DE LOMBAERT DAAN: 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 DAAN
Largest movements
- Cash -€31,155
down €31,155 (-33.7%), from €92,450 to €61,296
mainly Net result for the year (-€31,408) and Trade debts (-€3,282)
- Receivables within one year -€1,315
down €1,315 (-7.2%), from €18,153 to €16,838
of which Other amounts receivable: -€1,919
- Profit (loss) carried forward -€31,408
down €31,408 (-35.6%), from €88,133 to €56,725
- Trade debts -€3,282
down €3,282 (-62.4%), from €5,259 to €1,977
- Gross operating margin -€48,904
down €48,904, from €19,733 to -€29,171
- Taxes -€3,374
down €3,374 (-96.2%), from €3,506 to €132
- Financial charges -€1,797
down €1,797 (-90.4%), from €1,988 to €190
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 | €115,165 | €81,073 | -€34,092 | -29.6% |
| Fixed assets | 21/28 | €3,750 | €2,674 | -€1,076 | -28.7% |
| Tangible fixed assets | 22/27 | €3,750 | €2,674 | -€1,076 | -28.7% |
| Furniture and vehicles | 24 | €3,750 | €2,674 | -€1,076 | -28.7% |
| Current assets | 29/58 | €111,416 | €78,399 | -€33,017 | -29.6% |
| Amounts receivable within one year | 40/41 | €18,153 | €16,838 | -€1,315 | -7.2% |
| Trade receivables | 40 | €11,680 | €12,284 | +€604 | +5.2% |
| Other amounts receivable | 41 | €6,473 | €4,554 | -€1,919 | -29.7% |
| Cash at bank and in hand | 54/58 | €92,450 | €61,296 | -€31,155 | -33.7% |
| Deferred charges and accrued income | 490/1 | €812 | €266 | -€546 | -67.3% |
| Total equity and liabilities | 10/49 | €115,165 | €81,073 | -€34,092 | -29.6% |
| Equity | 10/15 | €108,538 | €77,130 | -€31,408 | -28.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,133 | €56,725 | -€31,408 | -35.6% |
| Amounts payable | 17/49 | €6,627 | €3,943 | -€2,684 | -40.5% |
| Amounts payable within one year | 42/48 | €6,627 | €3,943 | -€2,684 | -40.5% |
| Trade debts | 44 | €5,259 | €1,977 | -€3,282 | -62.4% |
| Suppliers | 440/4 | €5,259 | €1,977 | -€3,282 | -62.4% |
| Taxes, remuneration and social security | 45 | €1,135 | €803 | -€331 | -29.2% |
| Taxes | 450/3 | - | €803 | +€803 | |
| Remuneration and social security | 454/9 | €1,135 | - | -€1,135 | |
| Other amounts payable | 47/48 | €233 | €1,162 | +€930 | +399% |
| Non-recurring operating income | 76A | - | €9,312 | +€9,312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €794 | €1,076 | +€281 | +35.4% |
| Other operating charges | 640/8 | €863 | €840 | -€23 | -2.6% |
| Gross operating margin | 9900 | €19,733 | -€29,171 | -€48,904 | |
| Operating profit (loss) | 9901 | €18,076 | -€31,086 | -€49,162 | |
| Financial charges | 65/66B | €1,988 | €190 | -€1,797 | -90.4% |
| Recurring financial charges | 65 | €1,988 | €190 | -€1,797 | -90.4% |
| Profit (loss) for the period before taxes | 9903 | €16,088 | -€31,276 | -€47,365 | |
| Income taxes | 67/77 | €3,506 | €132 | -€3,374 | -96.2% |
| Profit (loss) for the period | 9904 | €12,582 | -€31,408 | -€43,990 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,582 | -€31,408 | -€43,990 |
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 31 October 2026 via checked.be.