Caes-Van 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.
Caes-Van Lommel
Largest movements
- Cash -€26,985
down €26,985 (-46.3%), from €58,300 to €31,315
mainly Trade debts (-€33,583) and Investment in fixed assets (net) (-€32,509)
- Tangible fixed assets +€22,066
up €22,066 (+5.8%), from €382,140 to €404,206
of which Other tangible fixed assets: +€27,964
- Reserves +€47,473
up €47,473 (+36.4%), from €130,358 to €177,831
- Trade debts -€33,583
down €33,583 (-98.8%), from €33,989 to €407
- Debts after one year -€16,376
down €16,376 (-6.4%), from €254,480 to €238,104
of which Financial debts: -€13,376
- Gross operating margin +€48,421
up €48,421 (+159.2%), from €30,408 to €78,829
- Taxes +€11,842
up €11,842 (+352.4%), from €3,361 to €15,203
- Financial charges -€1,638
down €1,638 (-28.9%), from €5,675 to €4,037
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 | €455,304 | €454,894 | -€410 | -0.1% |
| Fixed assets | 21/28 | €382,140 | €404,206 | +€22,066 | +5.8% |
| Tangible fixed assets | 22/27 | €382,140 | €404,206 | +€22,066 | +5.8% |
| Land and buildings | 22 | €361,426 | €360,426 | -€1,000 | -0.3% |
| Plant, machinery and equipment | 23 | €17,586 | €12,687 | -€4,899 | -27.9% |
| Other tangible fixed assets | 26 | €3,129 | €31,094 | +€27,964 | +893.7% |
| Current assets | 29/58 | €73,164 | €50,688 | -€22,476 | -30.7% |
| Amounts receivable within one year | 40/41 | €14,864 | €17,270 | +€2,406 | +16.2% |
| Trade receivables | 40 | €11,032 | €14,630 | +€3,598 | +32.6% |
| Other amounts receivable | 41 | €3,832 | €2,639 | -€1,193 | -31.1% |
| Cash at bank and in hand | 54/58 | €58,300 | €31,315 | -€26,985 | -46.3% |
| Deferred charges and accrued income | 490/1 | - | €2,104 | +€2,104 | |
| Total equity and liabilities | 10/49 | €455,304 | €454,894 | -€410 | -0.1% |
| Equity | 10/15 | €150,358 | €197,831 | +€47,473 | +31.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €130,358 | €177,831 | +€47,473 | +36.4% |
| Distributable reserves | 133 | €130,358 | €177,831 | +€47,473 | +36.4% |
| Amounts payable | 17/49 | €304,946 | €257,063 | -€47,883 | -15.7% |
| Amounts payable after more than one year | 17 | €254,480 | €238,104 | -€16,376 | -6.4% |
| Financial debts | 170/4 | €248,480 | €235,104 | -€13,376 | -5.4% |
| Other amounts payable | 178/9 | €6,000 | €3,000 | -€3,000 | -50.0% |
| Amounts payable within one year | 42/48 | €50,466 | €18,959 | -€31,507 | -62.4% |
| Current portion of amounts payable after more than one year | 42 | €10,624 | €12,000 | +€1,376 | +12.9% |
| Trade debts | 44 | €33,989 | €407 | -€33,583 | -98.8% |
| Suppliers | 440/4 | €33,989 | €407 | -€33,583 | -98.8% |
| Taxes, remuneration and social security | 45 | €5,852 | €5,831 | -€21 | -0.4% |
| Taxes | 450/3 | €5,852 | €5,831 | -€21 | -0.4% |
| Other amounts payable | 47/48 | €0 | €721 | +€721 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,481 | €10,443 | -€38 | -0.4% |
| Other operating charges | 640/8 | €2,022 | €1,673 | -€349 | -17.3% |
| Gross operating margin | 9900 | €30,408 | €78,829 | +€48,421 | +159.2% |
| Operating profit (loss) | 9901 | €17,904 | €66,713 | +€48,809 | +272.6% |
| Financial income | 75/76B | €37 | €0 | -€37 | -100.0% |
| Recurring financial income | 75 | €37 | €0 | -€37 | -100.0% |
| Financial charges | 65/66B | €5,675 | €4,037 | -€1,638 | -28.9% |
| Recurring financial charges | 65 | €5,675 | €4,037 | -€1,638 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €12,266 | €62,676 | +€50,410 | +411.0% |
| Income taxes | 67/77 | €3,361 | €15,203 | +€11,842 | +352.4% |
| Profit (loss) for the period | 9904 | €8,905 | €47,473 | +€38,568 | +433.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,905 | €47,473 | +€38,568 | +433.1% |
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.