LOMIRACHA: 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.
LOMIRACHA
Largest movements
- Tangible fixed assets +€578,575
up €578,575 (+11.3%), from €5.1m to €5.7m
- Receivables within one year -€84,060
down €84,060 (-27.7%), from €303,465 to €219,405
of which Other amounts receivable: -€84,955
- Debts after one year +€596,287
new in 2025: €596,287
- Profit (loss) carried forward -€135,623
down €135,623 (-4.4%), from €3.1m to €2.9m
- Current portion of long-term debt +€59,958
new in 2025: €59,958
- Depreciation +€43,768
up €43,768 (+26.0%), from €168,095 to €211,864
- Financial charges +€19,486
up €19,486 (+11,856%), from €164 to €19,650
- Other operating charges +€7,678
up €7,678 (+39.0%), from €19,687 to €27,365
- Gross operating margin -€6,184
down €6,184 (-5.2%), from €119,995 to €113,810
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 | €5,472,783 | €5,987,938 | +€515,155 | +9.4% |
| Fixed assets | 21/28 | €5,133,720 | €5,712,294 | +€578,575 | +11.3% |
| Tangible fixed assets | 22/27 | €5,133,720 | €5,712,294 | +€578,575 | +11.3% |
| Land and buildings | 22 | €5,133,720 | €5,712,294 | +€578,575 | +11.3% |
| Current assets | 29/58 | €339,063 | €275,643 | -€63,419 | -18.7% |
| Amounts receivable within one year | 40/41 | €303,465 | €219,405 | -€84,060 | -27.7% |
| Trade receivables | 40 | - | €895 | +€895 | |
| Other amounts receivable | 41 | €303,465 | €218,510 | -€84,955 | -28.0% |
| Cash at bank and in hand | 54/58 | €30,851 | €51,401 | +€20,550 | +66.6% |
| Deferred charges and accrued income | 490/1 | €4,747 | €4,837 | +€90 | +1.9% |
| Total equity and liabilities | 10/49 | €5,472,783 | €5,987,938 | +€515,155 | +9.4% |
| Equity | 10/15 | €5,444,158 | €5,301,491 | -€142,667 | -2.6% |
| Contributions | 10/11 | €1,235,170 | €1,235,170 | = | 0.0% |
| Reserves | 13 | €1,137,623 | €1,130,579 | -€7,043 | -0.6% |
| Tax-exempt reserves | 132 | €72,640 | €65,597 | -€7,043 | -9.7% |
| Distributable reserves | 133 | €1,064,983 | €1,064,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,071,365 | €2,935,741 | -€135,623 | -4.4% |
| Provisions and deferred taxes | 16 | €23,316 | €20,968 | -€2,348 | -10.1% |
| Deferred taxes | 168 | €23,316 | €20,968 | -€2,348 | -10.1% |
| Amounts payable | 17/49 | €5,309 | €665,478 | +€660,170 | +12,436% |
| Amounts payable after more than one year | 17 | - | €596,287 | +€596,287 | |
| Financial debts | 170/4 | - | €596,287 | +€596,287 | |
| Amounts payable within one year | 42/48 | €2,360 | €61,382 | +€59,022 | +2,501% |
| Current portion of amounts payable after more than one year | 42 | - | €59,958 | +€59,958 | |
| Trade debts | 44 | €2,360 | €1,424 | -€936 | -39.7% |
| Suppliers | 440/4 | €2,360 | €1,424 | -€936 | -39.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,949 | €7,810 | +€4,861 | +165% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168,095 | €211,864 | +€43,768 | +26.0% |
| Other operating charges | 640/8 | €19,687 | €27,365 | +€7,678 | +39.0% |
| Non-recurring operating charges | 66A | - | €2,439 | +€2,439 | |
| Gross operating margin | 9900 | €119,995 | €113,810 | -€6,184 | -5.2% |
| Operating profit (loss) | 9901 | -€67,788 | -€127,858 | -€60,070 | -88.6% |
| Financial income | 75/76B | €2,352 | €2,493 | +€141 | +6.0% |
| Recurring financial income | 75 | €2,352 | €2,493 | +€141 | +6.0% |
| Financial charges | 65/66B | €164 | €19,650 | +€19,486 | +11,856% |
| Recurring financial charges | 65 | €164 | €19,650 | +€19,486 | +11,856% |
| Profit (loss) for the period before taxes | 9903 | -€65,600 | -€145,015 | -€79,415 | -121% |
| Transfer from deferred taxes | 780 | €2,348 | €2,348 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€63,252 | -€142,667 | -€79,415 | -126% |
| Transfer from tax-exempt reserves | 789 | €7,043 | €7,043 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,209 | -€135,623 | -€79,415 | -141% |
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 31 October 2026 via checked.be.