Kristel 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.
Kristel Vanlommel
Largest movements
- Cash +€16,953
up €16,953 (+28.6%), from €59,203 to €76,156
mainly Net result for the year (+€18,504) and Receivables within one year (+€140)
- Profit (loss) carried forward +€18,504
up €18,504 (+55.4%), from -€33,372 to -€14,868
- Trade debts -€1,571
down €1,571 (-73.8%), from €2,128 to €557
- Gross operating margin +€4,540
up €4,540 (+32.4%), from €14,001 to €18,541
- Other operating charges -€736
down €736 (-92.2%), from €798 to €62
- Taxes -€289
down €289 (-100%), from €289 to €0
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 | €59,685 | €76,498 | +€16,813 | +28.2% |
| Current assets | 29/58 | €59,685 | €76,498 | +€16,813 | +28.2% |
| Amounts receivable within one year | 40/41 | €482 | €342 | -€140 | -29.0% |
| Trade receivables | 40 | €106 | €106 | = | 0.0% |
| Other amounts receivable | 41 | €377 | €237 | -€140 | -37.1% |
| Cash at bank and in hand | 54/58 | €59,203 | €76,156 | +€16,953 | +28.6% |
| Total equity and liabilities | 10/49 | €59,685 | €76,498 | +€16,813 | +28.2% |
| Equity | 10/15 | €52,192 | €70,696 | +€18,504 | +35.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €73,164 | €73,164 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €71,304 | €71,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,372 | -€14,868 | +€18,504 | +55.4% |
| Amounts payable | 17/49 | €7,493 | €5,802 | -€1,691 | -22.6% |
| Amounts payable within one year | 42/48 | €7,493 | €5,802 | -€1,691 | -22.6% |
| Trade debts | 44 | €2,128 | €557 | -€1,571 | -73.8% |
| Suppliers | 440/4 | €2,128 | €557 | -€1,571 | -73.8% |
| Taxes, remuneration and social security | 45 | €241 | €0 | -€241 | -100% |
| Taxes | 450/3 | €241 | €0 | -€241 | -100% |
| Other amounts payable | 47/48 | €5,125 | €5,245 | +€121 | +2.4% |
| Other operating charges | 640/8 | €798 | €62 | -€736 | -92.2% |
| Gross operating margin | 9900 | €14,001 | €18,541 | +€4,540 | +32.4% |
| Operating profit (loss) | 9901 | €13,203 | €18,479 | +€5,276 | +40.0% |
| Financial income | 75/76B | €287 | €238 | -€49 | -17.1% |
| Recurring financial income | 75 | €287 | €238 | -€49 | -17.1% |
| Financial charges | 65/66B | €181 | €213 | +€32 | +17.7% |
| Recurring financial charges | 65 | €181 | €213 | +€32 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €13,309 | €18,504 | +€5,195 | +39.0% |
| Income taxes | 67/77 | €289 | €0 | -€289 | -100% |
| Profit (loss) for the period | 9904 | €13,020 | €18,504 | +€5,484 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,020 | €18,504 | +€5,484 | +42.1% |
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 23 October 2026 via checked.be.