LOMAFURN: 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.
LOMAFURN
Largest movements
- Cash +€95,806
up €95,806 (+659.5%), from €14,526 to €110,333
mainly Net result for the year (+€136,261) and Other debts (+€115,534)
- Tangible fixed assets -€29,609
down €29,609 (-5.9%), from €498,057 to €468,448
of which Furniture and vehicles: -€35,345
- Receivables within one year +€8,806
up €8,806 (+20.3%), from €43,430 to €52,236
of which Trade receivables: +€5,418
- Other debts +€115,534
up €115,534 (+175.0%), from €66,023 to €181,557
- Debts after one year -€45,661
down €45,661 (-17.2%), from €265,599 to €219,938
- Trade debts +€34,502
up €34,502 (+1902.5%), from €1,813 to €36,315
- Short-term financial debts -€17,674
down €17,674 (-100.0%), from €17,674 to €0
- Current portion of long-term debt -€16,917
down €16,917 (-39.2%), from €43,115 to €26,198
- Gross operating margin +€25,559
up €25,559 (+13.0%), from €195,964 to €221,523
- Depreciation -€3,300
down €3,300 (-13.0%), from €25,338 to €22,039
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 | €558,386 | €637,676 | +€79,289 | +14.2% |
| Fixed assets | 21/28 | €498,057 | €468,448 | -€29,609 | -5.9% |
| Tangible fixed assets | 22/27 | €498,057 | €468,448 | -€29,609 | -5.9% |
| Land and buildings | 22 | €120,297 | €118,268 | -€2,028 | -1.7% |
| Furniture and vehicles | 24 | €40,720 | €5,374 | -€35,345 | -86.8% |
| Other tangible fixed assets | 26 | €337,040 | €344,805 | +€7,765 | +2.3% |
| Current assets | 29/58 | €60,330 | €169,228 | +€108,898 | +180.5% |
| Amounts receivable within one year | 40/41 | €43,430 | €52,236 | +€8,806 | +20.3% |
| Trade receivables | 40 | €43,430 | €48,848 | +€5,418 | +12.5% |
| Other amounts receivable | 41 | €0 | €3,388 | +€3,388 | |
| Cash at bank and in hand | 54/58 | €14,526 | €110,333 | +€95,806 | +659.5% |
| Deferred charges and accrued income | 490/1 | €2,373 | €6,659 | +€4,286 | +180.6% |
| Total equity and liabilities | 10/49 | €558,386 | €637,676 | +€79,289 | +14.2% |
| Equity | 10/15 | €124,878 | €124,878 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €106,278 | €106,278 | = | 0.0% |
| Distributable reserves | 133 | €106,278 | €106,278 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €433,508 | €512,798 | +€79,289 | +18.3% |
| Amounts payable after more than one year | 17 | €265,599 | €219,938 | -€45,661 | -17.2% |
| Financial debts | 170/4 | €265,599 | €219,938 | -€45,661 | -17.2% |
| Amounts payable within one year | 42/48 | €167,909 | €289,394 | +€121,485 | +72.4% |
| Current portion of amounts payable after more than one year | 42 | €43,115 | €26,198 | -€16,917 | -39.2% |
| Financial debts | 43 | €17,674 | €0 | -€17,674 | -100.0% |
| Credit institutions | 430/8 | €17,674 | €0 | -€17,674 | -100.0% |
| Trade debts | 44 | €1,813 | €36,315 | +€34,502 | +1902.5% |
| Suppliers | 440/4 | €1,813 | €36,315 | +€34,502 | +1902.5% |
| Taxes, remuneration and social security | 45 | €39,284 | €45,324 | +€6,040 | +15.4% |
| Taxes | 450/3 | €39,284 | €45,324 | +€6,040 | +15.4% |
| Other amounts payable | 47/48 | €66,023 | €181,557 | +€115,534 | +175.0% |
| Accrued charges and deferred income | 492/3 | - | €3,465 | +€3,465 | |
| Non-recurring operating income | 76A | €1,880 | €0 | -€1,880 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,338 | €22,039 | -€3,300 | -13.0% |
| Other operating charges | 640/8 | €4,316 | €3,288 | -€1,028 | -23.8% |
| Non-recurring operating charges | 66A | - | €5,408 | +€5,408 | |
| Gross operating margin | 9900 | €195,964 | €221,523 | +€25,559 | +13.0% |
| Operating profit (loss) | 9901 | €166,310 | €190,789 | +€24,478 | +14.7% |
| Financial income | 75/76B | €170 | €198 | +€28 | +16.3% |
| Recurring financial income | 75 | €170 | €198 | +€28 | +16.3% |
| Financial charges | 65/66B | €8,780 | €9,534 | +€753 | +8.6% |
| Recurring financial charges | 65 | €8,780 | €9,534 | +€753 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €157,701 | €181,453 | +€23,753 | +15.1% |
| Income taxes | 67/77 | €45,919 | €45,193 | -€726 | -1.6% |
| Profit (loss) for the period | 9904 | €111,781 | €136,261 | +€24,479 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €111,781 | €136,261 | +€24,479 | +21.9% |
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 9 October 2026 via checked.be.