LOMER IT: 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.
LOMER IT
Largest movements
- Current investments +€102,601
new in 2025: €102,601
- Cash -€19,823
down €19,823 (-10.7%), from €185,824 to €166,001
mainly Contributions, distributions and other (-€130,000) and Current investments (-€102,601)
- Other debts +€171,951
up €171,951 (+218%), from €78,817 to €250,767
- Reserves -€75,079
down €75,079 (-87.9%), from €85,373 to €10,294
- Tax, wage and social debts -€10,857
down €10,857 (-61.2%), from €17,732 to €6,875
- Trade debts -€4,745
down €4,745 (-51.0%), from €9,304 to €4,559
- Gross operating margin +€15,551
up €15,551 (+25.1%), from €61,951 to €77,502
- Depreciation -€4,546
down €4,546 (-87.1%), from €5,220 to €674
- Taxes +€3,713
up €3,713 (+33.7%), from €11,033 to €14,746
- Financial charges +€2,768
up €2,768 (+44.8%), from €6,175 to €8,943
- Financial income +€1,916
up €1,916 (+201%), from €951 to €2,868
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 | €217,375 | €301,416 | +€84,042 | +38.7% |
| Fixed assets | 21/28 | €674 | - | -€674 | |
| Tangible fixed assets | 22/27 | €674 | - | -€674 | |
| Furniture and vehicles | 24 | €674 | - | -€674 | |
| Current assets | 29/58 | €216,701 | €301,416 | +€84,716 | +39.1% |
| Amounts receivable within one year | 40/41 | €30,129 | €30,143 | +€14 | 0.0% |
| Trade receivables | 40 | €30,129 | €29,889 | -€240 | -0.8% |
| Other amounts receivable | 41 | - | €254 | +€254 | |
| Current investments | 50/53 | - | €102,601 | +€102,601 | |
| Cash at bank and in hand | 54/58 | €185,824 | €166,001 | -€19,823 | -10.7% |
| Deferred charges and accrued income | 490/1 | €748 | €2,671 | +€1,923 | +257% |
| Total equity and liabilities | 10/49 | €217,375 | €301,416 | +€84,042 | +38.7% |
| Equity | 10/15 | €105,373 | €30,294 | -€75,079 | -71.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €85,373 | €10,294 | -€75,079 | -87.9% |
| Distributable reserves | 133 | €85,373 | €10,294 | -€75,079 | -87.9% |
| Amounts payable | 17/49 | €112,002 | €271,122 | +€159,120 | +142% |
| Amounts payable within one year | 42/48 | €105,853 | €262,201 | +€156,348 | +148% |
| Trade debts | 44 | €9,304 | €4,559 | -€4,745 | -51.0% |
| Suppliers | 440/4 | €9,304 | €4,559 | -€4,745 | -51.0% |
| Taxes, remuneration and social security | 45 | €17,732 | €6,875 | -€10,857 | -61.2% |
| Taxes | 450/3 | €17,732 | €6,875 | -€10,857 | -61.2% |
| Other amounts payable | 47/48 | €78,817 | €250,767 | +€171,951 | +218% |
| Accrued charges and deferred income | 492/3 | €6,149 | €8,921 | +€2,772 | +45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,220 | €674 | -€4,546 | -87.1% |
| Other operating charges | 640/8 | €1,063 | €1,086 | +€24 | +2.2% |
| Gross operating margin | 9900 | €61,951 | €77,502 | +€15,551 | +25.1% |
| Operating profit (loss) | 9901 | €55,669 | €75,742 | +€20,074 | +36.1% |
| Financial income | 75/76B | €951 | €2,868 | +€1,916 | +201% |
| Recurring financial income | 75 | €951 | €2,868 | +€1,916 | +201% |
| Financial charges | 65/66B | €6,175 | €8,943 | +€2,768 | +44.8% |
| Recurring financial charges | 65 | €6,175 | €8,943 | +€2,768 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | €50,445 | €69,667 | +€19,222 | +38.1% |
| Income taxes | 67/77 | €11,033 | €14,746 | +€3,713 | +33.7% |
| Profit (loss) for the period | 9904 | €39,412 | €54,921 | +€15,509 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,412 | €54,921 | +€15,509 | +39.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.