ALGEMENE CONSTRUCTIE LOMMEL: 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.
ALGEMENE CONSTRUCTIE LOMMEL
Largest movements
- Receivables within one year -€21,083
down €21,083 (-77.5%), from €27,199 to €6,116
- Tangible fixed assets +€12,170
up €12,170 (+26.9%), from €45,288 to €57,458
of which Plant, machinery and equipment: +€12,862
- Cash +€3,549
up €3,549 (+124.5%), from €2,850 to €6,399
mainly Receivables within one year (+€21,083) and Depreciation (+€4,359)
- Debts after one year -€4,151
down €4,151 (-56.5%), from €7,349 to €3,198
- Profit (loss) carried forward -€4,056
down €4,056 (-6.4%), from -€63,081 to -€67,137
- Other debts +€2,507
up €2,507 (+115.2%), from €2,177 to €4,684
- Depreciation +€3,306
up €3,306 (+313.9%), from €1,053 to €4,359
- Gross operating margin -€565
down €565 (-21.5%), from €2,634 to €2,069
- Financial charges -€141
down €141 (-28.9%), from €487 to €346
- Financial income -€58
down €58 (-20.4%), from €283 to €225
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 | €75,873 | €70,157 | -€5,716 | -7.5% |
| Fixed assets | 21/28 | €45,288 | €57,458 | +€12,170 | +26.9% |
| Tangible fixed assets | 22/27 | €45,288 | €57,458 | +€12,170 | +26.9% |
| Land and buildings | 22 | €44,204 | €43,512 | -€692 | -1.6% |
| Plant, machinery and equipment | 23 | €1,084 | €13,946 | +€12,862 | +1186.5% |
| Current assets | 29/58 | €30,585 | €12,699 | -€17,886 | -58.5% |
| Stocks and contracts in progress | 3 | €201 | €148 | -€53 | -26.2% |
| Stocks | 30/36 | €201 | €148 | -€53 | -26.2% |
| Amounts receivable within one year | 40/41 | €27,199 | €6,116 | -€21,083 | -77.5% |
| Other amounts receivable | 41 | €27,199 | €6,116 | -€21,083 | -77.5% |
| Cash at bank and in hand | 54/58 | €2,850 | €6,399 | +€3,549 | +124.5% |
| Deferred charges and accrued income | 490/1 | €335 | €35 | -€300 | -89.5% |
| Total equity and liabilities | 10/49 | €75,873 | €70,157 | -€5,716 | -7.5% |
| Equity | 10/15 | €61,600 | €57,544 | -€4,056 | -6.6% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €93,694 | €93,694 | = | 0.0% |
| Distributable reserves | 133 | €93,694 | €93,694 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,081 | -€67,137 | -€4,056 | -6.4% |
| Amounts payable | 17/49 | €14,273 | €12,613 | -€1,660 | -11.6% |
| Amounts payable after more than one year | 17 | €7,349 | €3,198 | -€4,151 | -56.5% |
| Financial debts | 170/4 | €7,349 | €3,198 | -€4,151 | -56.5% |
| Amounts payable within one year | 42/48 | €6,924 | €9,416 | +€2,491 | +36.0% |
| Current portion of amounts payable after more than one year | 42 | €4,027 | €4,151 | +€125 | +3.1% |
| Trade debts | 44 | €502 | €519 | +€16 | +3.3% |
| Suppliers | 440/4 | €502 | €519 | +€16 | +3.3% |
| Taxes, remuneration and social security | 45 | €218 | €62 | -€156 | -71.6% |
| Taxes | 450/3 | €218 | €62 | -€156 | -71.6% |
| Other amounts payable | 47/48 | €2,177 | €4,684 | +€2,507 | +115.2% |
| Non-recurring operating income | 76A | €2,909 | - | -€2,909 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,053 | €4,359 | +€3,306 | +313.9% |
| Other operating charges | 640/8 | €1,651 | €1,645 | -€6 | -0.4% |
| Gross operating margin | 9900 | €2,634 | €2,069 | -€565 | -21.5% |
| Operating profit (loss) | 9901 | -€70 | -€3,935 | -€3,865 | -5507.1% |
| Financial income | 75/76B | €283 | €225 | -€58 | -20.4% |
| Recurring financial income | 75 | €283 | €225 | -€58 | -20.4% |
| Financial charges | 65/66B | €487 | €346 | -€141 | -28.9% |
| Recurring financial charges | 65 | €487 | €346 | -€141 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | -€274 | -€4,056 | -€3,782 | -1379.8% |
| Income taxes | 67/77 | €3 | - | -€3 | |
| Profit (loss) for the period | 9904 | -€277 | -€4,056 | -€3,779 | -1365.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€277 | -€4,056 | -€3,779 | -1365.5% |
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 12 October 2026 via checked.be.