LOMATEC: 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.
LOMATEC
Largest movements
- Cash +€43,196
up €43,196 (+449.4%), from €9,611 to €52,807
mainly Net result for the year (+€32,281) and Tax, wage and social debts (+€7,552)
- Tangible fixed assets -€3,960
down €3,960 (-30.6%), from €12,928 to €8,968
of which Furniture and vehicles: -€2,687
- Stocks and contracts -€1,076
down €1,076 (-50.9%), from €2,117 to €1,040
- Receivables within one year -€876
down €876 (-11.5%), from €7,601 to €6,725
of which Other amounts receivable: -€743
- Reserves +€22,909
up €22,909 (+251.8%), from €9,100 to €32,009
- Profit (loss) carried forward +€9,372
up €9,372, from -€9,372 to €0
- Tax, wage and social debts +€7,552
up €7,552 (+306.5%), from €2,464 to €10,017
of which Taxes: +€5,706
- Debts after one year -€2,415
down €2,415 (-100.0%), from €2,415 to €0
- Gross operating margin +€42,691
up €42,691 (+1250.2%), from €3,415 to €46,106
- Taxes +€8,255
up €8,255 (+4569.3%), from €181 to €8,436
- Depreciation +€3,960
new in 2025: €3,960
- Other operating charges -€484
down €484 (-29.1%), from €1,663 to €1,179
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 | €32,435 | €69,673 | +€37,238 | +114.8% |
| Fixed assets | 21/28 | €12,928 | €8,968 | -€3,960 | -30.6% |
| Tangible fixed assets | 22/27 | €12,928 | €8,968 | -€3,960 | -30.6% |
| Plant, machinery and equipment | 23 | €4,398 | €3,125 | -€1,273 | -28.9% |
| Furniture and vehicles | 24 | €8,530 | €5,843 | -€2,687 | -31.5% |
| Current assets | 29/58 | €19,506 | €60,704 | +€41,198 | +211.2% |
| Stocks and contracts in progress | 3 | €2,117 | €1,040 | -€1,076 | -50.9% |
| Stocks | 30/36 | €2,117 | €1,040 | -€1,076 | -50.9% |
| Amounts receivable within one year | 40/41 | €7,601 | €6,725 | -€876 | -11.5% |
| Trade receivables | 40 | €6,858 | €6,725 | -€133 | -1.9% |
| Other amounts receivable | 41 | €743 | €0 | -€743 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,611 | €52,807 | +€43,196 | +449.4% |
| Deferred charges and accrued income | 490/1 | €178 | €131 | -€46 | -26.1% |
| Total equity and liabilities | 10/49 | €32,435 | €69,673 | +€37,238 | +114.8% |
| Equity | 10/15 | €2,728 | €35,009 | +€32,281 | +1183.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,100 | €32,009 | +€22,909 | +251.8% |
| Distributable reserves | 133 | €9,100 | €32,009 | +€22,909 | +251.8% |
| Profit (loss) carried forward | 14 | -€9,372 | €0 | +€9,372 | |
| Amounts payable | 17/49 | €29,707 | €34,663 | +€4,956 | +16.7% |
| Amounts payable after more than one year | 17 | €2,415 | €0 | -€2,415 | -100.0% |
| Financial debts | 170/4 | €2,415 | €0 | -€2,415 | -100.0% |
| Amounts payable within one year | 42/48 | €27,291 | €34,663 | +€7,372 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €2,818 | €2,415 | -€403 | -14.3% |
| Trade debts | 44 | €239 | €726 | +€486 | +203.3% |
| Suppliers | 440/4 | €239 | €726 | +€486 | +203.3% |
| Taxes, remuneration and social security | 45 | €2,464 | €10,017 | +€7,552 | +306.5% |
| Taxes | 450/3 | €632 | €6,338 | +€5,706 | +903.5% |
| Remuneration and social security | 454/9 | €1,833 | €3,679 | +€1,846 | +100.7% |
| Other amounts payable | 47/48 | €21,769 | €21,505 | -€264 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,960 | +€3,960 | |
| Other operating charges | 640/8 | €1,663 | €1,179 | -€484 | -29.1% |
| Gross operating margin | 9900 | €3,415 | €46,106 | +€42,691 | +1250.2% |
| Operating profit (loss) | 9901 | €1,752 | €40,967 | +€39,215 | +2238.3% |
| Financial charges | 65/66B | €458 | €250 | -€207 | -45.3% |
| Recurring financial charges | 65 | €458 | €250 | -€207 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | €1,295 | €40,717 | +€39,423 | +3045.4% |
| Income taxes | 67/77 | €181 | €8,436 | +€8,255 | +4569.3% |
| Profit (loss) for the period | 9904 | €1,114 | €32,281 | +€31,167 | +2798.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,114 | €32,281 | +€31,167 | +2798.2% |
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.