LOMARTO: 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.
LOMARTO
Largest movements
- Current assets +€58,715
up €58,715 (+18.4%), from €319,410 to €378,125
of which Receivables within one year: +€62,586
- Total equity and liabilities +€60,340
up €60,340 (+10.7%), from €564,810 to €625,150
of which Equity: +€68,167
No income-statement line moved by more than 1% of the activity.
From the 2008 result to the 2009 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2008 | 2009 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €564,810 | €625,150 | +€60,340 | +10.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €245,400 | €247,025 | +€1,625 | +0.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €1,625 | +€1,625 | |
| Financial fixed assets | 28 | €245,400 | €245,400 | = | 0.0% |
| Current assets | 29/58 | €319,410 | €378,125 | +€58,715 | +18.4% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €306,750 | €369,336 | +€62,586 | +20.4% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €12,661 | €12,661 | = | 0.0% |
| Total equity and liabilities | 10/49 | €564,810 | €625,150 | +€60,340 | +10.7% |
| Equity | 10/15 | €323,125 | €391,292 | +€68,167 | +21.1% |
| Contributions | 10/11 | €41,000 | €41,000 | = | 0.0% |
| Reserves | 13 | €282,125 | €350,292 | +€68,167 | +24.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €112,619 | €123,818 | +€11,199 | +9.9% |
| Amounts payable | 17/49 | €129,066 | €129,066 | = | 0.0% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €126,186 | €126,186 | = | 0.0% |
| Trade debts | 44 | €3,738 | €3,738 | = | 0.0% |
| Turnover | 70 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,426 | €1,083 | -€343 | -24.0% |
| Gross operating margin | 9900 | €126,069 | €126,069 | = | 0.0% |
| Operating profit (loss) | 9901 | €113,445 | €113,445 | = | 0.0% |
| Recurring financial income | 75 | €20 | €20 | +€0 | +0.5% |
| Recurring financial charges | 65 | €7,112 | €6,177 | -€935 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €108,920 | €108,920 | = | 0.0% |
| Income taxes | 67/77 | €35,471 | €35,471 | = | 0.0% |
| Profit (loss) for the period | 9904 | €73,449 | €73,449 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,449 | €73,449 | = | 0.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2008 and 31 December 2009. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.