De Lommerte: 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.
De Lommerte
Largest movements
- Receivables within one year -€5,250
down €5,250 (-77.7%), from €6,754 to €1,504
- Tangible fixed assets +€950
new in 2025: €950
- Cash +€162
up €162 (+7.9%), from €2,054 to €2,216
mainly Receivables within one year (+€5,250) and Depreciation (+€189)
- Debts within one year -€2,383
down €2,383 (-67.1%), from €3,553 to €1,169
of which Trade debts: -€2,249
- Profit (loss) carried forward -€1,751
down €1,751 (-30.9%), from €5,668 to €3,917
- Other operating charges +€5,924
up €5,924 (+250.4%), from €2,366 to €8,290
- Purchases and services -€2,377
down €2,377 (-5.3%), from €44,938 to €42,561
- Turnover -€2,265
down €2,265 (-5.7%), from €39,895 to €37,630
- Gross operating margin +€725
up €725 (+12.0%), from €6,065 to €6,791
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 | €9,220 | €5,086 | -€4,135 | -44.8% |
| Fixed assets | 21/28 | - | €950 | +€950 | |
| Tangible fixed assets | 22/27 | - | €950 | +€950 | |
| Plant, machinery and equipment | 23 | - | €950 | +€950 | |
| Current assets | 29/58 | €9,220 | €4,135 | -€5,085 | -55.1% |
| Amounts receivable within one year | 40/41 | €6,754 | €1,504 | -€5,250 | -77.7% |
| Trade receivables | 40 | €6,754 | €1,504 | -€5,250 | -77.7% |
| Cash at bank and in hand | 54/58 | €2,054 | €2,216 | +€162 | +7.9% |
| Deferred charges and accrued income | 490/1 | €412 | €416 | +€4 | +0.9% |
| Total equity and liabilities | 10/49 | €9,220 | €5,086 | -€4,135 | -44.8% |
| Equity | 10/15 | €5,668 | €3,917 | -€1,751 | -30.9% |
| Profit (loss) carried forward | 14 | €5,668 | €3,917 | -€1,751 | -30.9% |
| Amounts payable | 17/49 | €3,553 | €1,169 | -€2,383 | -67.1% |
| Amounts payable within one year | 42/48 | €3,553 | €1,169 | -€2,383 | -67.1% |
| Trade debts | 44 | €3,010 | €761 | -€2,249 | -74.7% |
| Suppliers | 440/4 | €3,010 | €761 | -€2,249 | -74.7% |
| Taxes, remuneration and social security | 45 | €352 | €258 | -€94 | -26.8% |
| Taxes | 450/3 | €352 | €258 | -€94 | -26.8% |
| Turnover | 70 | €39,895 | €37,630 | -€2,265 | -5.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €44,938 | €42,561 | -€2,377 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €189 | +€189 | |
| Other operating charges | 640/8 | €2,366 | €8,290 | +€5,924 | +250.4% |
| Gross operating margin | 9900 | €6,065 | €6,791 | +€725 | +12.0% |
| Operating profit (loss) | 9901 | €3,700 | -€1,688 | -€5,388 | |
| Financial income | 75/76B | €0 | €9 | +€9 | +30066.7% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +30066.7% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.6% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €3,632 | -€1,751 | -€5,384 | |
| Profit (loss) for the period | 9904 | €3,632 | -€1,751 | -€5,384 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,632 | -€1,751 | -€5,384 |
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 5 October 2026 via checked.be.