Lomar Construct: 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.
Lomar Construct
Largest movements
- Receivables within one year +€249,837
up €249,837 (+125.9%), from €198,376 to €448,213
of which Trade receivables: +€276,074
- Cash +€82,087
up €82,087 (+963.6%), from €8,519 to €90,606
mainly Trade debts (+€286,356) and Net result for the year (+€100,202)
- Stocks and contracts +€35,392
up €35,392 (+26.1%), from €135,801 to €171,193
- Trade debts +€286,356
up €286,356 (+230.4%), from €124,294 to €410,649
- Reserves +€50,202
up €50,202 (+22.2%), from €225,647 to €275,849
- Short-term financial debts +€45,000
new in 2025: €45,000
- Gross operating margin +€55,293
up €55,293 (+28.4%), from €194,780 to €250,073
- Staff costs +€17,327
up €17,327 (+25.7%), from €67,353 to €84,680
- Taxes +€8,430
up €8,430 (+40.7%), from €20,698 to €29,128
- Depreciation +€4,634
up €4,634 (+19.2%), from €24,150 to €28,784
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 | €460,484 | €842,529 | +€382,045 | +83.0% |
| Fixed assets | 21/28 | €109,924 | €117,596 | +€7,672 | +7.0% |
| Tangible fixed assets | 22/27 | €109,924 | €117,548 | +€7,624 | +6.9% |
| Plant, machinery and equipment | 23 | €60,623 | €78,750 | +€18,126 | +29.9% |
| Furniture and vehicles | 24 | €41,078 | €29,379 | -€11,699 | -28.5% |
| Leasing and similar rights | 25 | €8,222 | €6,540 | -€1,682 | -20.5% |
| Other tangible fixed assets | 26 | - | €2,879 | +€2,879 | |
| Financial fixed assets | 28 | - | €48 | +€48 | |
| Current assets | 29/58 | €350,561 | €724,933 | +€374,373 | +106.8% |
| Stocks and contracts in progress | 3 | €135,801 | €171,193 | +€35,392 | +26.1% |
| Stocks | 30/36 | €135,801 | €171,193 | +€35,392 | +26.1% |
| Amounts receivable within one year | 40/41 | €198,376 | €448,213 | +€249,837 | +125.9% |
| Trade receivables | 40 | €168,043 | €444,117 | +€276,074 | +164.3% |
| Other amounts receivable | 41 | €30,333 | €4,096 | -€26,237 | -86.5% |
| Cash at bank and in hand | 54/58 | €8,519 | €90,606 | +€82,087 | +963.6% |
| Deferred charges and accrued income | 490/1 | €7,865 | €14,921 | +€7,056 | +89.7% |
| Total equity and liabilities | 10/49 | €460,484 | €842,529 | +€382,045 | +83.0% |
| Equity | 10/15 | €230,647 | €280,849 | +€50,202 | +21.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €225,647 | €275,849 | +€50,202 | +22.2% |
| Distributable reserves | 133 | €225,647 | €275,849 | +€50,202 | +22.2% |
| Amounts payable | 17/49 | €229,837 | €561,681 | +€331,844 | +144.4% |
| Amounts payable after more than one year | 17 | €28,252 | €24,227 | -€4,025 | -14.2% |
| Financial debts | 170/4 | €28,252 | €24,227 | -€4,025 | -14.2% |
| Amounts payable within one year | 42/48 | €201,584 | €537,123 | +€335,538 | +166.5% |
| Current portion of amounts payable after more than one year | 42 | €12,061 | €16,002 | +€3,941 | +32.7% |
| Financial debts | 43 | - | €45,000 | +€45,000 | |
| Credit institutions | 430/8 | - | €45,000 | +€45,000 | |
| Trade debts | 44 | €124,294 | €410,649 | +€286,356 | +230.4% |
| Suppliers | 440/4 | €124,294 | €410,649 | +€286,356 | +230.4% |
| Taxes, remuneration and social security | 45 | €65,230 | €65,472 | +€241 | +0.4% |
| Taxes | 450/3 | €62,322 | €61,408 | -€914 | -1.5% |
| Remuneration and social security | 454/9 | €2,908 | €4,064 | +€1,156 | +39.7% |
| Accrued charges and deferred income | 492/3 | - | €331 | +€331 | |
| Remuneration, social security and pensions | 62 | €67,353 | €84,680 | +€17,327 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,150 | €28,784 | +€4,634 | +19.2% |
| Other operating charges | 640/8 | €1,786 | €2,446 | +€660 | +37.0% |
| Gross operating margin | 9900 | €194,780 | €250,073 | +€55,293 | +28.4% |
| Operating profit (loss) | 9901 | €101,491 | €134,163 | +€32,671 | +32.2% |
| Financial income | 75/76B | €1,431 | €553 | -€878 | -61.3% |
| Recurring financial income | 75 | €1,431 | €553 | -€878 | -61.3% |
| Financial charges | 65/66B | €3,676 | €5,387 | +€1,711 | +46.5% |
| Recurring financial charges | 65 | €3,676 | €5,387 | +€1,711 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | €99,247 | €129,329 | +€30,082 | +30.3% |
| Income taxes | 67/77 | €20,698 | €29,128 | +€8,430 | +40.7% |
| Profit (loss) for the period | 9904 | €78,549 | €100,202 | +€21,653 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €78,549 | €100,202 | +€21,653 | +27.6% |
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 9 October 2026 via checked.be.