LOMALE: 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.
LOMALE
Largest movements
- Receivables within one year +€23,350
up €23,350 (+67.2%), from €34,770 to €58,120
of which Other amounts receivable: +€13,650
- Cash -€3,812
down €3,812 (-61.8%), from €6,173 to €2,361
mainly Receivables within one year (-€23,350) and Debts after one year (-€21,105)
- Profit (loss) carried forward +€35,572
up €35,572 (+88.8%), from €40,038 to €75,610
- Debts after one year -€21,105
down €21,105 (-16.4%), from €128,962 to €107,857
- Tax, wage and social debts +€13,863
up €13,863 (+89.7%), from €15,450 to €29,313
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Gross operating margin -€2,867
down €2,867 (-4.8%), from €59,472 to €56,605
- Financial charges +€1,253
up €1,253 (+28.8%), from €4,355 to €5,608
- Depreciation +€868
up €868 (+293.2%), from €296 to €1,164
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 | €220,089 | €239,894 | +€19,805 | +9.0% |
| Fixed assets | 21/28 | €179,146 | €179,413 | +€267 | +0.1% |
| Tangible fixed assets | 22/27 | €4,146 | €4,413 | +€267 | +6.4% |
| Plant, machinery and equipment | 23 | €4,146 | €3,257 | -€889 | -21.4% |
| Leasing and similar rights | 25 | - | €1,156 | +€1,156 | |
| Financial fixed assets | 28 | €175,000 | €175,000 | = | 0.0% |
| Current assets | 29/58 | €40,943 | €60,481 | +€19,538 | +47.7% |
| Amounts receivable within one year | 40/41 | €34,770 | €58,120 | +€23,350 | +67.2% |
| Trade receivables | 40 | €11,720 | €21,420 | +€9,700 | +82.8% |
| Other amounts receivable | 41 | €23,050 | €36,700 | +€13,650 | +59.2% |
| Cash at bank and in hand | 54/58 | €6,173 | €2,361 | -€3,812 | -61.8% |
| Total equity and liabilities | 10/49 | €220,089 | €239,894 | +€19,805 | +9.0% |
| Equity | 10/15 | €45,038 | €80,610 | +€35,572 | +79.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,038 | €75,610 | +€35,572 | +88.8% |
| Amounts payable | 17/49 | €175,051 | €159,284 | -€15,767 | -9.0% |
| Amounts payable after more than one year | 17 | €128,962 | €107,857 | -€21,105 | -16.4% |
| Financial debts | 170/4 | €128,962 | €107,857 | -€21,105 | -16.4% |
| Amounts payable within one year | 42/48 | €46,089 | €51,427 | +€5,338 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €20,306 | €21,104 | +€798 | +3.9% |
| Trade debts | 44 | €333 | €1,010 | +€677 | +203.3% |
| Suppliers | 440/4 | €333 | €1,010 | +€677 | +203.3% |
| Taxes, remuneration and social security | 45 | €15,450 | €29,313 | +€13,863 | +89.7% |
| Taxes | 450/3 | €15,450 | €29,313 | +€13,863 | +89.7% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296 | €1,164 | +€868 | +293.2% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €59,472 | €56,605 | -€2,867 | -4.8% |
| Operating profit (loss) | 9901 | €58,789 | €55,041 | -€3,748 | -6.4% |
| Financial income | 75/76B | €4 | €1 | -€3 | -75.0% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -75.0% |
| Financial charges | 65/66B | €4,355 | €5,608 | +€1,253 | +28.8% |
| Recurring financial charges | 65 | €4,355 | €5,608 | +€1,253 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €54,438 | €49,434 | -€5,004 | -9.2% |
| Income taxes | 67/77 | €14,400 | €13,862 | -€538 | -3.7% |
| Profit (loss) for the period | 9904 | €40,038 | €35,572 | -€4,466 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,038 | €35,572 | -€4,466 | -11.2% |
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 8 October 2026 via checked.be.