High Five Lommel: 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.
High Five Lommel
Largest movements
- Receivables within one year -€37,852
down €37,852 (-79.1%), from €47,852 to €10,000
- Stocks and contracts +€8,500
up €8,500 (+600.1%), from €1,417 to €9,917
- Cash +€4,233
up €4,233 (+968.0%), from €437 to €4,670
mainly Receivables within one year (+€37,852) and Accrued charges and deferred income (+€21,368)
- Trade debts -€41,483
down €41,483 (-89.1%), from €46,546 to €5,064
- Accrued charges and deferred income +€21,368
new in 2024: €21,368
- Other debts -€4,112
down €4,112 (-12.1%), from €33,874 to €29,762
- Tax, wage and social debts +€3,577
new in 2024: €3,577
- Profit (loss) carried forward -€3,246
down €3,246 (-10.2%), from -€31,792 to -€35,037
- Staff costs -€20,000
no longer reported in 2024 (was €20,000)
- Gross operating margin -€19,997
down €19,997 (-99.4%), from €20,125 to €128
- Depreciation -€4,616
no longer reported in 2024 (was €4,616)
- Other operating charges -€1,103
down €1,103 (-25.0%), from €4,414 to €3,312
- Financial charges -€771
down €771 (-92.6%), from €833 to €62
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,252 | €37,133 | -€25,119 | -40.4% |
| Fixed assets | 21/28 | €12,546 | €12,546 | = | 0.0% |
| Tangible fixed assets | 22/27 | €12,546 | €12,546 | = | 0.0% |
| Land and buildings | 22 | €191 | €191 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,556 | €6,556 | = | 0.0% |
| Furniture and vehicles | 24 | €5,799 | €5,799 | = | 0.0% |
| Current assets | 29/58 | €49,706 | €24,587 | -€25,119 | -50.5% |
| Stocks and contracts in progress | 3 | €1,417 | €9,917 | +€8,500 | +600.1% |
| Stocks | 30/36 | €1,417 | €9,917 | +€8,500 | +600.1% |
| Amounts receivable within one year | 40/41 | €47,852 | €10,000 | -€37,852 | -79.1% |
| Trade receivables | 40 | €47,852 | €10,000 | -€37,852 | -79.1% |
| Cash at bank and in hand | 54/58 | €437 | €4,670 | +€4,233 | +968.0% |
| Total equity and liabilities | 10/49 | €62,252 | €37,133 | -€25,119 | -40.4% |
| Equity | 10/15 | -€19,392 | -€22,637 | -€3,246 | -16.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,792 | -€35,037 | -€3,246 | -10.2% |
| Amounts payable | 17/49 | €81,643 | €59,770 | -€21,873 | -26.8% |
| Amounts payable within one year | 42/48 | €81,643 | €38,403 | -€43,241 | -53.0% |
| Financial debts | 43 | €1,223 | - | -€1,223 | |
| Credit institutions | 430/8 | €1,223 | - | -€1,223 | |
| Trade debts | 44 | €46,546 | €5,064 | -€41,483 | -89.1% |
| Suppliers | 440/4 | €46,546 | €5,064 | -€41,483 | -89.1% |
| Taxes, remuneration and social security | 45 | - | €3,577 | +€3,577 | |
| Taxes | 450/3 | - | €3,577 | +€3,577 | |
| Other amounts payable | 47/48 | €33,874 | €29,762 | -€4,112 | -12.1% |
| Accrued charges and deferred income | 492/3 | - | €21,368 | +€21,368 | |
| Remuneration, social security and pensions | 62 | €20,000 | - | -€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,616 | - | -€4,616 | |
| Other operating charges | 640/8 | €4,414 | €3,312 | -€1,103 | -25.0% |
| Gross operating margin | 9900 | €20,125 | €128 | -€19,997 | -99.4% |
| Operating profit (loss) | 9901 | -€8,904 | -€3,184 | +€5,721 | +64.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €833 | €62 | -€771 | -92.6% |
| Recurring financial charges | 65 | €833 | €62 | -€771 | -92.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,737 | -€3,246 | +€6,492 | +66.7% |
| Profit (loss) for the period | 9904 | -€9,737 | -€3,246 | +€6,492 | +66.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,737 | -€3,246 | +€6,492 | +66.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.