LIEN GOMMERS: 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.
LIEN GOMMERS
Largest movements
- Current investments -€75,975
down €75,975 (-83.5%), from €91,000 to €15,025
- Cash +€39,518
up €39,518 (+38.3%), from €103,309 to €142,827
mainly Net result for the year (+€213,998) and Current investments (+€75,975)
- Tangible fixed assets +€25,765
up €25,765 (+26.8%), from €96,088 to €121,854
of which Furniture and vehicles: +€48,457
- Receivables within one year +€3,941
new in 2025: €3,941
- Tax, wage and social debts -€44,074
down €44,074 (-91.4%), from €48,214 to €4,140
of which Taxes: -€42,171
- Profit (loss) carried forward +€43,998
new in 2025: €43,998
- Current portion of long-term debt -€10,606
no longer reported in 2025 (was €10,606)
- Gross operating margin +€63,733
up €63,733 (+22.9%), from €278,376 to €342,109
- Taxes +€14,869
up €14,869 (+29.3%), from €50,829 to €65,698
- Depreciation +€5,753
up €5,753 (+23.4%), from €24,604 to €30,358
- Staff costs -€3,852
down €3,852 (-11.3%), from €33,957 to €30,105
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 | €291,324 | €286,224 | -€5,100 | -1.8% |
| Fixed assets | 21/28 | €96,088 | €121,854 | +€25,765 | +26.8% |
| Tangible fixed assets | 22/27 | €96,088 | €121,854 | +€25,765 | +26.8% |
| Land and buildings | 22 | €13,898 | €10,812 | -€3,086 | -22.2% |
| Plant, machinery and equipment | 23 | €64,619 | €45,013 | -€19,606 | -30.3% |
| Furniture and vehicles | 24 | €17,572 | €66,029 | +€48,457 | +276% |
| Current assets | 29/58 | €195,236 | €164,371 | -€30,865 | -15.8% |
| Amounts receivable within one year | 40/41 | - | €3,941 | +€3,941 | |
| Other amounts receivable | 41 | - | €3,941 | +€3,941 | |
| Current investments | 50/53 | €91,000 | €15,025 | -€75,975 | -83.5% |
| Cash at bank and in hand | 54/58 | €103,309 | €142,827 | +€39,518 | +38.3% |
| Deferred charges and accrued income | 490/1 | €927 | €2,578 | +€1,652 | +178% |
| Total equity and liabilities | 10/49 | €291,324 | €286,224 | -€5,100 | -1.8% |
| Equity | 10/15 | €61,283 | €105,281 | +€43,998 | +71.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,683 | €42,683 | = | 0.0% |
| Distributable reserves | 133 | €42,683 | €42,683 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €43,998 | +€43,998 | |
| Amounts payable | 17/49 | €230,041 | €180,943 | -€49,098 | -21.3% |
| Amounts payable within one year | 42/48 | €230,041 | €180,943 | -€49,098 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €10,606 | - | -€10,606 | |
| Trade debts | 44 | €6,432 | €9,113 | +€2,681 | +41.7% |
| Suppliers | 440/4 | €6,432 | €9,113 | +€2,681 | +41.7% |
| Taxes, remuneration and social security | 45 | €48,214 | €4,140 | -€44,074 | -91.4% |
| Taxes | 450/3 | €42,171 | - | -€42,171 | |
| Remuneration and social security | 454/9 | €6,043 | €4,140 | -€1,903 | -31.5% |
| Other amounts payable | 47/48 | €164,790 | €167,690 | +€2,900 | +1.8% |
| Remuneration, social security and pensions | 62 | €33,957 | €30,105 | -€3,852 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,604 | €30,358 | +€5,753 | +23.4% |
| Other operating charges | 640/8 | €513 | €527 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | - | €3,162 | +€3,162 | |
| Gross operating margin | 9900 | €278,376 | €342,109 | +€63,733 | +22.9% |
| Operating profit (loss) | 9901 | €219,302 | €277,957 | +€58,655 | +26.7% |
| Financial income | 75/76B | €1,454 | €2,128 | +€674 | +46.4% |
| Recurring financial income | 75 | €1,454 | €2,128 | +€674 | +46.4% |
| Financial charges | 65/66B | €329 | €388 | +€59 | +17.9% |
| Recurring financial charges | 65 | €329 | €388 | +€59 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €220,426 | €279,696 | +€59,270 | +26.9% |
| Income taxes | 67/77 | €50,829 | €65,698 | +€14,869 | +29.3% |
| Profit (loss) for the period | 9904 | €169,597 | €213,998 | +€44,402 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €169,597 | €213,998 | +€44,402 | +26.2% |
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 18 October 2026 via checked.be.