LOMAX: what changed
Two fiscal 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.
LOMAX
Largest movements
- Tangible fixed assets -€15,117
down €15,117 (-2.7%), from €553,648 to €538,532
of which Land and buildings: -€14,479
- Deferred charges and accrued income +€6,370
up €6,370 (+14.7%), from €43,366 to €49,736
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€3,123
up €3,123 (+13.1%), from €23,854 to €26,977
- Depreciation -€617
down €617 (-3.0%), from €20,480 to €19,863
- Other operating charges +€598
up €598 (+5.6%), from €10,755 to €11,353
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 | €610,539 | €603,006 | -€7,533 | -1.2% |
| Fixed assets | 21/28 | €553,648 | €538,532 | -€15,117 | -2.7% |
| Tangible fixed assets | 22/27 | €553,648 | €538,532 | -€15,117 | -2.7% |
| Land and buildings | 22 | €553,011 | €538,532 | -€14,479 | -2.6% |
| Plant, machinery and equipment | 23 | €637 | - | -€637 | |
| Current assets | 29/58 | €56,891 | €64,475 | +€7,584 | +13.3% |
| Cash at bank and in hand | 54/58 | €13,525 | €14,739 | +€1,214 | +9.0% |
| Deferred charges and accrued income | 490/1 | €43,366 | €49,736 | +€6,370 | +14.7% |
| Total equity and liabilities | 10/49 | €610,539 | €603,006 | -€7,533 | -1.2% |
| Equity | 10/15 | €408,547 | €404,027 | -€4,519 | -1.1% |
| Contributions | 10/11 | €534,559 | €534,559 | = | 0.0% |
| Capital | 10 | €534,559 | €534,559 | = | 0.0% |
| Issued capital | 100 | €534,559 | €534,559 | = | 0.0% |
| Reserves | 13 | €8,727 | €8,727 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,727 | €8,727 | = | 0.0% |
| Legal reserve | 130 | €8,727 | €8,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,739 | -€139,259 | -€4,519 | -3.4% |
| Amounts payable | 17/49 | €201,993 | €198,979 | -€3,013 | -1.5% |
| Amounts payable within one year | 42/48 | €201,993 | €198,680 | -€3,312 | -1.6% |
| Trade debts | 44 | €11,348 | €10,518 | -€829 | -7.3% |
| Suppliers | 440/4 | €11,348 | €10,518 | -€829 | -7.3% |
| Other amounts payable | 47/48 | €190,645 | €188,162 | -€2,483 | -1.3% |
| Accrued charges and deferred income | 492/3 | - | €299 | +€299 | |
| Non-recurring operating income | 76A | - | €728 | +€728 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,480 | €19,863 | -€617 | -3.0% |
| Other operating charges | 640/8 | €10,755 | €11,353 | +€598 | +5.6% |
| Gross operating margin | 9900 | €23,854 | €26,977 | +€3,123 | +13.1% |
| Operating profit (loss) | 9901 | -€7,382 | -€4,239 | +€3,143 | +42.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €274 | €280 | +€6 | +2.4% |
| Recurring financial charges | 65 | €274 | €280 | +€6 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,655 | -€4,519 | +€3,135 | +41.0% |
| Profit (loss) for the period | 9904 | -€7,655 | -€4,519 | +€3,135 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,655 | -€4,519 | +€3,135 | +41.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.