LOMBACO: 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.
LOMBACO
Largest movements
- Financial fixed assets +€375,000
new in 2025: €375,000
- Current investments -€75,000
down €75,000 (-100%), from €75,000 to €0
- Cash +€12,788
up €12,788 (+72.9%), from €17,545 to €30,333
mainly Debts after one year (+€359,364) and Current investments (+€75,000)
- Debts after one year +€359,364
up €359,364 (+961%), from €37,384 to €396,747
of which Other amounts payable: +€375,000
- Other debts -€60,316
down €60,316 (-88.9%), from €67,823 to €7,508
- Reserves +€22,750
up €22,750 (+225%), from €10,131 to €32,880
- Tax, wage and social debts -€10,563
down €10,563 (-63.7%), from €16,577 to €6,013
of which Taxes: -€8,563
- Trade debts +€8,909
up €8,909 (+1,814%), from €491 to €9,400
- Gross operating margin +€9,279
up €9,279 (+20.2%), from €46,046 to €55,325
- Taxes +€3,349
up €3,349 (+51.2%), from €6,546 to €9,895
- Depreciation +€1,648
up €1,648 (+9.4%), from €17,539 to €19,187
- Financial charges -€1,445
down €1,445 (-39.0%), from €3,704 to €2,259
- Financial income -€897
down €897 (-56.5%), from €1,586 to €689
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 | €163,455 | €476,185 | +€312,731 | +191% |
| Fixed assets | 21/28 | €57,221 | €429,299 | +€372,078 | +650% |
| Tangible fixed assets | 22/27 | €57,221 | €54,299 | -€2,922 | -5.1% |
| Furniture and vehicles | 24 | €56,108 | €38,823 | -€17,285 | -30.8% |
| Other tangible fixed assets | 26 | €1,113 | €15,476 | +€14,364 | +1,291% |
| Financial fixed assets | 28 | - | €375,000 | +€375,000 | |
| Current assets | 29/58 | €106,234 | €46,886 | -€59,348 | -55.9% |
| Amounts receivable within one year | 40/41 | €12,145 | €15,206 | +€3,061 | +25.2% |
| Trade receivables | 40 | €10,715 | €13,705 | +€2,991 | +27.9% |
| Other amounts receivable | 41 | €1,430 | €1,500 | +€70 | +4.9% |
| Current investments | 50/53 | €75,000 | €0 | -€75,000 | -100% |
| Cash at bank and in hand | 54/58 | €17,545 | €30,333 | +€12,788 | +72.9% |
| Deferred charges and accrued income | 490/1 | €1,544 | €1,347 | -€197 | -12.7% |
| Total equity and liabilities | 10/49 | €163,455 | €476,185 | +€312,731 | +191% |
| Equity | 10/15 | €18,131 | €40,880 | +€22,750 | +125% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €10,131 | €32,880 | +€22,750 | +225% |
| Distributable reserves | 133 | €10,131 | €32,880 | +€22,750 | +225% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €145,324 | €435,305 | +€289,981 | +200% |
| Amounts payable after more than one year | 17 | €37,384 | €396,747 | +€359,364 | +961% |
| Financial debts | 170/4 | €37,384 | €21,747 | -€15,637 | -41.8% |
| Other amounts payable | 178/9 | - | €375,000 | +€375,000 | |
| Amounts payable within one year | 42/48 | €99,973 | €38,557 | -€61,415 | -61.4% |
| Current portion of amounts payable after more than one year | 42 | €15,081 | €15,637 | +€555 | +3.7% |
| Trade debts | 44 | €491 | €9,400 | +€8,909 | +1,814% |
| Suppliers | 440/4 | €491 | €9,400 | +€8,909 | +1,814% |
| Taxes, remuneration and social security | 45 | €16,577 | €6,013 | -€10,563 | -63.7% |
| Taxes | 450/3 | €14,577 | €6,013 | -€8,563 | -58.7% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €67,823 | €7,508 | -€60,316 | -88.9% |
| Accrued charges and deferred income | 492/3 | €7,968 | €0 | -€7,968 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,539 | €19,187 | +€1,648 | +9.4% |
| Other operating charges | 640/8 | €1,321 | €1,091 | -€230 | -17.4% |
| Gross operating margin | 9900 | €46,046 | €55,325 | +€9,279 | +20.2% |
| Operating profit (loss) | 9901 | €27,186 | €35,048 | +€7,862 | +28.9% |
| Financial income | 75/76B | €1,586 | €689 | -€897 | -56.5% |
| Recurring financial income | 75 | €1,586 | €689 | -€897 | -56.5% |
| Financial charges | 65/66B | €3,704 | €2,259 | -€1,445 | -39.0% |
| Recurring financial charges | 65 | €3,704 | €2,259 | -€1,445 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €25,067 | €33,478 | +€8,411 | +33.6% |
| Income taxes | 67/77 | €6,546 | €9,895 | +€3,349 | +51.2% |
| Profit (loss) for the period | 9904 | €18,522 | €23,583 | +€5,061 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,522 | €23,583 | +€5,061 | +27.3% |
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 19 October 2026 via checked.be.