LOMAPRISA: 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.
LOMAPRISA
Largest movements
- Tangible fixed assets -€14,818
down €14,818 (-25.5%), from €58,089 to €43,271
- Receivables within one year +€6,689
up €6,689 (+30.7%), from €21,765 to €28,454
of which Trade receivables: +€3,604
- Intangible fixed assets +€2,517
up €2,517 (+32.2%), from €7,821 to €10,338
- Cash -€1,279
down €1,279 (-78.5%), from €1,629 to €350
mainly Net result for the year (-€18,239) and Debts after one year (-€9,722)
- Profit (loss) carried forward -€18,239
down €18,239 (-1,123%), from -€1,624 to -€19,864
- Trade debts +€12,434
up €12,434 (+559%), from €2,226 to €14,660
- Debts after one year -€9,722
down €9,722 (-24.7%), from €39,361 to €29,640
- Tax, wage and social debts +€8,468
up €8,468 (+38.2%), from €22,185 to €30,654
- Turnover -€121,137
no longer reported in 2025 (was €121,137)
- Purchases and services -€92,795
no longer reported in 2025 (was €92,795)
- Gross operating margin -€21,611
down €21,611 (-76.3%), from €28,342 to €6,731
- Other operating charges -€2,181
down €2,181 (-37.2%), from €5,859 to €3,678
- Taxes -€1,891
down €1,891 (-87.0%), from €2,173 to €282
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 | €90,003 | €83,412 | -€6,591 | -7.3% |
| Fixed assets | 21/28 | €65,910 | €53,610 | -€12,301 | -18.7% |
| Intangible fixed assets | 21 | €7,821 | €10,338 | +€2,517 | +32.2% |
| Tangible fixed assets | 22/27 | €58,089 | €43,271 | -€14,818 | -25.5% |
| Leasing and similar rights | 25 | €58,089 | €43,271 | -€14,818 | -25.5% |
| Current assets | 29/58 | €24,093 | €29,803 | +€5,710 | +23.7% |
| Amounts receivable within one year | 40/41 | €21,765 | €28,454 | +€6,689 | +30.7% |
| Trade receivables | 40 | €9,833 | €13,437 | +€3,604 | +36.6% |
| Other amounts receivable | 41 | €11,932 | €15,017 | +€3,085 | +25.9% |
| Cash at bank and in hand | 54/58 | €1,629 | €350 | -€1,279 | -78.5% |
| Deferred charges and accrued income | 490/1 | €698 | €998 | +€300 | +42.9% |
| Total equity and liabilities | 10/49 | €90,003 | €83,412 | -€6,591 | -7.3% |
| Equity | 10/15 | €16,976 | -€1,264 | -€18,239 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€1,624 | -€19,864 | -€18,239 | -1,123% |
| Amounts payable | 17/49 | €73,027 | €84,676 | +€11,648 | +16.0% |
| Amounts payable after more than one year | 17 | €39,361 | €29,640 | -€9,722 | -24.7% |
| Financial debts | 170/4 | €39,361 | €29,640 | -€9,722 | -24.7% |
| Amounts payable within one year | 42/48 | €33,666 | €55,036 | +€21,370 | +63.5% |
| Current portion of amounts payable after more than one year | 42 | €9,254 | €9,722 | +€468 | +5.1% |
| Trade debts | 44 | €2,226 | €14,660 | +€12,434 | +559% |
| Suppliers | 440/4 | €2,226 | €14,660 | +€12,434 | +559% |
| Taxes, remuneration and social security | 45 | €22,185 | €30,654 | +€8,468 | +38.2% |
| Taxes | 450/3 | €22,185 | €30,654 | +€8,468 | +38.2% |
| Turnover | 70 | €121,137 | - | -€121,137 | |
| Goods, raw materials, services and sundry goods | 60/61 | €92,795 | - | -€92,795 | |
| Remuneration, social security and pensions | 62 | - | €97 | +€97 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,999 | €18,156 | +€1,157 | +6.8% |
| Other operating charges | 640/8 | €5,859 | €3,678 | -€2,181 | -37.2% |
| Gross operating margin | 9900 | €28,342 | €6,731 | -€21,611 | -76.3% |
| Operating profit (loss) | 9901 | €5,484 | -€15,200 | -€20,683 | |
| Financial income | 75/76B | €5 | €27 | +€22 | +448% |
| Recurring financial income | 75 | €5 | €27 | +€22 | +448% |
| Financial charges | 65/66B | €2,464 | €2,785 | +€321 | +13.0% |
| Recurring financial charges | 65 | €2,464 | €2,785 | +€321 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €3,025 | -€17,957 | -€20,982 | |
| Income taxes | 67/77 | €2,173 | €282 | -€1,891 | -87.0% |
| Profit (loss) for the period | 9904 | €851 | -€18,239 | -€19,091 | |
| Profit (loss) for the period to be appropriated | 9905 | €851 | -€18,239 | -€19,091 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.