LOMAK: 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.
LOMAK
Largest movements
- Cash -€2,815
down €2,815 (-42.0%), from €6,708 to €3,892
mainly Debts after one year (-€3,758) and Tax, wage and social debts (-€2,004)
- Debts after one year -€3,758
down €3,758 (-28.7%), from €13,085 to €9,326
- Profit (loss) carried forward +€2,159
up €2,159 (+11.2%), from -€19,207 to -€17,048
- Tax, wage and social debts -€2,004
down €2,004 (-100.0%), from €2,004 to €0
- Trade debts +€793
up €793 (+96.0%), from €826 to €1,619
- Gross operating margin +€5,883
up €5,883, from -€3,281 to €2,602
- Other operating charges +€336
up €336 (+288.5%), from €117 to €453
- Financial income +€251
up €251 (+125525.0%), from €0 to €251
- Financial charges +€81
up €81 (+50.6%), from €160 to €241
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 | €6,708 | €3,898 | -€2,810 | -41.9% |
| Current assets | 29/58 | €6,708 | €3,898 | -€2,810 | -41.9% |
| Amounts receivable within one year | 40/41 | - | €5 | +€5 | |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €6,708 | €3,892 | -€2,815 | -42.0% |
| Total equity and liabilities | 10/49 | €6,708 | €3,898 | -€2,810 | -41.9% |
| Equity | 10/15 | -€9,207 | -€7,048 | +€2,159 | +23.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Outside capital | 11 | €10,000 | - | -€10,000 | |
| Other | 1109/19 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | -€19,207 | -€17,048 | +€2,159 | +11.2% |
| Amounts payable | 17/49 | €15,915 | €10,945 | -€4,969 | -31.2% |
| Amounts payable after more than one year | 17 | €13,085 | €9,326 | -€3,758 | -28.7% |
| Financial debts | 170/4 | €13,085 | €9,326 | -€3,758 | -28.7% |
| Amounts payable within one year | 42/48 | €2,830 | €1,619 | -€1,211 | -42.8% |
| Trade debts | 44 | €826 | €1,619 | +€793 | +96.0% |
| Suppliers | 440/4 | €826 | €1,619 | +€793 | +96.0% |
| Taxes, remuneration and social security | 45 | €2,004 | €0 | -€2,004 | -100.0% |
| Taxes | 450/3 | €2,004 | €0 | -€2,004 | -100.0% |
| Other operating charges | 640/8 | €117 | €453 | +€336 | +288.5% |
| Non-recurring operating charges | 66A | €285 | €0 | -€285 | -100.0% |
| Gross operating margin | 9900 | -€3,281 | €2,602 | +€5,883 | |
| Operating profit (loss) | 9901 | -€3,683 | €2,149 | +€5,833 | |
| Financial income | 75/76B | €0 | €251 | +€251 | +125525.0% |
| Recurring financial income | 75 | €0 | €251 | +€251 | +125525.0% |
| Financial charges | 65/66B | €160 | €241 | +€81 | +50.6% |
| Recurring financial charges | 65 | €160 | €241 | +€81 | +50.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,843 | €2,159 | +€6,002 | |
| Profit (loss) for the period | 9904 | -€3,843 | €2,159 | +€6,002 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,843 | €2,159 | +€6,002 |
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 4 October 2026 via checked.be.