Loma Studio: 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 Studio
Largest movements
- Cash +€12,042
up €12,042 (+12,993%), from €93 to €12,134
mainly Net result for the year (+€10,321) and Depreciation (+€4,136)
- Tangible fixed assets -€3,576
down €3,576 (-25.7%), from €13,902 to €10,326
- Receivables within one year -€1,149
down €1,149 (-17.7%), from €6,480 to €5,331
of which Trade receivables: -€2,608
- Formation expenses -€560
down €560 (-29.3%), from €1,909 to €1,349
- Deferred charges and accrued income -€318
no longer reported in 2025 (was €318)
- Profit (loss) carried forward +€10,321
up €10,321, from -€1,613 to €8,708
- Debts after one year -€3,990
down €3,990 (-49.0%), from €8,143 to €4,153
- Tax, wage and social debts +€2,836
up €2,836 (+69.3%), from €4,091 to €6,927
- Other debts -€2,737
no longer reported in 2025 (was €2,737)
- Gross operating margin +€12,348
up €12,348 (+172%), from €7,165 to €19,513
- Other operating charges -€6,599
down €6,599 (-99.3%), from €6,644 to €45
- Depreciation +€3,356
up €3,356 (+430%), from €780 to €4,136
- Taxes +€3,137
up €3,137 (+248%), from €1,266 to €4,402
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 | €22,701 | €29,140 | +€6,439 | +28.4% |
| Formation expenses | 20 | €1,909 | €1,349 | -€560 | -29.3% |
| Fixed assets | 21/28 | €13,902 | €10,326 | -€3,576 | -25.7% |
| Tangible fixed assets | 22/27 | €13,902 | €10,326 | -€3,576 | -25.7% |
| Furniture and vehicles | 24 | €13,902 | €10,326 | -€3,576 | -25.7% |
| Current assets | 29/58 | €6,890 | €17,465 | +€10,575 | +153% |
| Amounts receivable within one year | 40/41 | €6,480 | €5,331 | -€1,149 | -17.7% |
| Trade receivables | 40 | €6,480 | €3,872 | -€2,608 | -40.2% |
| Other amounts receivable | 41 | - | €1,459 | +€1,459 | |
| Cash at bank and in hand | 54/58 | €93 | €12,134 | +€12,042 | +12,993% |
| Deferred charges and accrued income | 490/1 | €318 | - | -€318 | |
| Total equity and liabilities | 10/49 | €22,701 | €29,140 | +€6,439 | +28.4% |
| Equity | 10/15 | €3,387 | €13,708 | +€10,321 | +305% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,613 | €8,708 | +€10,321 | |
| Amounts payable | 17/49 | €19,314 | €15,432 | -€3,881 | -20.1% |
| Amounts payable after more than one year | 17 | €8,143 | €4,153 | -€3,990 | -49.0% |
| Financial debts | 170/4 | €8,143 | €4,153 | -€3,990 | -49.0% |
| Amounts payable within one year | 42/48 | €10,907 | €11,279 | +€372 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €3,832 | €3,990 | +€157 | +4.1% |
| Trade debts | 44 | €247 | €363 | +€115 | +46.7% |
| Suppliers | 440/4 | €247 | €363 | +€115 | +46.7% |
| Taxes, remuneration and social security | 45 | €4,091 | €6,927 | +€2,836 | +69.3% |
| Taxes | 450/3 | €4,091 | €6,927 | +€2,836 | +69.3% |
| Other amounts payable | 47/48 | €2,737 | - | -€2,737 | |
| Accrued charges and deferred income | 492/3 | €264 | - | -€264 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €780 | €4,136 | +€3,356 | +430% |
| Other operating charges | 640/8 | €6,644 | €45 | -€6,599 | -99.3% |
| Gross operating margin | 9900 | €7,165 | €19,513 | +€12,348 | +172% |
| Operating profit (loss) | 9901 | -€259 | €15,332 | +€15,591 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €760 | €612 | -€148 | -19.5% |
| Recurring financial charges | 65 | €760 | €612 | -€148 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,019 | €14,723 | +€15,742 | |
| Income taxes | 67/77 | €1,266 | €4,402 | +€3,137 | +248% |
| Profit (loss) for the period | 9904 | -€2,285 | €10,321 | +€12,605 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,285 | €10,321 | +€12,605 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.