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.
LOMAN
Largest movements
- Receivables within one year +€414,211
up €414,211 (+1,024%), from €40,466 to €454,677
of which Other amounts receivable: +€385,861
- Cash -€365,838
down €365,838 (-71.6%), from €510,662 to €144,824
mainly Receivables within one year (-€414,211) and Contributions, distributions and other (-€325,086)
- Current investments +€107,205
new in 2025: €107,205
- Deferred charges and accrued income +€16,868
new in 2025: €16,868
- Other debts +€403,690
up €403,690 (+1,770%), from €22,807 to €426,498
- Reserves -€199,440
down €199,440 (-21.4%), from €933,296 to €733,855
of which Distributable reserves: -€199,440
- Tax, wage and social debts -€31,474
down €31,474 (-89.4%), from €35,218 to €3,743
of which Taxes: -€32,974
- Financial income -€271,007
down €271,007 (-69.3%), from €390,992 to €119,985
- Taxes -€25,541
down €25,541 (-54.7%), from €46,658 to €21,117
- Gross operating margin -€11,530
down €11,530 (-25.7%), from €44,926 to €33,395
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 | €1,062,115 | €1,236,021 | +€173,906 | +16.4% |
| Fixed assets | 21/28 | €510,988 | €512,447 | +€1,459 | +0.3% |
| Tangible fixed assets | 22/27 | €312,673 | €314,132 | +€1,459 | +0.5% |
| Land and buildings | 22 | €312,673 | €314,132 | +€1,459 | +0.5% |
| Financial fixed assets | 28 | €198,315 | €198,315 | = | 0.0% |
| Current assets | 29/58 | €551,127 | €723,574 | +€172,447 | +31.3% |
| Amounts receivable within one year | 40/41 | €40,466 | €454,677 | +€414,211 | +1,024% |
| Trade receivables | 40 | €40,466 | €68,816 | +€28,350 | +70.1% |
| Other amounts receivable | 41 | €0 | €385,861 | +€385,861 | |
| Current investments | 50/53 | - | €107,205 | +€107,205 | |
| Cash at bank and in hand | 54/58 | €510,662 | €144,824 | -€365,838 | -71.6% |
| Deferred charges and accrued income | 490/1 | - | €16,868 | +€16,868 | |
| Total equity and liabilities | 10/49 | €1,062,115 | €1,236,021 | +€173,906 | +16.4% |
| Equity | 10/15 | €1,002,764 | €803,324 | -€199,440 | -19.9% |
| Contributions | 10/11 | €69,469 | €69,469 | = | 0.0% |
| Capital | 10 | €69,469 | €69,469 | = | 0.0% |
| Issued capital | 100 | €69,469 | €69,469 | = | 0.0% |
| Reserves | 13 | €933,296 | €733,855 | -€199,440 | -21.4% |
| Non-distributable reserves | 130/1 | €6,947 | €6,947 | = | 0.0% |
| Legal reserve | 130 | €6,947 | €6,947 | = | 0.0% |
| Distributable reserves | 133 | €926,349 | €726,908 | -€199,440 | -21.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €59,351 | €432,697 | +€373,346 | +629% |
| Amounts payable within one year | 42/48 | €59,351 | €432,697 | +€373,346 | +629% |
| Trade debts | 44 | €1,326 | €2,456 | +€1,130 | +85.2% |
| Suppliers | 440/4 | €1,326 | €2,456 | +€1,130 | +85.2% |
| Taxes, remuneration and social security | 45 | €35,218 | €3,743 | -€31,474 | -89.4% |
| Taxes | 450/3 | €35,218 | €2,243 | -€32,974 | -93.6% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €22,807 | €426,498 | +€403,690 | +1,770% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,353 | €5,331 | -€22 | -0.4% |
| Other operating charges | 640/8 | €1,103 | €1,226 | +€123 | +11.1% |
| Gross operating margin | 9900 | €44,926 | €33,395 | -€11,530 | -25.7% |
| Operating profit (loss) | 9901 | €38,469 | €26,838 | -€11,631 | -30.2% |
| Financial income | 75/76B | €390,992 | €119,985 | -€271,007 | -69.3% |
| Recurring financial income | 75 | €390,992 | €119,985 | -€271,007 | -69.3% |
| Financial charges | 65/66B | €39 | €60 | +€21 | +54.5% |
| Recurring financial charges | 65 | €39 | €60 | +€21 | +54.5% |
| Profit (loss) for the period before taxes | 9903 | €429,422 | €146,763 | -€282,659 | -65.8% |
| Income taxes | 67/77 | €46,658 | €21,117 | -€25,541 | -54.7% |
| Profit (loss) for the period | 9904 | €382,764 | €125,646 | -€257,118 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €382,764 | €125,646 | -€257,118 | -67.2% |
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 14 October 2026 via checked.be.