LOMBA: 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.
LOMBA
Largest movements
- Financial fixed assets -€711,572
down €711,572 (-26.6%), from €2.7m to €2.0m
- Receivables after one year +€706,292
new in 2024: €706,292
- Receivables within one year -€251,144
down €251,144 (-56.8%), from €442,083 to €190,939
of which Other amounts receivable: -€253,334
- Profit (loss) carried forward -€1.1m
down €1.1m (-100.0%), from €1.1m to €0
- Other debts +€351,724
up €351,724 (+684.7%), from €51,368 to €403,092
- Reserves +€316,177
up €316,177 (+295.5%), from €107,008 to €423,185
of which Distributable reserves: +€316,177
- Debts after one year +€147,031
up €147,031 (+17.9%), from €819,275 to €966,306
- Gross operating margin -€78,521
down €78,521, from €65,710 to -€12,811
- Staff costs -€40,914
down €40,914 (-100.0%), from €40,914 to €0
- Financial charges +€35,323
up €35,323 (+1672.8%), from €2,112 to €37,435
of which Non-recurring financial charges: +€19,533
- Financial income +€6,958
up €6,958 (+8346.2%), from €83 to €7,042
- Taxes +€3,316
up €3,316, from -€2,953 to €363
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 | €3,127,558 | €2,862,975 | -€264,583 | -8.5% |
| Fixed assets | 21/28 | €2,676,452 | €1,964,880 | -€711,572 | -26.6% |
| Financial fixed assets | 28 | €2,676,452 | €1,964,880 | -€711,572 | -26.6% |
| Current assets | 29/58 | €451,106 | €898,095 | +€446,988 | +99.1% |
| Amounts receivable after more than one year | 29 | - | €706,292 | +€706,292 | |
| Other amounts receivable | 291 | - | €706,292 | +€706,292 | |
| Amounts receivable within one year | 40/41 | €442,083 | €190,939 | -€251,144 | -56.8% |
| Trade receivables | 40 | €20,430 | €22,621 | +€2,190 | +10.7% |
| Other amounts receivable | 41 | €421,652 | €168,318 | -€253,334 | -60.1% |
| Cash at bank and in hand | 54/58 | €9,024 | €864 | -€8,159 | -90.4% |
| Total equity and liabilities | 10/49 | €3,127,558 | €2,862,975 | -€264,583 | -8.5% |
| Equity | 10/15 | €2,229,984 | €1,493,263 | -€736,721 | -33.0% |
| Contributions | 10/11 | €1,070,077 | €1,070,077 | = | 0.0% |
| Reserves | 13 | €107,008 | €423,185 | +€316,177 | +295.5% |
| Non-distributable reserves | 130/1 | €107,008 | €107,008 | = | 0.0% |
| Reserves not available under the articles | 1311 | €107,008 | - | -€107,008 | |
| Other | 1319 | - | €107,008 | +€107,008 | |
| Distributable reserves | 133 | - | €316,177 | +€316,177 | |
| Profit (loss) carried forward | 14 | €1,052,898 | €0 | -€1.1m | -100.0% |
| Amounts payable | 17/49 | €897,574 | €1,369,712 | +€472,138 | +52.6% |
| Amounts payable after more than one year | 17 | €819,275 | €966,306 | +€147,031 | +17.9% |
| Financial debts | 170/4 | €819,275 | €966,306 | +€147,031 | +17.9% |
| Amounts payable within one year | 42/48 | €78,168 | €403,406 | +€325,238 | +416.1% |
| Trade debts | 44 | €9,605 | €314 | -€9,291 | -96.7% |
| Suppliers | 440/4 | €9,605 | €314 | -€9,291 | -96.7% |
| Taxes, remuneration and social security | 45 | €17,195 | €0 | -€17,195 | -100.0% |
| Taxes | 450/3 | €11,480 | €0 | -€11,480 | -100.0% |
| Remuneration and social security | 454/9 | €5,715 | €0 | -€5,715 | -100.0% |
| Other amounts payable | 47/48 | €51,368 | €403,092 | +€351,724 | +684.7% |
| Accrued charges and deferred income | 492/3 | €131 | €0 | -€131 | -100.0% |
| Non-recurring operating income | 76A | €26,655 | €0 | -€26,655 | -100.0% |
| Remuneration, social security and pensions | 62 | €40,914 | €0 | -€40,914 | -100.0% |
| Other operating charges | 640/8 | €1,010 | €1,115 | +€105 | +10.4% |
| Non-recurring operating charges | 66A | €96 | €0 | -€96 | -100.0% |
| Gross operating margin | 9900 | €65,710 | -€12,811 | -€78,521 | |
| Operating profit (loss) | 9901 | €23,691 | -€13,926 | -€37,616 | |
| Financial income | 75/76B | €83 | €7,042 | +€6,958 | +8346.2% |
| Recurring financial income | 75 | €83 | €7,042 | +€6,958 | +8346.2% |
| Financial charges | 65/66B | €2,112 | €37,435 | +€35,323 | +1672.8% |
| Recurring financial charges | 65 | €2,112 | €17,902 | +€15,790 | +747.8% |
| Non-recurring financial charges | 66B | - | €19,533 | +€19,533 | |
| Profit (loss) for the period before taxes | 9903 | €21,662 | -€44,319 | -€65,982 | |
| Income taxes | 67/77 | -€2,953 | €363 | +€3,316 | |
| Profit (loss) for the period | 9904 | €24,616 | -€44,682 | -€69,298 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,616 | -€44,682 | -€69,298 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.