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LOMOUTIL: 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.

What changed

LOMOUTIL

BE 0806.949.334
NACE 46.841, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€24,686
2024 · €236,314-€211,628
Equity
€673,564
2024 · €648,878+€24,686
Cash
€10,771
2024 · €41,043-€30,272
Balance sheet total
€1.7m
2024 · €1.4m+€335,462

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€249,730

    up €249,730 (+36.5%), from €683,638 to €933,368

    of which Land and buildings: +€153,052

  • Receivables after one year +€81,862

    up €81,862 (+37.9%), from €216,188 to €298,050

  • Cash -€30,272

    down €30,272 (-73.8%), from €41,043 to €10,771

    mainly Investment in fixed assets (net) (-€318,316) and Receivables after one year (-€81,862)

  • Stocks and contracts +€20,514

    up €20,514 (+10.5%), from €195,868 to €216,381

Equity and liabilities
  • Debts after one year +€278,502

    up €278,502 (+62.2%), from €447,705 to €726,206

  • Current portion of long-term debt +€38,767

    up €38,767 (+99.1%), from €39,122 to €77,889

  • Reserves +€24,686

    up €24,686 (+10.4%), from €238,174 to €262,860

    of which Distributable reserves: +€24,686

Income statement
  • Gross operating margin -€286,871

    down €286,871 (-48.7%), from €589,369 to €302,497

  • Taxes -€103,913

    down €103,913 (-94.8%), from €109,577 to €5,664

  • Depreciation +€45,104

    up €45,104 (+214.6%), from €21,015 to €66,119

  • Write-downs -€36,930

    down €36,930, from €27,616 to -€9,314

  • Financial charges +€22,904

    up €22,904 (+342.8%), from €6,681 to €29,585

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €236,314
Gross operating margin -€286,871
Staff costs -€6,006
Depreciation -€45,104
Write-downs +€36,930
Other operating charges +€3,344
Financial income +€5,071
Financial charges -€22,904
Taxes +€103,913
Result 2025 €24,686

Cash bridge derived

cash 2024 to 2025

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.

From operations -€29,220
Investment -€318,320
Financing +€317,268
Cash 2024 €41,043
Net result for the year +€24,686
Depreciation +€66,119
Receivables after one year -€81,862
Stocks and contracts -€20,514
Receivables within one year -€6,669
Deferred charges and accrued income -€4,489
Trade debts +€11,813
Tax, wage and social debts -€16,067
Other debts -€1,988
Accrued charges and deferred income -€251
Investment in fixed assets (net) -€318,316
Current investments -€4
Debts after one year +€278,502
Current portion of long-term debt +€38,767
Cash 2025 €10,771
Every line side by side 55 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,406,594 €1,742,055 +€335,462 +23.8%
Fixed assets 21/28 €683,638 €935,835 +€252,196 +36.9%
Intangible fixed assets 21 - €2,467 +€2,467
Tangible fixed assets 22/27 €683,638 €933,368 +€249,730 +36.5%
Land and buildings 22 €613,876 €766,928 +€153,052 +24.9%
Plant, machinery and equipment 23 - €3,026 +€3,026
Furniture and vehicles 24 €69,762 €57,442 -€12,320 -17.7%
Leasing and similar rights 25 - €105,972 +€105,972
Current assets 29/58 €722,955 €806,221 +€83,265 +11.5%
Amounts receivable after more than one year 29 €216,188 €298,050 +€81,862 +37.9%
Other amounts receivable 291 €216,188 €298,050 +€81,862 +37.9%
Stocks and contracts in progress 3 €195,868 €216,381 +€20,514 +10.5%
Stocks 30/36 €195,868 €216,381 +€20,514 +10.5%
Amounts receivable within one year 40/41 €254,957 €261,626 +€6,669 +2.6%
Trade receivables 40 €247,464 €218,016 -€29,448 -11.9%
Other amounts receivable 41 €7,493 €43,610 +€36,116 +482.0%
Current investments 50/53 €74 €78 +€4 +5.8%
Cash at bank and in hand 54/58 €41,043 €10,771 -€30,272 -73.8%
Deferred charges and accrued income 490/1 €14,825 €19,314 +€4,489 +30.3%
Total equity and liabilities 10/49 €1,406,594 €1,742,055 +€335,462 +23.8%
Equity 10/15 €648,878 €673,564 +€24,686 +3.8%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €238,174 €262,860 +€24,686 +10.4%
Non-distributable reserves 130/1 €0 - =
Reserves not available under the articles 1311 €0 - =
Distributable reserves 133 €238,174 €262,860 +€24,686 +10.4%
Profit (loss) carried forward 14 €392,104 €392,104 = 0.0%
Amounts payable 17/49 €757,716 €1,068,491 +€310,776 +41.0%
Amounts payable after more than one year 17 €447,705 €726,206 +€278,502 +62.2%
Financial debts 170/4 €447,705 €726,206 +€278,502 +62.2%
Amounts payable within one year 42/48 €309,761 €342,285 +€32,525 +10.5%
Current portion of amounts payable after more than one year 42 €39,122 €77,889 +€38,767 +99.1%
Financial debts 43 €0 - =
Credit institutions 430/8 €0 - =
Trade debts 44 €145,742 €157,555 +€11,813 +8.1%
Suppliers 440/4 €145,742 €157,555 +€11,813 +8.1%
Taxes, remuneration and social security 45 €122,909 €106,842 -€16,067 -13.1%
Taxes 450/3 €93,254 €69,212 -€24,041 -25.8%
Remuneration and social security 454/9 €29,655 €37,629 +€7,974 +26.9%
Other amounts payable 47/48 €1,988 €0 -€1,988 -100.0%
Accrued charges and deferred income 492/3 €251 €0 -€251 -100.0%
Remuneration, social security and pensions 62 €188,459 €194,465 +€6,006 +3.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €21,015 €66,119 +€45,104 +214.6%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) 631/4 €27,616 -€9,314 -€36,930
Other operating charges 640/8 €6,653 €3,309 -€3,344 -50.3%
Gross operating margin 9900 €589,369 €302,497 -€286,871 -48.7%
Operating profit (loss) 9901 €345,625 €47,918 -€297,708 -86.1%
Financial income 75/76B €6,946 €12,017 +€5,071 +73.0%
Recurring financial income 75 €6,946 €12,017 +€5,071 +73.0%
Financial charges 65/66B €6,681 €29,585 +€22,904 +342.8%
Recurring financial charges 65 €6,681 €29,585 +€22,904 +342.8%
Profit (loss) for the period before taxes 9903 €345,891 €30,350 -€315,541 -91.2%
Income taxes 67/77 €109,577 €5,664 -€103,913 -94.8%
Profit (loss) for the period 9904 €236,314 €24,686 -€211,628 -89.6%
Profit (loss) for the period to be appropriated 9905 €236,314 €24,686 -€211,628 -89.6%

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 30 September 2026 via checked.be.