Lomerisa: 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.
Lomerisa
Largest movements
- Tangible fixed assets +€9,983
up €9,983 (+43.3%), from €23,047 to €33,029
- Cash -€7,902
down €7,902 (-58.8%), from €13,442 to €5,540
mainly Investment in fixed assets (net) (-€25,543) and Net result for the year (-€10,642)
- Receivables within one year -€4,413
down €4,413 (-42.4%), from €10,403 to €5,991
of which Other amounts receivable: -€2,339
- Deferred charges and accrued income -€1,955
down €1,955 (-62.6%), from €3,122 to €1,167
- Profit (loss) carried forward -€10,642
down €10,642, from €8,557 to -€2,085
- Accrued charges and deferred income +€3,489
up €3,489 (+1196.3%), from €292 to €3,781
- Trade debts +€2,200
up €2,200 (+167.4%), from €1,314 to €3,514
- Tax, wage and social debts +€796
up €796 (+15.8%), from €5,045 to €5,841
- Gross operating margin -€19,694
down €19,694 (-70.0%), from €28,130 to €8,435
- Taxes -€4,263
down €4,263 (-84.5%), from €5,045 to €782
- Depreciation +€4,257
up €4,257 (+37.7%), from €11,303 to €15,560
- Financial charges -€990
down €990 (-37.4%), from €2,643 to €1,653
- Other operating charges -€352
down €352 (-24.6%), from €1,434 to €1,082
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 | €59,538 | €55,251 | -€4,287 | -7.2% |
| Fixed assets | 21/28 | €24,627 | €34,609 | +€9,983 | +40.5% |
| Tangible fixed assets | 22/27 | €23,047 | €33,029 | +€9,983 | +43.3% |
| Furniture and vehicles | 24 | €23,047 | €33,029 | +€9,983 | +43.3% |
| Financial fixed assets | 28 | €1,580 | €1,580 | = | 0.0% |
| Current assets | 29/58 | €34,911 | €20,642 | -€14,270 | -40.9% |
| Stocks and contracts in progress | 3 | €7,943 | €7,943 | = | 0.0% |
| Stocks | 30/36 | €7,943 | €7,943 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,403 | €5,991 | -€4,413 | -42.4% |
| Trade receivables | 40 | €6,540 | €4,466 | -€2,074 | -31.7% |
| Other amounts receivable | 41 | €3,864 | €1,525 | -€2,339 | -60.5% |
| Cash at bank and in hand | 54/58 | €13,442 | €5,540 | -€7,902 | -58.8% |
| Deferred charges and accrued income | 490/1 | €3,122 | €1,167 | -€1,955 | -62.6% |
| Total equity and liabilities | 10/49 | €59,538 | €55,251 | -€4,287 | -7.2% |
| Equity | 10/15 | €52,757 | €42,115 | -€10,642 | -20.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,000 | €38,000 | = | 0.0% |
| Distributable reserves | 133 | €38,000 | €38,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,557 | -€2,085 | -€10,642 | |
| Amounts payable | 17/49 | €6,781 | €13,135 | +€6,355 | +93.7% |
| Amounts payable within one year | 42/48 | €6,489 | €9,355 | +€2,866 | +44.2% |
| Trade debts | 44 | €1,314 | €3,514 | +€2,200 | +167.4% |
| Suppliers | 440/4 | €1,314 | €3,514 | +€2,200 | +167.4% |
| Taxes, remuneration and social security | 45 | €5,045 | €5,841 | +€796 | +15.8% |
| Taxes | 450/3 | €5,045 | €5,841 | +€796 | +15.8% |
| Other amounts payable | 47/48 | €130 | €0 | -€130 | -100.0% |
| Accrued charges and deferred income | 492/3 | €292 | €3,781 | +€3,489 | +1196.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,303 | €15,560 | +€4,257 | +37.7% |
| Other operating charges | 640/8 | €1,434 | €1,082 | -€352 | -24.6% |
| Gross operating margin | 9900 | €28,130 | €8,435 | -€19,694 | -70.0% |
| Operating profit (loss) | 9901 | €15,392 | -€8,207 | -€23,599 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,643 | €1,653 | -€990 | -37.4% |
| Recurring financial charges | 65 | €2,643 | €1,653 | -€990 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €12,749 | -€9,860 | -€22,610 | |
| Income taxes | 67/77 | €5,045 | €782 | -€4,263 | -84.5% |
| Profit (loss) for the period | 9904 | €7,705 | -€10,642 | -€18,346 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,705 | -€10,642 | -€18,346 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.