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
- Financial fixed assets +€611,199
up €611,199 (+1,410,892%), from €43 to €611,242
- Cash -€60,352
down €60,352 (-62.2%), from €97,033 to €36,681
mainly Investment in fixed assets (net) (-€611,199) and Receivables within one year (-€16,379)
- Receivables within one year +€16,379
up €16,379 (+695%), from €2,355 to €18,734
of which Trade receivables: +€18,150
- Debts after one year +€382,550
new in 2026: €382,550
- Profit (loss) carried forward +€94,232
up €94,232 (+91.2%), from €103,315 to €197,547
- Current portion of long-term debt +€69,650
new in 2026: €69,650
- Other debts +€12,944
up €12,944 (+670%), from €1,932 to €14,876
- Gross operating margin +€15,895
up €15,895 (+13.9%), from €114,730 to €130,625
- Taxes +€4,790
up €4,790 (+17.1%), from €28,040 to €32,830
- Financial charges +€2,935
up €2,935 (+137%), from €2,139 to €5,074
- Financial income +€2,917
up €2,917 (+294%), from €991 to €3,908
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,122 | €681,413 | +€565,291 | +487% |
| Fixed assets | 21/28 | €13,038 | €622,198 | +€609,160 | +4,672% |
| Tangible fixed assets | 22/27 | €12,995 | €10,956 | -€2,038 | -15.7% |
| Furniture and vehicles | 24 | €1,334 | €766 | -€568 | -42.6% |
| Other tangible fixed assets | 26 | €11,660 | €10,190 | -€1,471 | -12.6% |
| Financial fixed assets | 28 | €43 | €611,242 | +€611,199 | +1,410,892% |
| Current assets | 29/58 | €103,085 | €59,215 | -€43,869 | -42.6% |
| Amounts receivable within one year | 40/41 | €2,355 | €18,734 | +€16,379 | +695% |
| Trade receivables | 40 | €584 | €18,734 | +€18,150 | +3,109% |
| Other amounts receivable | 41 | €1,771 | - | -€1,771 | |
| Cash at bank and in hand | 54/58 | €97,033 | €36,681 | -€60,352 | -62.2% |
| Deferred charges and accrued income | 490/1 | €3,696 | €3,800 | +€104 | +2.8% |
| Total equity and liabilities | 10/49 | €116,122 | €681,413 | +€565,291 | +487% |
| Equity | 10/15 | €105,315 | €199,547 | +€94,232 | +89.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,315 | €197,547 | +€94,232 | +91.2% |
| Amounts payable | 17/49 | €10,807 | €481,866 | +€471,059 | +4,359% |
| Amounts payable after more than one year | 17 | - | €382,550 | +€382,550 | |
| Financial debts | 170/4 | - | €382,550 | +€382,550 | |
| Amounts payable within one year | 42/48 | €10,807 | €99,316 | +€88,509 | +819% |
| Current portion of amounts payable after more than one year | 42 | - | €69,650 | +€69,650 | |
| Trade debts | 44 | €599 | €909 | +€310 | +51.8% |
| Suppliers | 440/4 | €599 | €909 | +€310 | +51.8% |
| Taxes, remuneration and social security | 45 | €8,276 | €13,881 | +€5,605 | +67.7% |
| Taxes | 450/3 | €8,276 | €13,881 | +€5,605 | +67.7% |
| Other amounts payable | 47/48 | €1,932 | €14,876 | +€12,944 | +670% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,409 | €2,038 | -€371 | -15.4% |
| Other operating charges | 640/8 | €1,110 | €360 | -€750 | -67.6% |
| Gross operating margin | 9900 | €114,730 | €130,625 | +€15,895 | +13.9% |
| Operating profit (loss) | 9901 | €111,211 | €128,227 | +€17,016 | +15.3% |
| Financial income | 75/76B | €991 | €3,908 | +€2,917 | +294% |
| Recurring financial income | 75 | €991 | €3,908 | +€2,917 | +294% |
| Financial charges | 65/66B | €2,139 | €5,074 | +€2,935 | +137% |
| Recurring financial charges | 65 | €2,139 | €5,074 | +€2,935 | +137% |
| Profit (loss) for the period before taxes | 9903 | €110,063 | €127,062 | +€16,998 | +15.4% |
| Income taxes | 67/77 | €28,040 | €32,830 | +€4,790 | +17.1% |
| Profit (loss) for the period | 9904 | €82,023 | €94,232 | +€12,209 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €82,023 | €94,232 | +€12,209 | +14.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.