LOMAX INF.: 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.
LOMAX INF.
Largest movements
- Cash -€15,603
down €15,603 (-19.5%), from €80,021 to €64,418
- Receivables within one year -€4,423
down €4,423 (-10.0%), from €44,131 to €39,708
- Tangible fixed assets +€2,681
up €2,681 (+384%), from €699 to €3,380
- Tax, wage and social debts +€31,500
up €31,500 (+543%), from €5,800 to €37,300
of which Taxes: +€31,500
- Profit (loss) carried forward -€20,634
down €20,634 (-27.0%), from €76,546 to €55,912
- Other debts -€15,615
down €15,615 (-52.2%), from €29,908 to €14,293
- Contributions -€6,200
no longer reported in 2024 (was €6,200)
- Trade debts -€4,537
no longer reported in 2024 (was €4,537)
- Gross operating margin -€36,003
down €36,003 (-74.8%), from €48,142 to €12,139
- Taxes +€2,121
up €2,121 (+22.5%), from €9,408 to €11,529
- Financial charges +€2,025
up €2,025 (+1,125%), from €180 to €2,205
of which Non-recurring financial charges: +€2,048
- Depreciation +€1,734
up €1,734 (+867%), from €200 to €1,934
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,851 | €107,506 | -€17,345 | -13.9% |
| Fixed assets | 21/28 | €699 | €3,380 | +€2,681 | +384% |
| Tangible fixed assets | 22/27 | €699 | €3,380 | +€2,681 | +384% |
| Furniture and vehicles | 24 | €699 | €3,380 | +€2,681 | +384% |
| Current assets | 29/58 | €124,152 | €104,126 | -€20,026 | -16.1% |
| Amounts receivable within one year | 40/41 | €44,131 | €39,708 | -€4,423 | -10.0% |
| Trade receivables | 40 | €44,131 | €39,708 | -€4,423 | -10.0% |
| Cash at bank and in hand | 54/58 | €80,021 | €64,418 | -€15,603 | -19.5% |
| Total equity and liabilities | 10/49 | €124,851 | €107,506 | -€17,345 | -13.9% |
| Equity | 10/15 | €84,606 | €55,912 | -€28,694 | -33.9% |
| Contributions | 10/11 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €76,546 | €55,912 | -€20,634 | -27.0% |
| Amounts payable | 17/49 | €40,245 | €51,593 | +€11,348 | +28.2% |
| Amounts payable within one year | 42/48 | €40,245 | €51,593 | +€11,348 | +28.2% |
| Trade debts | 44 | €4,537 | - | -€4,537 | |
| Suppliers | 440/4 | €4,537 | - | -€4,537 | |
| Taxes, remuneration and social security | 45 | €5,800 | €37,300 | +€31,500 | +543% |
| Taxes | 450/3 | €3,300 | €34,800 | +€31,500 | +955% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €29,908 | €14,293 | -€15,615 | -52.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €1,934 | +€1,734 | +867% |
| Other operating charges | 640/8 | - | €384 | +€384 | |
| Gross operating margin | 9900 | €48,142 | €12,139 | -€36,003 | -74.8% |
| Operating profit (loss) | 9901 | €47,942 | €9,820 | -€38,122 | -79.5% |
| Financial charges | 65/66B | €180 | €2,205 | +€2,025 | +1,125% |
| Recurring financial charges | 65 | €180 | €156 | -€24 | -13.1% |
| Non-recurring financial charges | 66B | - | €2,048 | +€2,048 | |
| Profit (loss) for the period before taxes | 9903 | €47,762 | €7,616 | -€40,146 | -84.1% |
| Income taxes | 67/77 | €9,408 | €11,529 | +€2,121 | +22.5% |
| Profit (loss) for the period | 9904 | €38,354 | -€3,913 | -€42,267 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,354 | -€3,913 | -€42,267 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.