LOMEDI: 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.
LOMEDI
Largest movements
- Cash +€97,706
up €97,706 (+106%), from €92,124 to €189,830
mainly Net result for the year (+€111,690) and Tax, wage and social debts (+€13,990)
- Receivables within one year +€19,930
new in 2025: €19,930
- Tangible fixed assets -€8,863
down €8,863 (-22.6%), from €39,267 to €30,404
- Deferred charges and accrued income +€6,046
up €6,046 (+58.1%), from €10,403 to €16,449
- Reserves +€110,857
up €110,857 (+157%), from €70,687 to €181,544
- Tax, wage and social debts +€13,990
up €13,990 (+59.8%), from €23,413 to €37,402
of which Taxes: +€13,336
- Debts after one year -€8,744
down €8,744 (-28.2%), from €31,007 to €22,263
- Gross operating margin +€54,873
up €54,873 (+43.4%), from €126,540 to €181,413
- Taxes +€13,111
up €13,111 (+70.3%), from €18,649 to €31,760
- Depreciation +€2,665
up €2,665 (+43.0%), from €6,198 to €8,863
- Staff costs -€2,370
down €2,370 (-8.5%), from €27,816 to €25,446
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 | €141,795 | €256,613 | +€114,819 | +81.0% |
| Fixed assets | 21/28 | €39,267 | €30,404 | -€8,863 | -22.6% |
| Tangible fixed assets | 22/27 | €39,267 | €30,404 | -€8,863 | -22.6% |
| Leasing and similar rights | 25 | €39,267 | €30,404 | -€8,863 | -22.6% |
| Current assets | 29/58 | €102,527 | €226,209 | +€123,682 | +121% |
| Amounts receivable within one year | 40/41 | - | €19,930 | +€19,930 | |
| Other amounts receivable | 41 | - | €19,930 | +€19,930 | |
| Cash at bank and in hand | 54/58 | €92,124 | €189,830 | +€97,706 | +106% |
| Deferred charges and accrued income | 490/1 | €10,403 | €16,449 | +€6,046 | +58.1% |
| Total equity and liabilities | 10/49 | €141,795 | €256,613 | +€114,819 | +81.0% |
| Equity | 10/15 | €75,687 | €186,544 | +€110,857 | +146% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €70,687 | €181,544 | +€110,857 | +157% |
| Distributable reserves | 133 | €70,687 | €181,544 | +€110,857 | +157% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €66,108 | €70,069 | +€3,962 | +6.0% |
| Amounts payable after more than one year | 17 | €31,007 | €22,263 | -€8,744 | -28.2% |
| Financial debts | 170/4 | €31,007 | €22,263 | -€8,744 | -28.2% |
| Amounts payable within one year | 42/48 | €35,101 | €47,806 | +€12,705 | +36.2% |
| Current portion of amounts payable after more than one year | 42 | €8,480 | €8,743 | +€263 | +3.1% |
| Trade debts | 44 | €1,492 | €47 | -€1,445 | -96.9% |
| Suppliers | 440/4 | €1,492 | €47 | -€1,445 | -96.9% |
| Taxes, remuneration and social security | 45 | €23,413 | €37,402 | +€13,990 | +59.8% |
| Taxes | 450/3 | €19,024 | €32,360 | +€13,336 | +70.1% |
| Remuneration and social security | 454/9 | €4,388 | €5,042 | +€654 | +14.9% |
| Other amounts payable | 47/48 | €1,717 | €1,614 | -€103 | -6.0% |
| Remuneration, social security and pensions | 62 | €27,816 | €25,446 | -€2,370 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,198 | €8,863 | +€2,665 | +43.0% |
| Other operating charges | 640/8 | €251 | €203 | -€48 | -19.1% |
| Gross operating margin | 9900 | €126,540 | €181,413 | +€54,873 | +43.4% |
| Operating profit (loss) | 9901 | €92,274 | €146,901 | +€54,626 | +59.2% |
| Financial charges | 65/66B | €2,079 | €3,450 | +€1,371 | +66.0% |
| Recurring financial charges | 65 | €2,079 | €3,450 | +€1,371 | +66.0% |
| Profit (loss) for the period before taxes | 9903 | €90,195 | €143,451 | +€53,255 | +59.0% |
| Income taxes | 67/77 | €18,649 | €31,760 | +€13,111 | +70.3% |
| Profit (loss) for the period | 9904 | €71,546 | €111,690 | +€40,144 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €71,546 | €111,690 | +€40,144 | +56.1% |
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 16 October 2026 via checked.be.