LOMS: 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.
LOMS
Largest movements
- Receivables within one year +€43,889
up €43,889 (+50.6%), from €86,773 to €130,662
- Cash -€34,437
down €34,437 (-98.0%), from €35,123 to €687
mainly Net result for the year (-€53,994) and Current portion of long-term debt (-€50,000)
- Tangible fixed assets -€1,740
down €1,740 (-26.7%), from €6,505 to €4,765
of which Plant, machinery and equipment: -€1,129
- Other debts +€101,414
up €101,414 (+479%), from €21,173 to €122,587
- Profit (loss) carried forward -€53,994
down €53,994 (-95.8%), from -€56,337 to -€110,331
- Current portion of long-term debt -€50,000
no longer reported in 2025 (was €50,000)
- Trade debts +€12,023
up €12,023 (+377%), from €3,191 to €15,214
- Tax, wage and social debts -€1,730
down €1,730 (-49.0%), from €3,533 to €1,804
- Gross operating margin +€22,955
up €22,955 (+31.2%), from -€73,586 to -€50,631
- Financial charges -€3,254
down €3,254 (-82.2%), from €3,957 to €703
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 | €128,400 | €136,114 | +€7,713 | +6.0% |
| Fixed assets | 21/28 | €6,505 | €4,765 | -€1,740 | -26.7% |
| Tangible fixed assets | 22/27 | €6,505 | €4,765 | -€1,740 | -26.7% |
| Plant, machinery and equipment | 23 | €1,389 | €260 | -€1,129 | -81.3% |
| Furniture and vehicles | 24 | €5,116 | €4,505 | -€611 | -11.9% |
| Current assets | 29/58 | €121,896 | €131,349 | +€9,453 | +7.8% |
| Amounts receivable within one year | 40/41 | €86,773 | €130,662 | +€43,889 | +50.6% |
| Trade receivables | 40 | €86,773 | €130,662 | +€43,889 | +50.6% |
| Cash at bank and in hand | 54/58 | €35,123 | €687 | -€34,437 | -98.0% |
| Total equity and liabilities | 10/49 | €128,400 | €136,114 | +€7,713 | +6.0% |
| Equity | 10/15 | €50,504 | -€3,490 | -€53,994 | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €106,840 | €106,840 | = | 0.0% |
| Distributable reserves | 133 | €106,840 | €106,840 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,337 | -€110,331 | -€53,994 | -95.8% |
| Amounts payable | 17/49 | €77,897 | €139,604 | +€61,707 | +79.2% |
| Amounts payable within one year | 42/48 | €77,897 | €139,604 | +€61,707 | +79.2% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | - | -€50,000 | |
| Trade debts | 44 | €3,191 | €15,214 | +€12,023 | +377% |
| Suppliers | 440/4 | €3,191 | €15,214 | +€12,023 | +377% |
| Taxes, remuneration and social security | 45 | €3,533 | €1,804 | -€1,730 | -49.0% |
| Taxes | 450/3 | €3,533 | €1,804 | -€1,730 | -49.0% |
| Other amounts payable | 47/48 | €21,173 | €122,587 | +€101,414 | +479% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,109 | €1,740 | -€369 | -17.5% |
| Other operating charges | 640/8 | €563 | €520 | -€43 | -7.7% |
| Gross operating margin | 9900 | -€73,586 | -€50,631 | +€22,955 | +31.2% |
| Operating profit (loss) | 9901 | -€76,258 | -€52,890 | +€23,368 | +30.6% |
| Financial charges | 65/66B | €3,957 | €703 | -€3,254 | -82.2% |
| Recurring financial charges | 65 | €3,957 | €703 | -€3,254 | -82.2% |
| Profit (loss) for the period before taxes | 9903 | -€80,215 | -€53,593 | +€26,622 | +33.2% |
| Income taxes | 67/77 | €585 | €401 | -€183 | -31.4% |
| Profit (loss) for the period | 9904 | -€80,800 | -€53,994 | +€26,805 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€80,800 | -€53,994 | +€26,805 | +33.2% |
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 17 October 2026 via checked.be.