LOMA PHARMA: 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 PHARMA
Largest movements
- Cash -€30,542
down €30,542 (-15.0%), from €203,371 to €172,830
mainly Contributions, distributions and other (-€85,000) and Trade debts (-€50,204)
- Tangible fixed assets -€23,973
down €23,973 (-5.1%), from €468,623 to €444,650
of which Land and buildings: -€14,787
- Trade debts -€50,204
down €50,204 (-17.6%), from €284,935 to €234,731
- Debts after one year -€33,173
down €33,173 (-8.1%), from €409,709 to €376,536
- Reserves +€30,678
up €30,678 (+9.9%), from €310,232 to €340,911
of which Distributable reserves: +€30,678
- Gross operating margin -€85,057
down €85,057 (-16.8%), from €505,923 to €420,865
- Staff costs -€18,675
down €18,675 (-8.5%), from €219,616 to €200,940
- Taxes -€16,798
down €16,798 (-56.7%), from €29,643 to €12,845
- Depreciation -€9,278
down €9,278 (-23.1%), from €40,089 to €30,811
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 | €1,198,552 | €1,151,001 | -€47,550 | -4.0% |
| Fixed assets | 21/28 | €468,623 | €444,650 | -€23,973 | -5.1% |
| Tangible fixed assets | 22/27 | €468,623 | €444,650 | -€23,973 | -5.1% |
| Land and buildings | 22 | €311,508 | €296,720 | -€14,787 | -4.7% |
| Plant, machinery and equipment | 23 | €19,690 | €16,870 | -€2,820 | -14.3% |
| Furniture and vehicles | 24 | €3,227 | €1,973 | -€1,254 | -38.8% |
| Other tangible fixed assets | 26 | €134,198 | €129,086 | -€5,111 | -3.8% |
| Current assets | 29/58 | €729,929 | €706,351 | -€23,578 | -3.2% |
| Stocks and contracts in progress | 3 | €278,896 | €273,163 | -€5,733 | -2.1% |
| Stocks | 30/36 | €278,896 | €273,163 | -€5,733 | -2.1% |
| Amounts receivable within one year | 40/41 | €225,996 | €232,444 | +€6,448 | +2.9% |
| Trade receivables | 40 | €199,725 | €213,181 | +€13,456 | +6.7% |
| Other amounts receivable | 41 | €26,271 | €19,263 | -€7,008 | -26.7% |
| Current investments | 50/53 | - | €7,241 | +€7,241 | |
| Cash at bank and in hand | 54/58 | €203,371 | €172,830 | -€30,542 | -15.0% |
| Deferred charges and accrued income | 490/1 | €21,666 | €20,673 | -€992 | -4.6% |
| Total equity and liabilities | 10/49 | €1,198,552 | €1,151,001 | -€47,550 | -4.0% |
| Equity | 10/15 | €328,832 | €359,511 | +€30,678 | +9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €310,232 | €340,911 | +€30,678 | +9.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €40,150 | €40,150 | = | 0.0% |
| Distributable reserves | 133 | €268,222 | €298,901 | +€30,678 | +11.4% |
| Amounts payable | 17/49 | €869,719 | €791,491 | -€78,229 | -9.0% |
| Amounts payable after more than one year | 17 | €409,709 | €376,536 | -€33,173 | -8.1% |
| Financial debts | 170/4 | €409,709 | €376,536 | -€33,173 | -8.1% |
| Amounts payable within one year | 42/48 | €456,958 | €409,982 | -€46,976 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €32,188 | €33,173 | +€985 | +3.1% |
| Trade debts | 44 | €284,935 | €234,731 | -€50,204 | -17.6% |
| Suppliers | 440/4 | €284,935 | €234,731 | -€50,204 | -17.6% |
| Taxes, remuneration and social security | 45 | €46,423 | €42,464 | -€3,958 | -8.5% |
| Taxes | 450/3 | €12,905 | €3,688 | -€9,217 | -71.4% |
| Remuneration and social security | 454/9 | €33,518 | €38,776 | +€5,258 | +15.7% |
| Other amounts payable | 47/48 | €93,411 | €99,613 | +€6,202 | +6.6% |
| Accrued charges and deferred income | 492/3 | €3,053 | €4,973 | +€1,920 | +62.9% |
| Remuneration, social security and pensions | 62 | €219,616 | €200,940 | -€18,675 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,089 | €30,811 | -€9,278 | -23.1% |
| Other operating charges | 640/8 | €4,716 | €3,618 | -€1,098 | -23.3% |
| Gross operating margin | 9900 | €505,923 | €420,865 | -€85,057 | -16.8% |
| Operating profit (loss) | 9901 | €241,502 | €185,495 | -€56,007 | -23.2% |
| Financial income | 75/76B | €3,497 | €3,230 | -€267 | -7.6% |
| Recurring financial income | 75 | €3,497 | €3,230 | -€267 | -7.6% |
| Financial charges | 65/66B | €61,642 | €60,203 | -€1,439 | -2.3% |
| Recurring financial charges | 65 | €61,642 | €60,203 | -€1,439 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €183,357 | €128,523 | -€54,834 | -29.9% |
| Income taxes | 67/77 | €29,643 | €12,845 | -€16,798 | -56.7% |
| Profit (loss) for the period | 9904 | €153,714 | €115,678 | -€38,036 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €153,714 | €115,678 | -€38,036 | -24.7% |
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 16 October 2026 via checked.be.