LOMAS: 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.
LOMAS
Largest movements
- Tangible fixed assets +€714,614
up €714,614 (+84.8%), from €842,799 to €1.6m
of which Land and buildings: +€734,244
- Other debts +€810,810
up €810,810 (+290.3%), from €279,269 to €1.1m
- Profit (loss) carried forward -€64,139
down €64,139 (-2648.7%), from -€2,422 to -€66,561
- Debts after one year -€36,957
down €36,957 (-12.8%), from €289,626 to €252,669
- Gross operating margin -€41,819
down €41,819 (-74.8%), from €55,943 to €14,124
- Depreciation +€18,849
up €18,849 (+42.5%), from €44,330 to €63,178
- Other operating charges +€2,061
up €2,061 (+24.0%), from €8,590 to €10,651
- Financial charges -€907
down €907 (-17.4%), from €5,222 to €4,315
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 | €867,997 | €1,579,474 | +€711,477 | +82.0% |
| Fixed assets | 21/28 | €842,799 | €1,557,413 | +€714,614 | +84.8% |
| Tangible fixed assets | 22/27 | €842,799 | €1,557,413 | +€714,614 | +84.8% |
| Land and buildings | 22 | €791,775 | €1,526,019 | +€734,244 | +92.7% |
| Plant, machinery and equipment | 23 | €16,502 | €13,992 | -€2,510 | -15.2% |
| Furniture and vehicles | 24 | €34,523 | €17,402 | -€17,121 | -49.6% |
| Current assets | 29/58 | €25,198 | €22,061 | -€3,136 | -12.4% |
| Amounts receivable within one year | 40/41 | €14,172 | €7,600 | -€6,572 | -46.4% |
| Trade receivables | 40 | €5,839 | - | -€5,839 | |
| Other amounts receivable | 41 | €8,333 | €7,600 | -€734 | -8.8% |
| Cash at bank and in hand | 54/58 | €9,223 | €12,579 | +€3,356 | +36.4% |
| Deferred charges and accrued income | 490/1 | €1,802 | €1,882 | +€80 | +4.4% |
| Total equity and liabilities | 10/49 | €867,997 | €1,579,474 | +€711,477 | +82.0% |
| Equity | 10/15 | €257,044 | €192,905 | -€64,139 | -25.0% |
| Contributions | 10/11 | €193,500 | €193,500 | = | 0.0% |
| Reserves | 13 | €65,965 | €65,965 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,027 | €2,027 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,027 | €2,027 | = | 0.0% |
| Distributable reserves | 133 | €63,939 | €63,939 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,422 | -€66,561 | -€64,139 | -2648.7% |
| Amounts payable | 17/49 | €610,953 | €1,386,570 | +€775,616 | +127.0% |
| Amounts payable after more than one year | 17 | €289,626 | €252,669 | -€36,957 | -12.8% |
| Financial debts | 170/4 | €289,626 | €252,669 | -€36,957 | -12.8% |
| Amounts payable within one year | 42/48 | €317,906 | €1,133,901 | +€815,995 | +256.7% |
| Current portion of amounts payable after more than one year | 42 | €36,465 | €36,987 | +€522 | +1.4% |
| Trade debts | 44 | €652 | €5,060 | +€4,408 | +675.7% |
| Suppliers | 440/4 | €652 | €5,060 | +€4,408 | +675.7% |
| Taxes, remuneration and social security | 45 | €1,519 | €1,774 | +€255 | +16.8% |
| Taxes | 450/3 | €1,519 | €1,774 | +€255 | +16.8% |
| Other amounts payable | 47/48 | €279,269 | €1,090,079 | +€810,810 | +290.3% |
| Accrued charges and deferred income | 492/3 | €3,421 | - | -€3,421 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,330 | €63,178 | +€18,849 | +42.5% |
| Other operating charges | 640/8 | €8,590 | €10,651 | +€2,061 | +24.0% |
| Gross operating margin | 9900 | €55,943 | €14,124 | -€41,819 | -74.8% |
| Operating profit (loss) | 9901 | €3,024 | -€59,705 | -€62,729 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €5,222 | €4,315 | -€907 | -17.4% |
| Recurring financial charges | 65 | €5,222 | €4,315 | -€907 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,191 | -€64,020 | -€61,829 | -2821.7% |
| Income taxes | 67/77 | €230 | €119 | -€111 | -48.2% |
| Profit (loss) for the period | 9904 | -€2,422 | -€64,139 | -€61,718 | -2548.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,422 | -€64,139 | -€61,718 | -2548.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.