 | -22.0% |
| Total equity and liabilities | 10/49 | €456,549 | €519,991 | +€63,442 | +13.9% |
| Equity | 10/15 | €407,684 | €420,729 | +€13,045 | +3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €401,290 | €413,534 | +€12,244 | +3.1% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €400,790 | €413,034 | +€12,244 | +3.1% |
| Profit (loss) carried forward | 14 | €194 | €995 | +€801 | +413% |
| Amounts payable | 17/49 | €48,865 | €99,261 | +€50,397 | +103% |
| Amounts payable after more than one year | 17 | - | €16,280 | +€16,280 | |
| Financial debts | 170/4 | - | €16,280 | +€16,280 | |
| Amounts payable within one year | 42/48 | €48,587 | €74,924 | +€26,337 | +54.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,720 | +€3,720 | |
| Trade debts | 44 | €7,039 | €19,985 | +€12,946 | +184% |
| Suppliers | 440/4 | €7,039 | €19,985 | +€12,946 | +184% |
| Advances received on contracts in progress | 46 | €5,576 | €8,366 | +€2,790 | +50.0% |
| Taxes, remuneration and social security | 45 | €27,650 | €36,343 | +€8,693 | +31.4% |
| Taxes | 450/3 | €15,541 | €24,563 | +€9,022 | +58.1% |
| Remuneration and social security | 454/9 | €12,109 | €11,780 | -€329 | -2.7% |
| Other amounts payable | 47/48 | €8,323 | €6,510 | -€1,813 | -21.8% |
| Accrued charges and deferred income | 492/3 | €278 | €8,058 | +€7,780 | +2,803% |
| Non-recurring operating income | 76A | €812 | - | -€812 | |
| Remuneration, social security and pensions | 62 | €170,980 | €208,750 | +€37,770 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,665 | €32,793 | +€4,128 | +14.4% |
| Other operating charges | 640/8 | €1,794 | €4,482 | +€2,688 | +150% |
| Non-recurring operating charges | 66A | €5,385 | - | -€5,385 | |
| Gross operating margin | 9900 | €360,172 | €408,335 | +€48,163 | +13.4% |
| Operating profit (loss) | 9901 | €153,348 | €162,310 | +€8,962 | +5.8% |
| Financial income | 75/76B | €16,471 | €14,935 | -€1,536 | -9.3% |
| Recurring financial income | 75 | €16,471 | €14,935 | -€1,536 | -9.3% |
| Financial charges | 65/66B | €565 | €796 | +€230 | +40.7% |
| Recurring financial charges | 65 | €565 | €796 | +€230 | +40.7% |
| Profit (loss) for the period before taxes | 9903 | €169,254 | €176,449 | +€7,195 | +4.3% |
| Income taxes | 67/77 | €61,074 | €50,404 | -€10,671 | -17.5% |
| Profit (loss) for the period | 9904 | €108,179 | €126,045 | +€17,866 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €108,179 | €126,045 | +€17,866 | +16.5% |
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 24 October 2026 via checked.be.