LOMACT: 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.
LOMACT
Largest movements
- Receivables within one year +€36,193
up €36,193 (+1134.4%), from €3,191 to €39,384
- Cash -€35,860
down €35,860 (-83.6%), from €42,901 to €7,041
mainly Investment in fixed assets (net) (-€48,170) and Receivables within one year (-€36,193)
- Tangible fixed assets +€30,496
up €30,496 (+31.2%), from €97,668 to €128,164
of which Furniture and vehicles: +€25,037
- Current investments +€4,065
new in 2025: €4,065
- Other debts +€36,511
up €36,511 (+1587.6%), from €2,300 to €38,811
- Tax, wage and social debts +€13,755
up €13,755 (+83.5%), from €16,480 to €30,235
- Debts after one year -€12,319
down €12,319 (-24.2%), from €50,857 to €38,538
- Profit (loss) carried forward -€8,174
down €8,174 (-20.9%), from €39,165 to €30,991
- Current portion of long-term debt +€3,728
up €3,728 (+15.5%), from €24,046 to €27,774
- Gross operating margin -€41,354
down €41,354 (-49.8%), from €83,062 to €41,708
- Other operating charges +€15,342
up €15,342 (+214.6%), from €7,148 to €22,490
- Taxes -€7,111
down €7,111 (-60.5%), from €11,745 to €4,635
- Depreciation -€2,695
down €2,695 (-13.2%), from €20,369 to €17,674
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 | €147,705 | €184,188 | +€36,483 | +24.7% |
| Fixed assets | 21/28 | €97,668 | €128,164 | +€30,496 | +31.2% |
| Tangible fixed assets | 22/27 | €97,668 | €128,164 | +€30,496 | +31.2% |
| Plant, machinery and equipment | 23 | €1,916 | €2,985 | +€1,068 | +55.7% |
| Furniture and vehicles | 24 | €82,387 | €107,425 | +€25,037 | +30.4% |
| Other tangible fixed assets | 26 | €13,365 | €17,755 | +€4,390 | +32.9% |
| Current assets | 29/58 | €50,037 | €56,024 | +€5,987 | +12.0% |
| Amounts receivable within one year | 40/41 | €3,191 | €39,384 | +€36,193 | +1134.4% |
| Trade receivables | 40 | €3,191 | €39,384 | +€36,193 | +1134.4% |
| Current investments | 50/53 | - | €4,065 | +€4,065 | |
| Cash at bank and in hand | 54/58 | €42,901 | €7,041 | -€35,860 | -83.6% |
| Deferred charges and accrued income | 490/1 | €3,945 | €5,534 | +€1,589 | +40.3% |
| Total equity and liabilities | 10/49 | €147,705 | €184,188 | +€36,483 | +24.7% |
| Equity | 10/15 | €41,665 | €33,491 | -€8,174 | -19.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,165 | €30,991 | -€8,174 | -20.9% |
| Amounts payable | 17/49 | €106,040 | €150,697 | +€44,657 | +42.1% |
| Amounts payable after more than one year | 17 | €50,857 | €38,538 | -€12,319 | -24.2% |
| Financial debts | 170/4 | €50,857 | €38,538 | -€12,319 | -24.2% |
| Amounts payable within one year | 42/48 | €55,183 | €112,159 | +€56,976 | +103.2% |
| Current portion of amounts payable after more than one year | 42 | €24,046 | €27,774 | +€3,728 | +15.5% |
| Trade debts | 44 | €12,358 | €15,340 | +€2,982 | +24.1% |
| Suppliers | 440/4 | €12,358 | €15,340 | +€2,982 | +24.1% |
| Taxes, remuneration and social security | 45 | €16,480 | €30,235 | +€13,755 | +83.5% |
| Taxes | 450/3 | €16,480 | €30,235 | +€13,755 | +83.5% |
| Other amounts payable | 47/48 | €2,300 | €38,811 | +€36,511 | +1587.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,369 | €17,674 | -€2,695 | -13.2% |
| Other operating charges | 640/8 | €7,148 | €22,490 | +€15,342 | +214.6% |
| Gross operating margin | 9900 | €83,062 | €41,708 | -€41,354 | -49.8% |
| Operating profit (loss) | 9901 | €55,545 | €1,544 | -€54,001 | -97.2% |
| Financial income | 75/76B | €1 | €2 | +€1 | +56.9% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +56.9% |
| Financial charges | 65/66B | €4,636 | €5,085 | +€450 | +9.7% |
| Recurring financial charges | 65 | €4,636 | €5,085 | +€450 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €50,911 | -€3,539 | -€54,450 | |
| Income taxes | 67/77 | €11,745 | €4,635 | -€7,111 | -60.5% |
| Profit (loss) for the period | 9904 | €39,165 | -€8,174 | -€47,339 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,165 | -€8,174 | -€47,339 |
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 10 October 2026 via checked.be.