DOKTER VANLOMMEL INGE: 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.
DOKTER VANLOMMEL INGE
Largest movements
- Receivables within one year -€20,029
down €20,029 (-100%), from €20,029 to €0
- Cash +€15,215
up €15,215 (+5.7%), from €265,238 to €280,453
mainly Net result for the year (+€67,674) and Other debts (+€21,009)
- Current investments +€11,707
up €11,707 (+10.1%), from €116,254 to €127,961
- Tangible fixed assets -€9,826
down €9,826 (-25.9%), from €37,898 to €28,072
of which Leasing and similar rights: -€8,353
- Other debts +€21,009
new in 2025: €21,009
- Reserves -€9,855
down €9,855 (-2.6%), from €380,757 to €370,902
- Debts after one year -€8,485
down €8,485 (-39.0%), from €21,758 to €13,274
- Gross operating margin -€33,542
down €33,542 (-24.0%), from €139,745 to €106,204
- Taxes -€11,937
down €11,937 (-30.7%), from €38,917 to €26,979
- Financial income -€3,605
down €3,605 (-74.6%), from €4,835 to €1,230
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 | €455,555 | €455,097 | -€458 | -0.1% |
| Fixed assets | 21/28 | €40,936 | €31,110 | -€9,826 | -24.0% |
| Tangible fixed assets | 22/27 | €37,898 | €28,072 | -€9,826 | -25.9% |
| Furniture and vehicles | 24 | €2,513 | €1,040 | -€1,473 | -58.6% |
| Leasing and similar rights | 25 | €29,589 | €21,236 | -€8,353 | -28.2% |
| Other tangible fixed assets | 26 | €5,796 | €5,796 | = | 0.0% |
| Financial fixed assets | 28 | €3,039 | €3,039 | = | 0.0% |
| Current assets | 29/58 | €414,619 | €423,987 | +€9,368 | +2.3% |
| Amounts receivable within one year | 40/41 | €20,029 | €0 | -€20,029 | -100% |
| Other amounts receivable | 41 | €20,029 | €0 | -€20,029 | -100% |
| Current investments | 50/53 | €116,254 | €127,961 | +€11,707 | +10.1% |
| Cash at bank and in hand | 54/58 | €265,238 | €280,453 | +€15,215 | +5.7% |
| Deferred charges and accrued income | 490/1 | €13,098 | €15,573 | +€2,474 | +18.9% |
| Total equity and liabilities | 10/49 | €455,555 | €455,097 | -€458 | -0.1% |
| Equity | 10/15 | €393,157 | €383,302 | -€9,855 | -2.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €380,757 | €370,902 | -€9,855 | -2.6% |
| Distributable reserves | 133 | €380,757 | €370,902 | -€9,855 | -2.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,398 | €71,795 | +€9,397 | +15.1% |
| Amounts payable after more than one year | 17 | €21,758 | €13,274 | -€8,485 | -39.0% |
| Financial debts | 170/4 | €21,758 | €13,274 | -€8,485 | -39.0% |
| Amounts payable within one year | 42/48 | €40,640 | €58,521 | +€17,882 | +44.0% |
| Current portion of amounts payable after more than one year | 42 | €8,204 | €8,485 | +€280 | +3.4% |
| Trade debts | 44 | €53 | €766 | +€713 | +1,344% |
| Suppliers | 440/4 | €53 | €766 | +€713 | +1,344% |
| Taxes, remuneration and social security | 45 | €32,383 | €28,263 | -€4,120 | -12.7% |
| Taxes | 450/3 | €32,383 | €28,263 | -€4,120 | -12.7% |
| Other amounts payable | 47/48 | - | €21,009 | +€21,009 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €3 | €0 | -€3 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,528 | €9,132 | -€396 | -4.2% |
| Other operating charges | 640/8 | €1,225 | €1,202 | -€24 | -1.9% |
| Non-recurring operating charges | 66A | - | €694 | +€694 | |
| Gross operating margin | 9900 | €139,745 | €106,204 | -€33,542 | -24.0% |
| Operating profit (loss) | 9901 | €128,989 | €95,176 | -€33,813 | -26.2% |
| Financial income | 75/76B | €4,835 | €1,230 | -€3,605 | -74.6% |
| Recurring financial income | 75 | €4,835 | €1,230 | -€3,605 | -74.6% |
| Financial charges | 65/66B | €2,114 | €1,753 | -€362 | -17.1% |
| Recurring financial charges | 65 | €2,114 | €1,753 | -€362 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €131,709 | €94,653 | -€37,056 | -28.1% |
| Income taxes | 67/77 | €38,917 | €26,979 | -€11,937 | -30.7% |
| Profit (loss) for the period | 9904 | €92,793 | €67,674 | -€25,119 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €92,793 | €67,674 | -€25,119 | -27.1% |
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 18 October 2026 via checked.be.