LOMACO CONSULT: 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.
LOMACO CONSULT
Largest movements
- Cash -€40,243
down €40,243 (-50.5%), from €79,659 to €39,416
mainly Net result for the year (-€63,153) and Receivables within one year (-€11,927)
- Tangible fixed assets -€26,259
down €26,259 (-66.0%), from €39,798 to €13,540
of which Furniture and vehicles: -€25,709
- Receivables within one year +€11,927
up €11,927 (+3.7%), from €318,203 to €330,130
of which Trade receivables: +€7,424
- Profit (loss) carried forward -€63,153
down €63,153 (-51.0%), from €123,864 to €60,710
- Other debts +€17,660
up €17,660 (+8.3%), from €213,502 to €231,162
- Tax, wage and social debts -€7,775
down €7,775 (-66.2%), from €11,739 to €3,964
of which Taxes: -€6,075
- Gross operating margin -€88,074
down €88,074, from €48,009 to -€40,065
- Taxes -€6,790
down €6,790 (-94.6%), from €7,181 to €391
- Financial charges -€1,249
down €1,249 (-95.1%), from €1,314 to €65
- Depreciation +€1,149
up €1,149 (+4.5%), from €25,608 to €26,757
- Financial income +€1,098
up €1,098 (+32.2%), from €3,414 to €4,512
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.
Cash bridge derived
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 | €441,970 | €387,643 | -€54,327 | -12.3% |
| Fixed assets | 21/28 | €39,948 | €13,690 | -€26,259 | -65.7% |
| Tangible fixed assets | 22/27 | €39,798 | €13,540 | -€26,259 | -66.0% |
| Plant, machinery and equipment | 23 | €1,408 | €859 | -€549 | -39.0% |
| Furniture and vehicles | 24 | €38,390 | €12,681 | -€25,709 | -67.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €402,022 | €373,953 | -€28,068 | -7.0% |
| Amounts receivable within one year | 40/41 | €318,203 | €330,130 | +€11,927 | +3.7% |
| Trade receivables | 40 | €205,629 | €213,054 | +€7,424 | +3.6% |
| Other amounts receivable | 41 | €112,573 | €117,076 | +€4,503 | +4.0% |
| Cash at bank and in hand | 54/58 | €79,659 | €39,416 | -€40,243 | -50.5% |
| Deferred charges and accrued income | 490/1 | €4,160 | €4,408 | +€248 | +6.0% |
| Total equity and liabilities | 10/49 | €441,970 | €387,643 | -€54,327 | -12.3% |
| Equity | 10/15 | €214,699 | €151,545 | -€63,153 | -29.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €84,635 | €84,635 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €82,775 | €84,635 | +€1,860 | +2.2% |
| Profit (loss) carried forward | 14 | €123,864 | €60,710 | -€63,153 | -51.0% |
| Amounts payable | 17/49 | €227,271 | €236,098 | +€8,826 | +3.9% |
| Amounts payable within one year | 42/48 | €227,271 | €236,098 | +€8,826 | +3.9% |
| Trade debts | 44 | €2,030 | €972 | -€1,059 | -52.1% |
| Suppliers | 440/4 | €2,030 | €972 | -€1,059 | -52.1% |
| Taxes, remuneration and social security | 45 | €11,739 | €3,964 | -€7,775 | -66.2% |
| Taxes | 450/3 | €10,039 | €3,964 | -€6,075 | -60.5% |
| Remuneration and social security | 454/9 | €1,700 | €0 | -€1,700 | -100.0% |
| Other amounts payable | 47/48 | €213,502 | €231,162 | +€17,660 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,608 | €26,757 | +€1,149 | +4.5% |
| Other operating charges | 640/8 | €442 | €387 | -€55 | -12.4% |
| Gross operating margin | 9900 | €48,009 | -€40,065 | -€88,074 | |
| Operating profit (loss) | 9901 | €21,959 | -€67,209 | -€89,169 | |
| Financial income | 75/76B | €3,414 | €4,512 | +€1,098 | +32.2% |
| Recurring financial income | 75 | €3,414 | €4,512 | +€1,098 | +32.2% |
| Financial charges | 65/66B | €1,314 | €65 | -€1,249 | -95.1% |
| Recurring financial charges | 65 | €1,314 | €65 | -€1,249 | -95.1% |
| Profit (loss) for the period before taxes | 9903 | €24,059 | -€62,762 | -€86,822 | |
| Income taxes | 67/77 | €7,181 | €391 | -€6,790 | -94.6% |
| Profit (loss) for the period | 9904 | €16,878 | -€63,153 | -€80,031 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,878 | -€63,153 | -€80,031 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.