Jonas Lommelen IT: 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.
Jonas Lommelen IT
Largest movements
- Cash +€34,329
up €34,329 (+99.1%), from €34,644 to €68,973
mainly Net result for the year (+€26,880) and Receivables within one year (+€4,419)
- Receivables within one year -€4,419
down €4,419 (-92.3%), from €4,787 to €368
of which Trade receivables: -€4,787
- Tangible fixed assets -€1,179
down €1,179 (-44.0%), from €2,679 to €1,500
- Reserves +€26,880
up €26,880 (+101%), from €26,607 to €53,486
- Tax, wage and social debts +€1,738
up €1,738 (+16.2%), from €10,702 to €12,441
of which Taxes: +€1,738
- Gross operating margin +€643
up €643 (+1.8%), from €35,074 to €35,717
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 | €42,482 | €71,252 | +€28,770 | +67.7% |
| Fixed assets | 21/28 | €2,679 | €1,500 | -€1,179 | -44.0% |
| Tangible fixed assets | 22/27 | €2,679 | €1,500 | -€1,179 | -44.0% |
| Furniture and vehicles | 24 | €2,679 | €1,500 | -€1,179 | -44.0% |
| Current assets | 29/58 | €39,803 | €69,752 | +€29,949 | +75.2% |
| Amounts receivable within one year | 40/41 | €4,787 | €368 | -€4,419 | -92.3% |
| Trade receivables | 40 | €4,787 | €0 | -€4,787 | -100% |
| Other amounts receivable | 41 | - | €368 | +€368 | |
| Cash at bank and in hand | 54/58 | €34,644 | €68,973 | +€34,329 | +99.1% |
| Deferred charges and accrued income | 490/1 | €371 | €411 | +€40 | +10.6% |
| Total equity and liabilities | 10/49 | €42,482 | €71,252 | +€28,770 | +67.7% |
| Equity | 10/15 | €31,607 | €58,486 | +€26,880 | +85.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,607 | €53,486 | +€26,880 | +101% |
| Distributable reserves | 133 | €26,607 | €53,486 | +€26,880 | +101% |
| Amounts payable | 17/49 | €10,875 | €12,766 | +€1,891 | +17.4% |
| Amounts payable within one year | 42/48 | €10,875 | €12,766 | +€1,891 | +17.4% |
| Trade debts | 44 | €78 | €193 | +€114 | +146% |
| Suppliers | 440/4 | €78 | €193 | +€114 | +146% |
| Taxes, remuneration and social security | 45 | €10,702 | €12,441 | +€1,738 | +16.2% |
| Taxes | 450/3 | €9,302 | €11,041 | +€1,738 | +18.7% |
| Remuneration and social security | 454/9 | €1,400 | €1,400 | = | 0.0% |
| Other amounts payable | 47/48 | €94 | €132 | +€38 | +40.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €857 | €1,179 | +€322 | +37.5% |
| Other operating charges | 640/8 | €426 | €186 | -€241 | -56.5% |
| Gross operating margin | 9900 | €35,074 | €35,717 | +€643 | +1.8% |
| Operating profit (loss) | 9901 | €33,790 | €34,352 | +€562 | +1.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €40 | €112 | +€72 | +179% |
| Recurring financial charges | 65 | €40 | €112 | +€72 | +179% |
| Profit (loss) for the period before taxes | 9903 | €33,750 | €34,240 | +€490 | +1.5% |
| Income taxes | 67/77 | €7,144 | €7,360 | +€216 | +3.0% |
| Profit (loss) for the period | 9904 | €26,607 | €26,880 | +€273 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,607 | €26,880 | +€273 | +1.0% |
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 27 October 2026 via checked.be.