LOMARI: 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.
LOMARI
Largest movements
- Receivables within one year -€24,957
down €24,957 (-100%), from €24,957 to €0
of which Trade receivables: -€24,957
- Tangible fixed assets -€10,330
down €10,330 (-12.1%), from €85,042 to €74,712
- Other debts -€27,917
down €27,917 (-30.2%), from €92,390 to €64,473
- Profit (loss) carried forward -€7,656
down €7,656 (-224%), from -€3,412 to -€11,068
- Gross operating margin -€2,937
down €2,937 (-49.5%), from €5,935 to €2,998
- Depreciation +€1,253
up €1,253 (+13.8%), from €9,077 to €10,330
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 | €110,950 | €75,517 | -€35,433 | -31.9% |
| Fixed assets | 21/28 | €85,042 | €74,712 | -€10,330 | -12.1% |
| Tangible fixed assets | 22/27 | €85,042 | €74,712 | -€10,330 | -12.1% |
| Plant, machinery and equipment | 23 | €85,042 | €74,712 | -€10,330 | -12.1% |
| Current assets | 29/58 | €25,908 | €805 | -€25,103 | -96.9% |
| Amounts receivable within one year | 40/41 | €24,957 | €0 | -€24,957 | -100% |
| Trade receivables | 40 | €24,957 | €0 | -€24,957 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €952 | €805 | -€147 | -15.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €110,950 | €75,517 | -€35,433 | -31.9% |
| Equity | 10/15 | €17,932 | €10,277 | -€7,656 | -42.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,745 | €2,745 | = | 0.0% |
| Non-distributable reserves | 130/1 | €341 | €341 | = | 0.0% |
| Other | 1319 | €341 | €341 | = | 0.0% |
| Distributable reserves | 133 | €2,404 | €2,404 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,412 | -€11,068 | -€7,656 | -224% |
| Amounts payable | 17/49 | €93,018 | €65,240 | -€27,778 | -29.9% |
| Amounts payable within one year | 42/48 | €93,018 | €65,240 | -€27,778 | -29.9% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €628 | €767 | +€139 | +22.2% |
| Taxes | 450/3 | €628 | €767 | +€139 | +22.2% |
| Other amounts payable | 47/48 | €92,390 | €64,473 | -€27,917 | -30.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,077 | €10,330 | +€1,253 | +13.8% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €5,935 | €2,998 | -€2,937 | -49.5% |
| Operating profit (loss) | 9901 | -€3,204 | -€7,394 | -€4,191 | -131% |
| Financial charges | 65/66B | €209 | €261 | +€53 | +25.3% |
| Recurring financial charges | 65 | €209 | €261 | +€53 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,412 | -€7,656 | -€4,243 | -124% |
| Profit (loss) for the period | 9904 | -€3,412 | -€7,656 | -€4,243 | -124% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,412 | -€7,656 | -€4,243 | -124% |
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 15 October 2026 via checked.be.