B.LOMME: 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.
B.LOMME
Largest movements
- Receivables within one year +€49,749
up €49,749 (+688%), from €7,228 to €56,978
of which Other amounts receivable: +€49,305
- Cash -€34,958
down €34,958 (-72.2%), from €48,449 to €13,491
mainly Receivables within one year (-€49,749) and Investment in fixed assets (net) (-€16,319)
- Deferred charges and accrued income +€5,126
up €5,126 (+328%), from €1,565 to €6,691
- Tangible fixed assets -€4,346
down €4,346 (-8.7%), from €49,852 to €45,506
of which Furniture and vehicles: -€2,545
- Reserves +€14,846
up €14,846 (+49.4%), from €30,055 to €44,901
- Debts after one year -€8,623
down €8,623 (-33.2%), from €25,978 to €17,355
- Tax, wage and social debts +€7,127
up €7,127 (+71.8%), from €9,919 to €17,046
of which Taxes: +€7,137
- Trade debts +€6,889
up €6,889 (+352%), from €1,959 to €8,848
- Other debts -€4,951
down €4,951 (-16.1%), from €30,842 to €25,891
- Gross operating margin +€25,346
up €25,346 (+130%), from €19,502 to €44,848
- Depreciation +€8,654
up €8,654 (+72.1%), from €12,011 to €20,665
- Taxes +€5,268
up €5,268 (+350%), from €1,506 to €6,774
- Financial charges -€1,167
down €1,167 (-46.0%), from €2,539 to €1,372
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 | €107,094 | €122,666 | +€15,572 | +14.5% |
| Fixed assets | 21/28 | €49,852 | €45,506 | -€4,346 | -8.7% |
| Tangible fixed assets | 22/27 | €49,852 | €45,506 | -€4,346 | -8.7% |
| Plant, machinery and equipment | 23 | €3,890 | €2,559 | -€1,331 | -34.2% |
| Furniture and vehicles | 24 | €45,075 | €42,530 | -€2,545 | -5.6% |
| Other tangible fixed assets | 26 | €887 | €418 | -€469 | -52.9% |
| Current assets | 29/58 | €57,242 | €77,159 | +€19,917 | +34.8% |
| Amounts receivable within one year | 40/41 | €7,228 | €56,978 | +€49,749 | +688% |
| Trade receivables | 40 | €2,735 | €3,179 | +€444 | +16.2% |
| Other amounts receivable | 41 | €4,494 | €53,799 | +€49,305 | +1,097% |
| Cash at bank and in hand | 54/58 | €48,449 | €13,491 | -€34,958 | -72.2% |
| Deferred charges and accrued income | 490/1 | €1,565 | €6,691 | +€5,126 | +328% |
| Total equity and liabilities | 10/49 | €107,094 | €122,666 | +€15,572 | +14.5% |
| Equity | 10/15 | €30,056 | €44,902 | +€14,846 | +49.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €30,055 | €44,901 | +€14,846 | +49.4% |
| Distributable reserves | 133 | €30,055 | €44,901 | +€14,846 | +49.4% |
| Amounts payable | 17/49 | €77,038 | €77,763 | +€725 | +0.9% |
| Amounts payable after more than one year | 17 | €25,978 | €17,355 | -€8,623 | -33.2% |
| Financial debts | 170/4 | €25,978 | €17,355 | -€8,623 | -33.2% |
| Amounts payable within one year | 42/48 | €51,060 | €60,409 | +€9,348 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €8,340 | €8,623 | +€283 | +3.4% |
| Trade debts | 44 | €1,959 | €8,848 | +€6,889 | +352% |
| Suppliers | 440/4 | €1,959 | €8,848 | +€6,889 | +352% |
| Taxes, remuneration and social security | 45 | €9,919 | €17,046 | +€7,127 | +71.8% |
| Taxes | 450/3 | €7,888 | €15,026 | +€7,137 | +90.5% |
| Remuneration and social security | 454/9 | €2,031 | €2,020 | -€11 | -0.5% |
| Other amounts payable | 47/48 | €30,842 | €25,891 | -€4,951 | -16.1% |
| Non-recurring operating income | 76A | - | €6,686 | +€6,686 | |
| Remuneration, social security and pensions | 62 | - | €74 | +€74 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,011 | €20,665 | +€8,654 | +72.1% |
| Other operating charges | 640/8 | €939 | €1,125 | +€185 | +19.7% |
| Gross operating margin | 9900 | €19,502 | €44,848 | +€25,346 | +130% |
| Operating profit (loss) | 9901 | €6,552 | €22,984 | +€16,432 | +251% |
| Financial income | 75/76B | €0 | €8 | +€8 | +2,697% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +2,697% |
| Financial charges | 65/66B | €2,539 | €1,372 | -€1,167 | -46.0% |
| Recurring financial charges | 65 | €2,539 | €1,372 | -€1,167 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €4,012 | €21,620 | +€17,608 | +439% |
| Income taxes | 67/77 | €1,506 | €6,774 | +€5,268 | +350% |
| Profit (loss) for the period | 9904 | €2,506 | €14,846 | +€12,340 | +492% |
| Profit (loss) for the period to be appropriated | 9905 | €2,506 | €14,846 | +€12,340 | +492% |
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 14 October 2026 via checked.be.