LOMEAN: 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.
LOMEAN
Largest movements
- Receivables within one year -€114,313
down €114,313 (-67.2%), from €170,036 to €55,723
of which Trade receivables: -€125,578
- Stocks and contracts +€5,598
up €5,598 (+3.0%), from €189,371 to €194,969
- Short-term financial debts -€121,775
down €121,775 (-54.1%), from €225,000 to €103,225
- Other debts +€4,865
up €4,865 (+2.3%), from €213,230 to €218,095
- Profit (loss) carried forward +€4,262
up €4,262 (+17.2%), from -€24,743 to -€20,482
- Gross operating margin +€16,224
up €16,224, from -€6,077 to €10,147
- Financial charges -€12,222
down €12,222 (-69.7%), from €17,525 to €5,303
- Other operating charges -€560
down €560 (-49.0%), from €1,142 to €582
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 | €418,487 | €307,470 | -€111,017 | -26.5% |
| Fixed assets | 21/28 | €50,000 | €50,000 | = | 0.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €368,487 | €257,470 | -€111,017 | -30.1% |
| Stocks and contracts in progress | 3 | €189,371 | €194,969 | +€5,598 | +3.0% |
| Stocks | 30/36 | €189,371 | €194,969 | +€5,598 | +3.0% |
| Amounts receivable within one year | 40/41 | €170,036 | €55,723 | -€114,313 | -67.2% |
| Trade receivables | 40 | €126,402 | €824 | -€125,578 | -99.3% |
| Other amounts receivable | 41 | €43,634 | €54,899 | +€11,264 | +25.8% |
| Cash at bank and in hand | 54/58 | €9,080 | €6,778 | -€2,302 | -25.4% |
| Total equity and liabilities | 10/49 | €418,487 | €307,470 | -€111,017 | -26.5% |
| Equity | 10/15 | -€19,743 | -€15,482 | +€4,262 | +21.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,743 | -€20,482 | +€4,262 | +17.2% |
| Amounts payable | 17/49 | €438,230 | €322,951 | -€115,279 | -26.3% |
| Amounts payable within one year | 42/48 | €438,230 | €322,951 | -€115,279 | -26.3% |
| Financial debts | 43 | €225,000 | €103,225 | -€121,775 | -54.1% |
| Credit institutions | 430/8 | €225,000 | €103,225 | -€121,775 | -54.1% |
| Trade debts | 44 | €0 | €1,605 | +€1,605 | |
| Suppliers | 440/4 | - | €1,605 | +€1,605 | |
| Taxes, remuneration and social security | 45 | €0 | €27 | +€27 | |
| Taxes | 450/3 | €0 | €27 | +€27 | |
| Other amounts payable | 47/48 | €213,230 | €218,095 | +€4,865 | +2.3% |
| Other operating charges | 640/8 | €1,142 | €582 | -€560 | -49.0% |
| Gross operating margin | 9900 | -€6,077 | €10,147 | +€16,224 | |
| Operating profit (loss) | 9901 | -€7,219 | €9,565 | +€16,784 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €17,525 | €5,303 | -€12,222 | -69.7% |
| Recurring financial charges | 65 | €17,525 | €5,303 | -€12,222 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | -€24,743 | €4,262 | +€29,005 | |
| Profit (loss) for the period | 9904 | -€24,743 | €4,262 | +€29,005 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,743 | €4,262 | +€29,005 |
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 12 October 2026 via checked.be.