Dr Lommaert: 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.
Dr Lommaert
Largest movements
- Cash +€12,098
up €12,098 (+51.7%), from €23,423 to €35,521
mainly Net result for the year (+€15,934) and Other debts (+€2,415)
- Profit (loss) carried forward +€15,934
up €15,934 (+75.6%), from €21,075 to €37,009
- Tax, wage and social debts -€5,958
down €5,958 (-66.5%), from €8,958 to €3,000
of which Taxes: -€7,958
- Other debts +€2,415
up €2,415 (+62.9%), from €3,838 to €6,253
- Gross operating margin -€5,971
down €5,971 (-21.8%), from €27,328 to €21,357
- Taxes -€1,187
down €1,187 (-19.9%), from €5,958 to €4,771
- Financial charges +€389
up €389 (+708%), from €55 to €444
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 | €37,272 | €49,719 | +€12,447 | +33.4% |
| Current assets | 29/58 | €37,272 | €49,719 | +€12,447 | +33.4% |
| Amounts receivable within one year | 40/41 | €13,682 | €13,956 | +€274 | +2.0% |
| Trade receivables | 40 | €13,682 | €12,727 | -€954 | -7.0% |
| Other amounts receivable | 41 | - | €1,229 | +€1,229 | |
| Cash at bank and in hand | 54/58 | €23,423 | €35,521 | +€12,098 | +51.7% |
| Deferred charges and accrued income | 490/1 | €167 | €242 | +€75 | +44.8% |
| Total equity and liabilities | 10/49 | €37,272 | €49,719 | +€12,447 | +33.4% |
| Equity | 10/15 | €23,575 | €39,509 | +€15,934 | +67.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,075 | €37,009 | +€15,934 | +75.6% |
| Amounts payable | 17/49 | €13,696 | €10,210 | -€3,486 | -25.5% |
| Amounts payable within one year | 42/48 | €12,796 | €9,253 | -€3,544 | -27.7% |
| Taxes, remuneration and social security | 45 | €8,958 | €3,000 | -€5,958 | -66.5% |
| Taxes | 450/3 | €8,958 | €1,000 | -€7,958 | -88.8% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €3,838 | €6,253 | +€2,415 | +62.9% |
| Accrued charges and deferred income | 492/3 | €900 | €957 | +€57 | +6.4% |
| Other operating charges | 640/8 | €240 | €208 | -€32 | -13.3% |
| Gross operating margin | 9900 | €27,328 | €21,357 | -€5,971 | -21.8% |
| Operating profit (loss) | 9901 | €27,088 | €21,149 | -€5,939 | -21.9% |
| Financial charges | 65/66B | €55 | €444 | +€389 | +708% |
| Recurring financial charges | 65 | €55 | €444 | +€389 | +708% |
| Profit (loss) for the period before taxes | 9903 | €27,033 | €20,705 | -€6,328 | -23.4% |
| Income taxes | 67/77 | €5,958 | €4,771 | -€1,187 | -19.9% |
| Profit (loss) for the period | 9904 | €21,075 | €15,934 | -€5,141 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,075 | €15,934 | -€5,141 | -24.4% |
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 20 October 2026 via checked.be.