Lomantis: 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.
Lomantis
Largest movements
- Cash +€20,600
up €20,600 (+338.2%), from €6,092 to €26,692
mainly Net result for the year (+€32,972) and Depreciation (+€8,800)
- Receivables within one year +€10,342
up €10,342 (+23.6%), from €43,733 to €54,075
of which Other amounts receivable: +€8,203
- Tangible fixed assets +€2,608
up €2,608 (+4.7%), from €55,142 to €57,750
of which Land and buildings: +€2,936
- Reserves +€32,972
up €32,972 (+25.2%), from €131,010 to €163,983
of which Distributable reserves: +€32,972
- Gross operating margin +€4,101
up €4,101 (+7.8%), from €52,848 to €56,949
- Depreciation +€3,072
up €3,072 (+53.6%), from €5,728 to €8,800
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 | €156,223 | €190,277 | +€34,054 | +21.8% |
| Fixed assets | 21/28 | €55,142 | €57,750 | +€2,608 | +4.7% |
| Tangible fixed assets | 22/27 | €55,142 | €57,750 | +€2,608 | +4.7% |
| Land and buildings | 22 | €10,602 | €13,538 | +€2,936 | +27.7% |
| Plant, machinery and equipment | 23 | €43,571 | €39,346 | -€4,226 | -9.7% |
| Furniture and vehicles | 24 | €968 | €3,724 | +€2,756 | +284.7% |
| Other tangible fixed assets | 26 | - | €1,141 | +€1,141 | |
| Current assets | 29/58 | €101,081 | €132,527 | +€31,446 | +31.1% |
| Amounts receivable after more than one year | 29 | €50,500 | €50,500 | = | 0.0% |
| Other amounts receivable | 291 | €50,500 | €50,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,733 | €54,075 | +€10,342 | +23.6% |
| Trade receivables | 40 | €13,562 | €15,701 | +€2,140 | +15.8% |
| Other amounts receivable | 41 | €30,171 | €38,374 | +€8,203 | +27.2% |
| Cash at bank and in hand | 54/58 | €6,092 | €26,692 | +€20,600 | +338.2% |
| Deferred charges and accrued income | 490/1 | €756 | €1,260 | +€504 | +66.6% |
| Total equity and liabilities | 10/49 | €156,223 | €190,277 | +€34,054 | +21.8% |
| Equity | 10/15 | €149,354 | €182,326 | +€32,972 | +22.1% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €131,010 | €163,983 | +€32,972 | +25.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €131,010 | €163,983 | +€32,972 | +25.2% |
| Profit (loss) carried forward | 14 | €4,083 | €4,083 | = | 0.0% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €6,869 | €7,951 | +€1,082 | +15.7% |
| Amounts payable within one year | 42/48 | €6,869 | €7,951 | +€1,082 | +15.7% |
| Financial debts | 43 | €71 | €1,035 | +€964 | +1359.2% |
| Credit institutions | 430/8 | €71 | €1,035 | +€964 | +1359.2% |
| Trade debts | 44 | €782 | €1,066 | +€284 | +36.3% |
| Suppliers | 440/4 | €782 | €1,066 | +€284 | +36.3% |
| Taxes, remuneration and social security | 45 | €6,016 | €5,850 | -€166 | -2.8% |
| Taxes | 450/3 | €6,016 | €5,850 | -€166 | -2.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,728 | €8,800 | +€3,072 | +53.6% |
| Other operating charges | 640/8 | €675 | €681 | +€7 | +1.0% |
| Non-recurring operating charges | 66A | - | €1,166 | +€1,166 | |
| Gross operating margin | 9900 | €52,848 | €56,949 | +€4,101 | +7.8% |
| Operating profit (loss) | 9901 | €46,445 | €46,302 | -€143 | -0.3% |
| Financial income | 75/76B | €0 | €171 | +€171 | +36355.3% |
| Recurring financial income | 75 | €0 | €171 | +€171 | +36355.3% |
| Financial charges | 65/66B | €63 | €68 | +€4 | +7.1% |
| Recurring financial charges | 65 | €63 | €68 | +€4 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €46,382 | €46,406 | +€23 | +0.1% |
| Transfer from deferred taxes | 780 | €829 | €0 | -€829 | -100.0% |
| Income taxes | 67/77 | €13,778 | €13,433 | -€345 | -2.5% |
| Profit (loss) for the period | 9904 | €33,433 | €32,972 | -€461 | -1.4% |
| Transfer from tax-exempt reserves | 789 | €1,610 | €0 | -€1,610 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,043 | €32,972 | -€2,071 | -5.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.