LOMAN: 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.
What changed
LOMAN
NACE 77.320, Rental and leasing activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€61,424
2024 · €214,644-€276,068
Equity
€5.2m
2024 · €5.2m-€61,424
Cash
€101,928
2024 · €218,668-€116,740
Balance sheet total
€6.7m
2024 · €6.8m-€95,503
Largest movements
Assets
- Cash -€116,740
down €116,740 (-53.4%), from €218,668 to €101,928
mainly Investment in fixed assets (net) (-€350,579) and Net result for the year (-€61,424)
Equity and liabilities
- Reserves -€164,130
down €164,130 (-4.6%), from €3.5m to €3.4m
of which Tax-exempt reserves: -€164,130
- Profit (loss) carried forward +€102,706
up €102,706 (+6.3%), from €1.6m to €1.7m
Income statement
- Financial income -€271,190
down €271,190 (-99.9%), from €271,535 to €345
of which Non-recurring financial income: -€271,535
- Gross operating margin +€34,415
up €34,415 (+12.5%), from €275,712 to €310,127
- Other operating charges +€23,863
up €23,863 (+126%), from €19,007 to €42,869
- Depreciation +€9,057
up €9,057 (+2.8%), from €325,602 to €334,659
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.
Result 2024
€214,644
Gross operating margin
+€34,415
Staff costs
-€631
Depreciation
-€9,057
Other operating charges
-€23,863
Financial income
-€271,190
Financial charges
-€2,683
Taxes
+€34
Deferred taxes and other
-€3,092
Result 2025
-€61,424
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€233,840
Investment
-€350,579
Financing
€0
Cash 2024
€218,668
From operations (derived)
+€233,840
Net result for the year
-€61,424
Depreciation
+€334,659
Receivables within one year
+€5,338
Deferred charges and accrued income
-€10,655
Provisions
-€54,710
Trade debts
+€10,293
Tax, wage and social debts
+€12,316
Advances received
+€10,890
Other debts
+€3,336
Accrued charges and deferred income
-€16,203
Investment (derived)
-€350,579
Investment in fixed assets (net)
-€350,579
Cash 2025
€101,928
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,787,151 | €6,691,648 | -€95,503 | -1.4% |
| Fixed assets | 21/28 | €6,481,232 | €6,497,153 | +€15,921 | +0.2% |
| Tangible fixed assets | 22/27 | €6,480,469 | €6,496,390 | +€15,921 | +0.2% |
| Land and buildings | 22 | €6,290,130 | €6,350,890 | +€60,760 | +1.0% |
| Plant, machinery and equipment | 23 | €74,528 | €71,431 | -€3,097 | -4.2% |
| Furniture and vehicles | 24 | €100,109 | €68,122 | -€31,987 | -32.0% |
| Other tangible fixed assets | 26 | €15,702 | €5,947 | -€9,755 | -62.1% |
| Financial fixed assets | 28 | €763 | €763 | = | 0.0% |
| Current assets | 29/58 | €305,918 | €194,495 | -€111,423 | -36.4% |
| Amounts receivable within one year | 40/41 | €70,488 | €65,149 | -€5,338 | -7.6% |
| Trade receivables | 40 | €60,488 | €65,073 | +€4,586 | +7.6% |
| Other amounts receivable | 41 | €10,000 | €76 | -€9,924 | -99.2% |
| Cash at bank and in hand | 54/58 | €218,668 | €101,928 | -€116,740 | -53.4% |
| Deferred charges and accrued income | 490/1 | €16,763 | €27,418 | +€10,655 | +63.6% |
| Total equity and liabilities | 10/49 | €6,787,151 | €6,691,648 | -€95,503 | -1.4% |
| Equity | 10/15 | €5,219,238 | €5,157,814 | -€61,424 | -1.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,530,501 | €3,366,371 | -€164,130 | -4.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,516,843 | €3,352,714 | -€164,130 | -4.7% |
| Distributable reserves | 133 | €7,458 | €7,458 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,626,737 | €1,729,443 | +€102,706 | +6.3% |
| Provisions and deferred taxes | 16 | €1,172,281 | €1,117,571 | -€54,710 | -4.7% |
| Deferred taxes | 168 | €1,172,281 | €1,117,571 | -€54,710 | -4.7% |
| Amounts payable | 17/49 | €395,632 | €416,263 | +€20,631 | +5.2% |
| Amounts payable within one year | 42/48 | €356,110 | €392,944 | +€36,834 | +10.3% |
| Trade debts | 44 | €83,017 | €93,309 | +€10,293 | +12.4% |
| Suppliers | 440/4 | €83,017 | €93,309 | +€10,293 | +12.4% |
| Advances received on contracts in progress | 46 | - | €10,890 | +€10,890 | |
| Taxes, remuneration and social security | 45 | €13,766 | €26,082 | +€12,316 | +89.5% |
| Taxes | 450/3 | €11,155 | €23,158 | +€12,003 | +108% |
| Remuneration and social security | 454/9 | €2,611 | €2,924 | +€313 | +12.0% |
| Other amounts payable | 47/48 | €259,327 | €262,663 | +€3,336 | +1.3% |
| Accrued charges and deferred income | 492/3 | €39,521 | €23,318 | -€16,203 | -41.0% |
| Remuneration, social security and pensions | 62 | €39,534 | €40,165 | +€631 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325,602 | €334,659 | +€9,057 | +2.8% |
| Other operating charges | 640/8 | €19,007 | €42,869 | +€23,863 | +126% |
| Gross operating margin | 9900 | €275,712 | €310,127 | +€34,415 | +12.5% |
| Operating profit (loss) | 9901 | -€108,430 | -€107,566 | +€864 | +0.8% |
| Financial income | 75/76B | €271,535 | €345 | -€271,190 | -99.9% |
| Recurring financial income | 75 | €0 | €345 | +€345 | +181,421% |
| Non-recurring financial income | 76B | €271,535 | - | -€271,535 | |
| Financial charges | 65/66B | €5,805 | €8,488 | +€2,683 | +46.2% |
| Recurring financial charges | 65 | €5,805 | €5,892 | +€87 | +1.5% |
| Non-recurring financial charges | 66B | - | €2,596 | +€2,596 | |
| Profit (loss) for the period before taxes | 9903 | €157,300 | -€115,710 | -€273,010 | |
| Transfer from deferred taxes | 780 | €57,802 | €54,710 | -€3,092 | -5.3% |
| Income taxes | 67/77 | €458 | €424 | -€34 | -7.4% |
| Profit (loss) for the period | 9904 | €214,644 | -€61,424 | -€276,068 | |
| Transfer from tax-exempt reserves | 789 | €173,406 | €164,130 | -€9,276 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €388,051 | €102,706 | -€285,345 | -73.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.