LOMACOM: 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.
LOMACOM
Largest movements
- Receivables within one year +€55,157
up €55,157 (+46.5%), from €118,652 to €173,809
of which Trade receivables: +€30,505
- Cash +€45,707
up €45,707 (+30.6%), from €149,552 to €195,259
mainly Depreciation (+€162,009) and Net result for the year (+€57,761)
- Tangible fixed assets +€36,887
up €36,887 (+8.4%), from €437,553 to €474,439
of which Plant, machinery and equipment: +€32,953
- Reserves +€57,761
up €57,761 (+26.0%), from €221,805 to €279,566
of which Distributable reserves: +€57,761
- Other debts +€30,153
up €30,153 (+7.9%), from €382,516 to €412,669
- Tax, wage and social debts +€26,085
up €26,085 (+85.6%), from €30,476 to €56,561
- Trade debts +€23,436
up €23,436 (+40.2%), from €58,329 to €81,765
- Gross operating margin +€35,494
up €35,494 (+14.7%), from €241,993 to €277,487
- Taxes +€20,160
up €20,160 (+275.9%), from €7,307 to €27,467
- Depreciation -€6,574
down €6,574 (-3.9%), from €168,583 to €162,009
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 | €711,726 | €849,161 | +€137,435 | +19.3% |
| Fixed assets | 21/28 | €437,958 | €474,844 | +€36,887 | +8.4% |
| Tangible fixed assets | 22/27 | €437,553 | €474,439 | +€36,887 | +8.4% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €300,448 | €333,400 | +€32,953 | +11.0% |
| Furniture and vehicles | 24 | €137,105 | €141,039 | +€3,934 | +2.9% |
| Financial fixed assets | 28 | €405 | €405 | = | 0.0% |
| Current assets | 29/58 | €273,768 | €374,316 | +€100,548 | +36.7% |
| Amounts receivable within one year | 40/41 | €118,652 | €173,809 | +€55,157 | +46.5% |
| Trade receivables | 40 | €116,898 | €147,403 | +€30,505 | +26.1% |
| Other amounts receivable | 41 | €1,754 | €26,406 | +€24,652 | +1405.4% |
| Cash at bank and in hand | 54/58 | €149,552 | €195,259 | +€45,707 | +30.6% |
| Deferred charges and accrued income | 490/1 | €5,565 | €5,248 | -€316 | -5.7% |
| Total equity and liabilities | 10/49 | €711,726 | €849,161 | +€137,435 | +19.3% |
| Equity | 10/15 | €240,405 | €298,166 | +€57,761 | +24.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €221,805 | €279,566 | +€57,761 | +26.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €221,805 | €279,566 | +€57,761 | +26.0% |
| Amounts payable | 17/49 | €471,321 | €550,995 | +€79,674 | +16.9% |
| Amounts payable within one year | 42/48 | €471,321 | €550,995 | +€79,674 | +16.9% |
| Trade debts | 44 | €58,329 | €81,765 | +€23,436 | +40.2% |
| Suppliers | 440/4 | €58,329 | €81,765 | +€23,436 | +40.2% |
| Taxes, remuneration and social security | 45 | €30,476 | €56,561 | +€26,085 | +85.6% |
| Taxes | 450/3 | €30,476 | €56,561 | +€26,085 | +85.6% |
| Other amounts payable | 47/48 | €382,516 | €412,669 | +€30,153 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168,583 | €162,009 | -€6,574 | -3.9% |
| Other operating charges | 640/8 | €12,045 | €13,038 | +€992 | +8.2% |
| Gross operating margin | 9900 | €241,993 | €277,487 | +€35,494 | +14.7% |
| Operating profit (loss) | 9901 | €61,364 | €102,439 | +€41,075 | +66.9% |
| Financial charges | 65/66B | €16,484 | €17,212 | +€727 | +4.4% |
| Recurring financial charges | 65 | €16,484 | €17,212 | +€727 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €44,880 | €85,228 | +€40,348 | +89.9% |
| Income taxes | 67/77 | €7,307 | €27,467 | +€20,160 | +275.9% |
| Profit (loss) for the period | 9904 | €37,573 | €57,761 | +€20,188 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,573 | €57,761 | +€20,188 | +53.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.