LOMAKIN: 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.
LOMAKIN
Largest movements
- Stocks and contracts -€25,665
down €25,665 (-100.0%), from €25,665 to €0
- Receivables within one year -€5,580
down €5,580 (-47.3%), from €11,790 to €6,210
of which Trade receivables: -€4,624
- Cash +€2,166
up €2,166 (+36.6%), from €5,910 to €8,076
mainly Stocks and contracts (+€25,665) and Receivables within one year (+€5,580)
- Profit (loss) carried forward -€29,309
down €29,309 (-20.9%), from -€140,077 to -€169,386
- Trade debts +€4,494
up €4,494 (+56.2%), from €8,000 to €12,493
- Debts after one year -€4,257
down €4,257 (-3.7%), from €115,635 to €111,378
- Gross operating margin -€7,674
down €7,674 (-37.8%), from -€20,325 to -€27,999
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 | €43,557 | €14,485 | -€29,073 | -66.7% |
| Current assets | 29/58 | €43,557 | €14,485 | -€29,073 | -66.7% |
| Stocks and contracts in progress | 3 | €25,665 | €0 | -€25,665 | -100.0% |
| Stocks | 30/36 | €25,665 | €0 | -€25,665 | -100.0% |
| Amounts receivable within one year | 40/41 | €11,790 | €6,210 | -€5,580 | -47.3% |
| Trade receivables | 40 | €5,702 | €1,078 | -€4,624 | -81.1% |
| Other amounts receivable | 41 | €6,088 | €5,132 | -€956 | -15.7% |
| Cash at bank and in hand | 54/58 | €5,910 | €8,076 | +€2,166 | +36.6% |
| Deferred charges and accrued income | 490/1 | €192 | €199 | +€7 | +3.5% |
| Total equity and liabilities | 10/49 | €43,557 | €14,485 | -€29,073 | -66.7% |
| Equity | 10/15 | -€80,077 | -€109,386 | -€29,309 | -36.6% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,077 | -€169,386 | -€29,309 | -20.9% |
| Amounts payable | 17/49 | €123,634 | €123,871 | +€237 | +0.2% |
| Amounts payable after more than one year | 17 | €115,635 | €111,378 | -€4,257 | -3.7% |
| Financial debts | 170/4 | €115,635 | €111,378 | -€4,257 | -3.7% |
| Amounts payable within one year | 42/48 | €8,000 | €12,493 | +€4,494 | +56.2% |
| Trade debts | 44 | €8,000 | €12,493 | +€4,494 | +56.2% |
| Suppliers | 440/4 | €8,000 | €12,493 | +€4,494 | +56.2% |
| Other operating charges | 640/8 | €814 | €1,047 | +€233 | +28.7% |
| Gross operating margin | 9900 | -€20,325 | -€27,999 | -€7,674 | -37.8% |
| Operating profit (loss) | 9901 | -€21,139 | -€29,046 | -€7,907 | -37.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €222 | €264 | +€41 | +18.5% |
| Recurring financial charges | 65 | €222 | €264 | +€41 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | -€21,361 | -€29,309 | -€7,948 | -37.2% |
| Profit (loss) for the period | 9904 | -€21,361 | -€29,309 | -€7,948 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,361 | -€29,309 | -€7,948 | -37.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.