KRIS VANLOMMEL: 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.
KRIS VANLOMMEL
Largest movements
- Receivables within one year +€13,236
up €13,236 (+31.7%), from €41,809 to €55,045
of which Trade receivables: +€14,759
- Cash +€12,810
up €12,810 (+21.9%), from €58,464 to €71,275
mainly Net result for the year (+€37,949) and Other debts (+€31,112)
- Tangible fixed assets -€9,500
down €9,500 (-17.4%), from €54,651 to €45,151
of which Furniture and vehicles: -€12,659
- Other debts +€31,112
up €31,112, from €0 to €31,112
- Debts after one year -€9,308
down €9,308 (-100%), from €9,308 to €0
- Trade debts -€6,951
down €6,951 (-81.0%), from €8,578 to €1,627
- Reserves +€6,837
up €6,837 (+3.5%), from €193,800 to €200,637
- Gross operating margin +€19,127
up €19,127 (+35.3%), from €54,145 to €73,272
- Taxes +€4,577
up €4,577 (+32.9%), from €13,930 to €18,506
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 | €258,083 | €275,414 | +€17,331 | +6.7% |
| Fixed assets | 21/28 | €54,651 | €45,151 | -€9,500 | -17.4% |
| Tangible fixed assets | 22/27 | €54,651 | €45,151 | -€9,500 | -17.4% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €1,672 | €7,156 | +€5,484 | +328% |
| Furniture and vehicles | 24 | €48,959 | €36,300 | -€12,659 | -25.9% |
| Other tangible fixed assets | 26 | €4,020 | €1,695 | -€2,325 | -57.8% |
| Current assets | 29/58 | €203,433 | €230,263 | +€26,831 | +13.2% |
| Stocks and contracts in progress | 3 | €854 | €1,033 | +€178 | +20.9% |
| Stocks | 30/36 | €854 | €1,033 | +€178 | +20.9% |
| Amounts receivable within one year | 40/41 | €41,809 | €55,045 | +€13,236 | +31.7% |
| Trade receivables | 40 | €5,163 | €19,922 | +€14,759 | +286% |
| Other amounts receivable | 41 | €36,647 | €35,123 | -€1,524 | -4.2% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €58,464 | €71,275 | +€12,810 | +21.9% |
| Deferred charges and accrued income | 490/1 | €2,305 | €2,911 | +€606 | +26.3% |
| Total equity and liabilities | 10/49 | €258,083 | €275,414 | +€17,331 | +6.7% |
| Equity | 10/15 | €212,392 | €219,229 | +€6,837 | +3.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €193,800 | €200,637 | +€6,837 | +3.5% |
| Distributable reserves | 133 | €193,800 | €200,637 | +€6,837 | +3.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,692 | €56,185 | +€10,493 | +23.0% |
| Amounts payable after more than one year | 17 | €9,308 | €0 | -€9,308 | -100% |
| Financial debts | 170/4 | €9,308 | €0 | -€9,308 | -100% |
| Amounts payable within one year | 42/48 | €36,384 | €56,185 | +€19,801 | +54.4% |
| Current portion of amounts payable after more than one year | 42 | €11,819 | €9,308 | -€2,511 | -21.2% |
| Trade debts | 44 | €8,578 | €1,627 | -€6,951 | -81.0% |
| Suppliers | 440/4 | €8,578 | €1,627 | -€6,951 | -81.0% |
| Taxes, remuneration and social security | 45 | €15,987 | €14,138 | -€1,849 | -11.6% |
| Taxes | 450/3 | €15,987 | €14,138 | -€1,849 | -11.6% |
| Other amounts payable | 47/48 | €0 | €31,112 | +€31,112 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,153 | €14,595 | +€442 | +3.1% |
| Other operating charges | 640/8 | €2,888 | €3,163 | +€275 | +9.5% |
| Gross operating margin | 9900 | €54,145 | €73,272 | +€19,127 | +35.3% |
| Operating profit (loss) | 9901 | €37,104 | €55,514 | +€18,411 | +49.6% |
| Financial income | 75/76B | €2,785 | €2,074 | -€711 | -25.5% |
| Recurring financial income | 75 | €2,785 | €2,074 | -€711 | -25.5% |
| Financial charges | 65/66B | €1,722 | €1,133 | -€589 | -34.2% |
| Recurring financial charges | 65 | €1,722 | €1,133 | -€589 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €38,167 | €56,456 | +€18,288 | +47.9% |
| Income taxes | 67/77 | €13,930 | €18,506 | +€4,577 | +32.9% |
| Profit (loss) for the period | 9904 | €24,238 | €37,949 | +€13,712 | +56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,238 | €37,949 | +€13,712 | +56.6% |
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 23 October 2026 via checked.be.