De Lombaert: 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.
De Lombaert
Largest movements
- Stocks and contracts -€876,241
down €876,241 (-77.3%), from €1.1m to €257,588
- Current investments +€650,000
up €650,000 (+433.3%), from €150,000 to €800,000
- Cash +€156,260
up €156,260 (+190.1%), from €82,190 to €238,450
mainly Stocks and contracts (+€876,241) and Debts after one year (+€131,900)
- Receivables within one year -€101,601
down €101,601 (-59.0%), from €172,082 to €70,480
of which Trade receivables: -€85,671
- Deferred charges and accrued income +€54,689
up €54,689 (+231.6%), from €23,612 to €78,300
- Trade debts -€163,970
down €163,970 (-82.0%), from €199,889 to €35,919
- Debts after one year +€131,900
up €131,900 (+45.7%), from €288,800 to €420,700
- Advances received -€130,426
down €130,426 (-33.2%), from €392,865 to €262,439
- Tax, wage and social debts +€55,675
up €55,675 (+470.7%), from €11,828 to €67,503
- Accrued charges and deferred income +€16,683
up €16,683 (+208.3%), from €8,010 to €24,693
- Gross operating margin -€400,490
down €400,490 (-97.7%), from €409,743 to €9,253
- Taxes -€101,524
down €101,524 (-98.8%), from €102,772 to €1,248
- Financial charges +€17,344
up €17,344 (+89.6%), from €19,349 to €36,693
- Financial income +€4,315
up €4,315 (+15.5%), from €27,928 to €32,242
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 | €1,572,958 | €1,486,663 | -€86,294 | -5.5% |
| Fixed assets | 21/28 | €11,245 | €41,845 | +€30,600 | +272.1% |
| Financial fixed assets | 28 | €11,245 | €41,845 | +€30,600 | +272.1% |
| Current assets | 29/58 | €1,561,713 | €1,444,818 | -€116,894 | -7.5% |
| Stocks and contracts in progress | 3 | €1,133,829 | €257,588 | -€876,241 | -77.3% |
| Stocks | 30/36 | €1,133,829 | €257,588 | -€876,241 | -77.3% |
| Amounts receivable within one year | 40/41 | €172,082 | €70,480 | -€101,601 | -59.0% |
| Trade receivables | 40 | €154,275 | €68,604 | -€85,671 | -55.5% |
| Other amounts receivable | 41 | €17,807 | €1,876 | -€15,931 | -89.5% |
| Current investments | 50/53 | €150,000 | €800,000 | +€650,000 | +433.3% |
| Cash at bank and in hand | 54/58 | €82,190 | €238,450 | +€156,260 | +190.1% |
| Deferred charges and accrued income | 490/1 | €23,612 | €78,300 | +€54,689 | +231.6% |
| Total equity and liabilities | 10/49 | €1,572,958 | €1,486,663 | -€86,294 | -5.5% |
| Equity | 10/15 | €671,426 | €674,466 | +€3,040 | +0.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €646,300 | €646,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €126,300 | €126,300 | = | 0.0% |
| Distributable reserves | 133 | €520,000 | €520,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126 | €3,166 | +€3,040 | +2416.8% |
| Amounts payable | 17/49 | €901,532 | €812,197 | -€89,335 | -9.9% |
| Amounts payable after more than one year | 17 | €288,800 | €420,700 | +€131,900 | +45.7% |
| Other amounts payable | 178/9 | €288,800 | €420,700 | +€131,900 | +45.7% |
| Amounts payable within one year | 42/48 | €604,722 | €366,804 | -€237,918 | -39.3% |
| Trade debts | 44 | €199,889 | €35,919 | -€163,970 | -82.0% |
| Suppliers | 440/4 | €199,889 | €35,919 | -€163,970 | -82.0% |
| Advances received on contracts in progress | 46 | €392,865 | €262,439 | -€130,426 | -33.2% |
| Taxes, remuneration and social security | 45 | €11,828 | €67,503 | +€55,675 | +470.7% |
| Taxes | 450/3 | €11,828 | €67,503 | +€55,675 | +470.7% |
| Other amounts payable | 47/48 | €139 | €943 | +€804 | +577.5% |
| Accrued charges and deferred income | 492/3 | €8,010 | €24,693 | +€16,683 | +208.3% |
| Other operating charges | 640/8 | €960 | €513 | -€446 | -46.5% |
| Gross operating margin | 9900 | €409,743 | €9,253 | -€400,490 | -97.7% |
| Operating profit (loss) | 9901 | €408,783 | €8,740 | -€400,043 | -97.9% |
| Financial income | 75/76B | €27,928 | €32,242 | +€4,315 | +15.5% |
| Recurring financial income | 75 | €27,928 | €32,242 | +€4,315 | +15.5% |
| Financial charges | 65/66B | €19,349 | €36,693 | +€17,344 | +89.6% |
| Recurring financial charges | 65 | €19,349 | €36,693 | +€17,344 | +89.6% |
| Profit (loss) for the period before taxes | 9903 | €417,362 | €4,289 | -€413,073 | -99.0% |
| Income taxes | 67/77 | €102,772 | €1,248 | -€101,524 | -98.8% |
| Profit (loss) for the period | 9904 | €314,590 | €3,040 | -€311,549 | -99.0% |
| Transfer to tax-exempt reserves | 689 | €126,300 | €0 | -€126,300 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €188,290 | €3,040 | -€185,249 | -98.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.