LOMETI: 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.
LOMETI
Largest movements
- Current investments +€50,000
new in 2026: €50,000
- Cash -€42,617
down €42,617 (-28.5%), from €149,336 to €106,719
mainly Current investments (-€50,000) and Debts after one year (-€42,622)
- Tangible fixed assets -€38,927
down €38,927 (-52.6%), from €74,046 to €35,119
of which Land and buildings: -€40,304
- Stocks and contracts +€7,257
up €7,257 (+3.1%), from €235,728 to €242,985
- Debts after one year -€42,622
down €42,622 (-59.8%), from €71,334 to €28,712
- Profit (loss) carried forward +€16,122
up €16,122 (+38.2%), from -€42,218 to -€26,096
- Tax, wage and social debts +€7,862
up €7,862 (+136.9%), from €5,744 to €13,605
of which Remuneration and social security: +€5,983
- Write-downs +€20,201
up €20,201, from -€17,686 to €2,515
- Gross operating margin +€12,201
up €12,201 (+14.8%), from €82,663 to €94,864
- Staff costs +€4,661
up €4,661 (+15.5%), from €30,044 to €34,705
- Financial charges -€2,362
down €2,362 (-55.4%), from €4,266 to €1,904
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €459,887 | €437,018 | -€22,870 | -5.0% |
| Fixed assets | 21/28 | €74,240 | €35,313 | -€38,927 | -52.4% |
| Tangible fixed assets | 22/27 | €74,046 | €35,119 | -€38,927 | -52.6% |
| Land and buildings | 22 | €71,948 | €31,644 | -€40,304 | -56.0% |
| Plant, machinery and equipment | 23 | €2,007 | €892 | -€1,115 | -55.6% |
| Furniture and vehicles | 24 | €91 | €2,583 | +€2,492 | +2740.8% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €194 | €194 | = | 0.0% |
| Current assets | 29/58 | €385,647 | €401,704 | +€16,057 | +4.2% |
| Stocks and contracts in progress | 3 | €235,728 | €242,985 | +€7,257 | +3.1% |
| Stocks | 30/36 | €235,728 | €242,985 | +€7,257 | +3.1% |
| Amounts receivable within one year | 40/41 | €583 | €202 | -€381 | -65.4% |
| Other amounts receivable | 41 | €583 | €202 | -€381 | -65.4% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €149,336 | €106,719 | -€42,617 | -28.5% |
| Deferred charges and accrued income | 490/1 | €0 | €1,799 | +€1,799 | |
| Total equity and liabilities | 10/49 | €459,887 | €437,018 | -€22,870 | -5.0% |
| Equity | 10/15 | €297,459 | €313,580 | +€16,122 | +5.4% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €39,676 | €39,676 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €9,676 | €9,676 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,218 | -€26,096 | +€16,122 | +38.2% |
| Amounts payable | 17/49 | €162,429 | €123,437 | -€38,991 | -24.0% |
| Amounts payable after more than one year | 17 | €71,334 | €28,712 | -€42,622 | -59.8% |
| Financial debts | 170/4 | €71,334 | €28,712 | -€42,622 | -59.8% |
| Amounts payable within one year | 42/48 | €88,949 | €94,658 | +€5,709 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €45,699 | €46,228 | +€529 | +1.2% |
| Trade debts | 44 | €9,829 | €6,133 | -€3,696 | -37.6% |
| Suppliers | 440/4 | €9,829 | €6,133 | -€3,696 | -37.6% |
| Taxes, remuneration and social security | 45 | €5,744 | €13,605 | +€7,862 | +136.9% |
| Taxes | 450/3 | €5,744 | €7,622 | +€1,878 | +32.7% |
| Remuneration and social security | 454/9 | - | €5,983 | +€5,983 | |
| Other amounts payable | 47/48 | €27,677 | €28,692 | +€1,014 | +3.7% |
| Accrued charges and deferred income | 492/3 | €2,145 | €67 | -€2,078 | -96.9% |
| Non-recurring operating income | 76A | - | €7,719 | +€7,719 | |
| Remuneration, social security and pensions | 62 | €30,044 | €34,705 | +€4,661 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,735 | €41,857 | -€878 | -2.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€17,686 | €2,515 | +€20,201 | |
| Other operating charges | 640/8 | €5,207 | €5,365 | +€158 | +3.0% |
| Gross operating margin | 9900 | €82,663 | €94,864 | +€12,201 | +14.8% |
| Operating profit (loss) | 9901 | €22,363 | €10,423 | -€11,941 | -53.4% |
| Financial income | 75/76B | €8,422 | €7,725 | -€696 | -8.3% |
| Recurring financial income | 75 | €8,422 | €7,725 | -€696 | -8.3% |
| Financial charges | 65/66B | €4,266 | €1,904 | -€2,362 | -55.4% |
| Recurring financial charges | 65 | €4,266 | €1,904 | -€2,362 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €26,519 | €16,244 | -€10,274 | -38.7% |
| Income taxes | 67/77 | €128 | €123 | -€6 | -4.5% |
| Profit (loss) for the period | 9904 | €26,390 | €16,122 | -€10,269 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,390 | €16,122 | -€10,269 | -38.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.