LOMI: 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.
LOMI
Largest movements
- Cash +€14,158
up €14,158 (+49.9%), from €28,352 to €42,511
mainly Net result for the year (+€94,550) and Tax, wage and social debts (+€11,793)
- Receivables within one year +€10,931
up €10,931 (+165.7%), from €6,596 to €17,527
of which Trade receivables: +€9,444
- Deferred charges and accrued income -€5,667
down €5,667 (-7.3%), from €77,750 to €72,083
- Tangible fixed assets -€3,729
down €3,729 (-74.4%), from €5,014 to €1,285
of which Furniture and vehicles: -€3,751
- Profit (loss) carried forward +€23,550
up €23,550 (+127.7%), from €18,437 to €41,987
- Other debts -€17,440
down €17,440 (-22.4%), from €77,790 to €60,350
- Tax, wage and social debts +€11,793
up €11,793 (+775.7%), from €1,520 to €13,314
of which Taxes: +€12,425
- Trade debts -€1,999
down €1,999 (-55.6%), from €3,594 to €1,595
- Financial income -€5,537
down €5,537 (-7.2%), from €77,001 to €71,464
- Gross operating margin +€981
up €981 (+2.8%), from €35,560 to €36,541
- Taxes +€389
up €389 (+4.9%), from €7,930 to €8,319
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 | €120,212 | €135,906 | +€15,693 | +13.1% |
| Fixed assets | 21/28 | €7,514 | €3,785 | -€3,729 | -49.6% |
| Tangible fixed assets | 22/27 | €5,014 | €1,285 | -€3,729 | -74.4% |
| Plant, machinery and equipment | 23 | €933 | €955 | +€22 | +2.4% |
| Furniture and vehicles | 24 | €4,081 | €330 | -€3,751 | -91.9% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €112,698 | €132,120 | +€19,422 | +17.2% |
| Amounts receivable within one year | 40/41 | €6,596 | €17,527 | +€10,931 | +165.7% |
| Trade receivables | 40 | €5,506 | €14,949 | +€9,444 | +171.5% |
| Other amounts receivable | 41 | €1,090 | €2,577 | +€1,487 | +136.5% |
| Cash at bank and in hand | 54/58 | €28,352 | €42,511 | +€14,158 | +49.9% |
| Deferred charges and accrued income | 490/1 | €77,750 | €72,083 | -€5,667 | -7.3% |
| Total equity and liabilities | 10/49 | €120,212 | €135,906 | +€15,693 | +13.1% |
| Equity | 10/15 | €37,037 | €60,587 | +€23,550 | +63.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,437 | €41,987 | +€23,550 | +127.7% |
| Amounts payable | 17/49 | €83,175 | €75,318 | -€7,857 | -9.4% |
| Amounts payable within one year | 42/48 | €82,904 | €75,258 | -€7,645 | -9.2% |
| Trade debts | 44 | €3,594 | €1,595 | -€1,999 | -55.6% |
| Suppliers | 440/4 | €3,594 | €1,595 | -€1,999 | -55.6% |
| Taxes, remuneration and social security | 45 | €1,520 | €13,314 | +€11,793 | +775.7% |
| Taxes | 450/3 | €888 | €13,314 | +€12,425 | +1398.7% |
| Remuneration and social security | 454/9 | €632 | €0 | -€632 | -100.0% |
| Other amounts payable | 47/48 | €77,790 | €60,350 | -€17,440 | -22.4% |
| Accrued charges and deferred income | 492/3 | €272 | €60 | -€212 | -77.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,137 | €4,183 | +€46 | +1.1% |
| Other operating charges | 640/8 | €611 | €730 | +€119 | +19.5% |
| Gross operating margin | 9900 | €35,560 | €36,541 | +€981 | +2.8% |
| Operating profit (loss) | 9901 | €30,812 | €31,628 | +€816 | +2.6% |
| Financial income | 75/76B | €77,001 | €71,464 | -€5,537 | -7.2% |
| Recurring financial income | 75 | €77,001 | €71,464 | -€5,537 | -7.2% |
| Financial charges | 65/66B | €491 | €223 | -€268 | -54.5% |
| Recurring financial charges | 65 | €491 | €223 | -€268 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €107,322 | €102,869 | -€4,453 | -4.1% |
| Income taxes | 67/77 | €7,930 | €8,319 | +€389 | +4.9% |
| Profit (loss) for the period | 9904 | €99,392 | €94,550 | -€4,841 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €99,392 | €94,550 | -€4,841 | -4.9% |
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 6 October 2026 via checked.be.