LOMATTEC: 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.
LOMATTEC
Largest movements
- Cash +€47,038
up €47,038 (+43.3%), from €108,521 to €155,559
mainly Trade debts (+€22,545) and Depreciation (+€13,837)
- Receivables within one year +€14,362
up €14,362 (+17.0%), from €84,333 to €98,695
of which Other amounts receivable: +€14,336
- Current investments -€13,000
down €13,000 (-33.3%), from €39,000 to €26,000
- Tangible fixed assets -€12,062
down €12,062 (-36.6%), from €32,923 to €20,862
of which Plant, machinery and equipment: -€11,780
- Stocks and contracts -€11,710
down €11,710 (-11.1%), from €105,798 to €94,088
- Trade debts +€22,545
up €22,545 (+48.7%), from €46,335 to €68,879
- Other debts -€15,836
down €15,836 (-9.4%), from €168,055 to €152,219
- Tax, wage and social debts +€11,067
up €11,067, from €0 to €11,067
- Reserves +€5,416
up €5,416 (+16.2%), from €33,372 to €38,788
- Gross operating margin +€23,499
up €23,499 (+93.1%), from €25,231 to €48,730
- Write-downs +€23,220
up €23,220, from €0 to €23,220
- Depreciation -€1,364
down €1,364 (-9.0%), from €15,201 to €13,837
- Financial income +€799
up €799 (+47.6%), from €1,679 to €2,478
- Financial charges -€788
down €788 (-54.5%), from €1,445 to €657
of which Financial charges: -€788
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 | €375,673 | €399,651 | +€23,978 | +6.4% |
| Fixed assets | 21/28 | €37,467 | €24,150 | -€13,317 | -35.5% |
| Intangible fixed assets | 21 | €4,544 | €2,769 | -€1,776 | -39.1% |
| Tangible fixed assets | 22/27 | €32,923 | €20,862 | -€12,062 | -36.6% |
| Plant, machinery and equipment | 23 | €31,796 | €20,016 | -€11,780 | -37.0% |
| Other tangible fixed assets | 26 | €1,127 | €846 | -€282 | -25.0% |
| Financial fixed assets | 28 | - | €520 | +€520 | |
| Current assets | 29/58 | €338,205 | €375,500 | +€37,295 | +11.0% |
| Stocks and contracts in progress | 3 | €105,798 | €94,088 | -€11,710 | -11.1% |
| Stocks | 30/36 | €105,798 | €94,088 | -€11,710 | -11.1% |
| Amounts receivable within one year | 40/41 | €84,333 | €98,695 | +€14,362 | +17.0% |
| Trade receivables | 40 | €74,457 | €74,483 | +€27 | 0.0% |
| Other amounts receivable | 41 | €9,876 | €24,212 | +€14,336 | +145% |
| Current investments | 50/53 | €39,000 | €26,000 | -€13,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €108,521 | €155,559 | +€47,038 | +43.3% |
| Deferred charges and accrued income | 490/1 | €554 | €1,158 | +€604 | +109% |
| Total equity and liabilities | 10/49 | €375,673 | €399,651 | +€23,978 | +6.4% |
| Equity | 10/15 | €53,372 | €58,788 | +€5,416 | +10.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €33,372 | €38,788 | +€5,416 | +16.2% |
| Distributable reserves | 133 | €33,372 | €38,788 | +€5,416 | +16.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €322,301 | €340,862 | +€18,562 | +5.8% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €214,390 | €232,165 | +€17,775 | +8.3% |
| Trade debts | 44 | €46,335 | €68,879 | +€22,545 | +48.7% |
| Suppliers | 440/4 | €46,335 | €68,879 | +€22,545 | +48.7% |
| Taxes, remuneration and social security | 45 | €0 | €11,067 | +€11,067 | |
| Taxes | 450/3 | €0 | €11,067 | +€11,067 | |
| Other amounts payable | 47/48 | €168,055 | €152,219 | -€15,836 | -9.4% |
| Accrued charges and deferred income | 492/3 | €7,911 | €8,697 | +€786 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,201 | €13,837 | -€1,364 | -9.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €23,220 | +€23,220 | |
| Other operating charges | 640/8 | €754 | €1,086 | +€332 | +44.0% |
| Non-recurring operating charges | 66A | €318 | €0 | -€318 | -100% |
| Gross operating margin | 9900 | €25,231 | €48,730 | +€23,499 | +93.1% |
| Operating profit (loss) | 9901 | €8,958 | €10,586 | +€1,628 | +18.2% |
| Financial income | 75/76B | €1,679 | €2,478 | +€799 | +47.6% |
| Recurring financial income | 75 | €1,679 | €2,478 | +€799 | +47.6% |
| Financial charges | 65/66B | €1,445 | €657 | -€788 | -54.5% |
| Recurring financial charges | 65 | €1,445 | €657 | -€788 | -54.5% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €9,192 | €12,408 | +€3,215 | +35.0% |
| Income taxes | 67/77 | €1,462 | €2,241 | +€779 | +53.3% |
| Profit (loss) for the period | 9904 | €7,730 | €10,166 | +€2,436 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,730 | €10,166 | +€2,436 | +31.5% |
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 17 October 2026 via checked.be.