Loma Projects: 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 Projects
Largest movements
- Tangible fixed assets -€41,121
down €41,121 (-6.8%), from €605,982 to €564,861
of which Land and buildings: -€42,680
- Cash +€28,075
new in 2024: €28,075
mainly Depreciation (+€44,873) and Net result for the year (+€15,242)
- Debts after one year -€44,643
down €44,643 (-10.9%), from €408,562 to €363,919
- Profit (loss) carried forward +€15,242
up €15,242 (+14.3%), from -€106,780 to -€91,538
- Other debts +€14,309
up €14,309 (+5.8%), from €246,104 to €260,413
- Other operating charges -€15,209
down €15,209 (-81.6%), from €18,631 to €3,423
- Gross operating margin +€14,952
up €14,952 (+25.6%), from €58,488 to €73,440
- Depreciation -€4,853
down €4,853 (-9.8%), from €49,726 to €44,873
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €622,202 | €608,937 | -€13,265 | -2.1% |
| Fixed assets | 21/28 | €605,982 | €564,861 | -€41,121 | -6.8% |
| Tangible fixed assets | 22/27 | €605,982 | €564,861 | -€41,121 | -6.8% |
| Land and buildings | 22 | €600,075 | €557,395 | -€42,680 | -7.1% |
| Plant, machinery and equipment | 23 | €3,059 | €5,141 | +€2,082 | +68.0% |
| Furniture and vehicles | 24 | €2,847 | €2,325 | -€522 | -18.3% |
| Current assets | 29/58 | €16,220 | €44,076 | +€27,856 | +171.7% |
| Amounts receivable within one year | 40/41 | €12,900 | €12,423 | -€477 | -3.7% |
| Trade receivables | 40 | €12,766 | €12,100 | -€666 | -5.2% |
| Other amounts receivable | 41 | €134 | €323 | +€189 | +141.2% |
| Cash at bank and in hand | 54/58 | - | €28,075 | +€28,075 | |
| Deferred charges and accrued income | 490/1 | €3,320 | €3,577 | +€257 | +7.8% |
| Total equity and liabilities | 10/49 | €622,202 | €608,937 | -€13,265 | -2.1% |
| Equity | 10/15 | -€88,180 | -€72,938 | +€15,242 | +17.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,780 | -€91,538 | +€15,242 | +14.3% |
| Amounts payable | 17/49 | €710,383 | €681,875 | -€28,508 | -4.0% |
| Amounts payable after more than one year | 17 | €408,562 | €363,919 | -€44,643 | -10.9% |
| Financial debts | 170/4 | €408,562 | €363,919 | -€44,643 | -10.9% |
| Amounts payable within one year | 42/48 | €298,577 | €314,931 | +€16,354 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €41,154 | €45,001 | +€3,847 | +9.3% |
| Financial debts | 43 | €635 | - | -€635 | |
| Credit institutions | 430/8 | €635 | - | -€635 | |
| Trade debts | 44 | €3,933 | €3,785 | -€148 | -3.8% |
| Suppliers | 440/4 | €3,933 | €3,785 | -€148 | -3.8% |
| Taxes, remuneration and social security | 45 | €6,751 | €5,732 | -€1,019 | -15.1% |
| Taxes | 450/3 | €6,751 | €5,732 | -€1,019 | -15.1% |
| Other amounts payable | 47/48 | €246,104 | €260,413 | +€14,309 | +5.8% |
| Accrued charges and deferred income | 492/3 | €3,244 | €3,026 | -€218 | -6.7% |
| Non-recurring operating income | 76A | - | €3,744 | +€3,744 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,726 | €44,873 | -€4,853 | -9.8% |
| Other operating charges | 640/8 | €18,631 | €3,423 | -€15,209 | -81.6% |
| Non-recurring operating charges | 66A | €248 | - | -€248 | |
| Gross operating margin | 9900 | €58,488 | €73,440 | +€14,952 | +25.6% |
| Operating profit (loss) | 9901 | -€10,118 | €25,144 | +€35,262 | |
| Financial income | 75/76B | €0 | €6 | +€6 | +64100.0% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +64100.0% |
| Financial charges | 65/66B | €10,078 | €9,731 | -€347 | -3.4% |
| Recurring financial charges | 65 | €10,078 | €9,731 | -€347 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,196 | €15,420 | +€35,616 | |
| Income taxes | 67/77 | €183 | €178 | -€5 | -2.9% |
| Profit (loss) for the period | 9904 | -€20,379 | €15,242 | +€35,621 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,379 | €15,242 | +€35,621 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.