BCTN Lommel: 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.
BCTN Lommel
Largest movements
- Receivables within one year +€335,964
up €335,964 (+204.4%), from €164,386 to €500,350
of which Other amounts receivable: +€410,057
- Tangible fixed assets +€255,554
up €255,554 (+39.2%), from €652,430 to €907,984
of which Plant, machinery and equipment: +€235,937
- Cash +€50,038
up €50,038 (+47.5%), from €105,337 to €155,374
mainly Trade debts (+€372,010) and Other debts (+€214,585)
- Trade debts +€372,010
up €372,010 (+168.1%), from €221,264 to €593,274
- Other debts +€214,585
up €214,585 (+39.2%), from €547,699 to €762,284
- Profit (loss) carried forward +€34,499
up €34,499 (+63.3%), from €54,523 to €89,022
- Depreciation +€118,936
new in 2025: €118,936
- Gross operating margin +€82,174
up €82,174 (+97.7%), from €84,117 to €166,291
- Taxes -€10,243
down €10,243 (-44.9%), from €22,801 to €12,558
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 | €922,337 | €1,563,709 | +€641,372 | +69.5% |
| Fixed assets | 21/28 | €652,430 | €907,984 | +€255,554 | +39.2% |
| Tangible fixed assets | 22/27 | €652,430 | €907,984 | +€255,554 | +39.2% |
| Land and buildings | 22 | €247,909 | €267,526 | +€19,617 | +7.9% |
| Plant, machinery and equipment | 23 | €404,521 | €640,458 | +€235,937 | +58.3% |
| Current assets | 29/58 | €269,907 | €655,725 | +€385,818 | +142.9% |
| Amounts receivable within one year | 40/41 | €164,386 | €500,350 | +€335,964 | +204.4% |
| Trade receivables | 40 | €148,123 | €74,030 | -€74,093 | -50.0% |
| Other amounts receivable | 41 | €16,263 | €426,320 | +€410,057 | +2521.3% |
| Cash at bank and in hand | 54/58 | €105,337 | €155,374 | +€50,038 | +47.5% |
| Deferred charges and accrued income | 490/1 | €184 | - | -€184 | |
| Total equity and liabilities | 10/49 | €922,337 | €1,563,709 | +€641,372 | +69.5% |
| Equity | 10/15 | €122,173 | €156,672 | +€34,499 | +28.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,523 | €89,022 | +€34,499 | +63.3% |
| Amounts payable | 17/49 | €800,164 | €1,407,037 | +€606,873 | +75.8% |
| Amounts payable within one year | 42/48 | €791,764 | €1,390,917 | +€599,153 | +75.7% |
| Trade debts | 44 | €221,264 | €593,274 | +€372,010 | +168.1% |
| Suppliers | 440/4 | €221,264 | €593,274 | +€372,010 | +168.1% |
| Taxes, remuneration and social security | 45 | €22,801 | €35,360 | +€12,558 | +55.1% |
| Taxes | 450/3 | €22,801 | €35,360 | +€12,558 | +55.1% |
| Other amounts payable | 47/48 | €547,699 | €762,284 | +€214,585 | +39.2% |
| Accrued charges and deferred income | 492/3 | €8,400 | €16,120 | +€7,720 | +91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €118,936 | +€118,936 | |
| Other operating charges | 640/8 | €643 | €298 | -€345 | -53.7% |
| Gross operating margin | 9900 | €84,117 | €166,291 | +€82,174 | +97.7% |
| Operating profit (loss) | 9901 | €83,475 | €47,057 | -€36,418 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | €83,475 | €47,057 | -€36,418 | -43.6% |
| Income taxes | 67/77 | €22,801 | €12,558 | -€10,243 | -44.9% |
| Profit (loss) for the period | 9904 | €60,673 | €34,499 | -€26,175 | -43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €60,673 | €34,499 | -€26,175 | -43.1% |
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 4 October 2026 via checked.be.