LOMAN: 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.
LOMAN
Largest movements
- Tangible fixed assets +€54,293
up €54,293 (+474.8%), from €11,434 to €65,727
of which Furniture and vehicles: +€61,440
- Receivables within one year +€14,141
up €14,141 (+323.5%), from €4,371 to €18,512
of which Trade receivables: +€15,844
- Cash -€9,176
down €9,176 (-19.6%), from €46,872 to €37,697
mainly Investment in fixed assets (net) (-€73,235) and Receivables within one year (-€14,141)
- Debts after one year +€35,105
new in 2026: €35,105
of which Financial debts: +€20,105
- Profit (loss) carried forward +€13,204
up €13,204, from -€11,763 to €1,440
- Current portion of long-term debt +€5,729
new in 2026: €5,729
- Other debts +€3,372
up €3,372 (+65.1%), from €5,178 to €8,550
- Trade debts +€2,143
up €2,143 (+43.9%), from €4,886 to €7,028
- Gross operating margin +€37,232
up €37,232 (+263.3%), from €14,140 to €51,372
- Depreciation +€10,378
up €10,378 (+121.2%), from €8,564 to €18,942
- Taxes +€3,599
up €3,599 (+1149.9%), from €313 to €3,912
- Financial charges +€947
up €947 (+14.6%), from €6,492 to €7,439
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,774 | €181,812 | +€60,038 | +49.3% |
| Fixed assets | 21/28 | €65,234 | €119,527 | +€54,293 | +83.2% |
| Tangible fixed assets | 22/27 | €11,434 | €65,727 | +€54,293 | +474.8% |
| Furniture and vehicles | 24 | €1,115 | €62,555 | +€61,440 | +5511.7% |
| Other tangible fixed assets | 26 | €10,319 | €3,172 | -€7,147 | -69.3% |
| Financial fixed assets | 28 | €53,800 | €53,800 | = | 0.0% |
| Current assets | 29/58 | €56,540 | €62,286 | +€5,746 | +10.2% |
| Amounts receivable within one year | 40/41 | €4,371 | €18,512 | +€14,141 | +323.5% |
| Trade receivables | 40 | €1,399 | €17,243 | +€15,844 | +1132.9% |
| Other amounts receivable | 41 | €2,972 | €1,269 | -€1,703 | -57.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €46,872 | €37,697 | -€9,176 | -19.6% |
| Deferred charges and accrued income | 490/1 | €5,297 | €6,077 | +€780 | +14.7% |
| Total equity and liabilities | 10/49 | €121,774 | €181,812 | +€60,038 | +49.3% |
| Equity | 10/15 | €99,946 | €113,150 | +€13,204 | +13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,109 | €93,109 | = | 0.0% |
| Distributable reserves | 133 | €93,109 | €93,109 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,763 | €1,440 | +€13,204 | |
| Amounts payable | 17/49 | €21,828 | €68,663 | +€46,835 | +214.6% |
| Amounts payable after more than one year | 17 | - | €35,105 | +€35,105 | |
| Financial debts | 170/4 | - | €20,105 | +€20,105 | |
| Other amounts payable | 178/9 | - | €15,000 | +€15,000 | |
| Amounts payable within one year | 42/48 | €21,828 | €33,557 | +€11,729 | +53.7% |
| Current portion of amounts payable after more than one year | 42 | - | €5,729 | +€5,729 | |
| Financial debts | 43 | €0 | €508 | +€508 | |
| Credit institutions | 430/8 | €0 | €508 | +€508 | |
| Trade debts | 44 | €4,886 | €7,028 | +€2,143 | +43.9% |
| Suppliers | 440/4 | €4,886 | €7,028 | +€2,143 | +43.9% |
| Taxes, remuneration and social security | 45 | €11,764 | €11,742 | -€22 | -0.2% |
| Taxes | 450/3 | €9,367 | €9,630 | +€263 | +2.8% |
| Remuneration and social security | 454/9 | €2,397 | €2,112 | -€285 | -11.9% |
| Other amounts payable | 47/48 | €5,178 | €8,550 | +€3,372 | +65.1% |
| Non-recurring operating income | 76A | €2,826 | €2,450 | -€376 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,564 | €18,942 | +€10,378 | +121.2% |
| Other operating charges | 640/8 | €840 | €976 | +€135 | +16.1% |
| Gross operating margin | 9900 | €14,140 | €51,372 | +€37,232 | +263.3% |
| Operating profit (loss) | 9901 | €4,735 | €31,454 | +€26,719 | +564.3% |
| Financial income | 75/76B | €89 | €100 | +€12 | +13.0% |
| Recurring financial income | 75 | €89 | €100 | +€12 | +13.0% |
| Financial charges | 65/66B | €6,492 | €7,439 | +€947 | +14.6% |
| Recurring financial charges | 65 | €6,492 | €7,439 | +€947 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,668 | €24,116 | +€25,784 | |
| Income taxes | 67/77 | €313 | €3,912 | +€3,599 | +1149.9% |
| Profit (loss) for the period | 9904 | -€1,981 | €20,204 | +€22,185 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,981 | €20,204 | +€22,185 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.