LOMAK & CO: 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.
LOMAK & CO
Largest movements
- Cash +€12,705
up €12,705 (+24.6%), from €51,547 to €64,252
mainly Net result for the year (+€13,934) and Depreciation (+€4,884)
- Stocks and contracts +€5,765
new in 2025: €5,765
- Tangible fixed assets -€4,136
down €4,136 (-21.3%), from €19,399 to €15,263
of which Plant, machinery and equipment: -€2,253
- Reserves +€43,850
up €43,850 (+76.0%), from €57,735 to €101,585
- Profit (loss) carried forward -€29,916
down €29,916 (-58.4%), from €51,197 to €21,281
- Trade debts -€1,771
down €1,771 (-89.9%), from €1,970 to €200
- Gross operating margin -€6,584
down €6,584 (-18.0%), from €36,608 to €30,023
- Taxes -€819
down €819 (-7.8%), from €10,437 to €9,618
- Financial income -€377
down €377 (-99.3%), from €380 to €3
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.
Derived cash bridge
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 | €120,064 | €133,390 | +€13,326 | +11.1% |
| Fixed assets | 21/28 | €19,399 | €15,263 | -€4,136 | -21.3% |
| Tangible fixed assets | 22/27 | €19,399 | €15,263 | -€4,136 | -21.3% |
| Land and buildings | 22 | €989 | €495 | -€494 | -49.9% |
| Plant, machinery and equipment | 23 | €11,705 | €9,452 | -€2,253 | -19.2% |
| Furniture and vehicles | 24 | €6,705 | €5,316 | -€1,389 | -20.7% |
| Current assets | 29/58 | €100,665 | €118,127 | +€17,462 | +17.3% |
| Stocks and contracts in progress | 3 | - | €5,765 | +€5,765 | |
| Stocks | 30/36 | - | €5,765 | +€5,765 | |
| Amounts receivable within one year | 40/41 | €47,629 | €47,117 | -€512 | -1.1% |
| Trade receivables | 40 | €14,582 | €9,112 | -€5,470 | -37.5% |
| Other amounts receivable | 41 | €33,047 | €38,005 | +€4,958 | +15.0% |
| Cash at bank and in hand | 54/58 | €51,547 | €64,252 | +€12,705 | +24.6% |
| Deferred charges and accrued income | 490/1 | €1,489 | €993 | -€496 | -33.3% |
| Total equity and liabilities | 10/49 | €120,064 | €133,390 | +€13,326 | +11.1% |
| Equity | 10/15 | €115,182 | €129,116 | +€13,934 | +12.1% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €57,735 | €101,585 | +€43,850 | +76.0% |
| Distributable reserves | 133 | €57,735 | €101,585 | +€43,850 | +76.0% |
| Profit (loss) carried forward | 14 | €51,197 | €21,281 | -€29,916 | -58.4% |
| Amounts payable | 17/49 | €4,882 | €4,274 | -€608 | -12.5% |
| Amounts payable within one year | 42/48 | €4,882 | €4,274 | -€608 | -12.5% |
| Trade debts | 44 | €1,970 | €200 | -€1,771 | -89.9% |
| Suppliers | 440/4 | €1,970 | €200 | -€1,771 | -89.9% |
| Taxes, remuneration and social security | 45 | €2,912 | €4,074 | +€1,163 | +39.9% |
| Taxes | 450/3 | €2,912 | €1,790 | -€1,122 | -38.5% |
| Remuneration and social security | 454/9 | - | €2,284 | +€2,284 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,643 | €4,884 | +€240 | +5.2% |
| Other operating charges | 640/8 | €1,576 | €1,517 | -€59 | -3.7% |
| Gross operating margin | 9900 | €36,608 | €30,023 | -€6,584 | -18.0% |
| Operating profit (loss) | 9901 | €30,389 | €23,623 | -€6,766 | -22.3% |
| Financial income | 75/76B | €380 | €3 | -€377 | -99.3% |
| Recurring financial income | 75 | €380 | €3 | -€377 | -99.3% |
| Financial charges | 65/66B | €30 | €73 | +€43 | +147% |
| Recurring financial charges | 65 | €30 | €73 | +€43 | +147% |
| Profit (loss) for the period before taxes | 9903 | €30,739 | €23,552 | -€7,187 | -23.4% |
| Income taxes | 67/77 | €10,437 | €9,618 | -€819 | -7.8% |
| Profit (loss) for the period | 9904 | €20,302 | €13,934 | -€6,368 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,302 | €13,934 | -€6,368 | -31.4% |
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 25 October 2026 via checked.be.