LOMBAERT DIRK: 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.
What changed
LOMBAERT DIRK
NACE 49.410, Freight transport by road
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€3,351
2024 · €15,098-€18,449
Equity
€607,425
2024 · €610,776-€3,351
Cash
€57,996
2024 · €56,743+€1,253
Balance sheet total
€1.4m
2024 · €1.3m+€76,946
Largest movements
Assets
- Tangible fixed assets +€73,600
up €73,600 (+6.0%), from €1.2m to €1.3m
of which Other tangible fixed assets: +€73,600
Equity and liabilities
- Debts after one year +€72,680
up €72,680 (+12.2%), from €593,326 to €666,006
Income statement
- Depreciation +€18,400
new in 2025: €18,400
- Gross operating margin -€980
down €980 (-6.3%), from €15,589 to €14,609
- Financial income +€821
new in 2025: €821
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.
Result 2024
€15,098
Gross operating margin
-€980
Depreciation
-€18,400
Financial income
+€821
Financial charges
+€110
Result 2025
-€3,351
raises the resultlowers the result
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.
From operations
+€20,573
Investment
-€92,000
Financing
+€72,680
Cash 2024
€56,743
From operations (derived)
+€20,573
Net result for the year
-€3,351
Depreciation
+€18,400
Receivables within one year
-€2,106
Smaller working-capital items
+€202
Trade debts
+€7,428
Investment (derived)
-€92,000
Investment in fixed assets (net)
-€92,000
Financing
+€72,680
Debts after one year
+€72,680
Cash 2025
€57,996
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,310,014 | €1,386,960 | +€76,946 | +5.9% |
| Fixed assets | 21/28 | €1,222,930 | €1,296,530 | +€73,600 | +6.0% |
| Tangible fixed assets | 22/27 | €1,222,930 | €1,296,530 | +€73,600 | +6.0% |
| Land and buildings | 22 | €1,222,930 | €1,222,930 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Other tangible fixed assets | 26 | - | €73,600 | +€73,600 | |
| Current assets | 29/58 | €87,084 | €90,430 | +€3,346 | +3.8% |
| Amounts receivable within one year | 40/41 | €30,328 | €32,434 | +€2,106 | +6.9% |
| Trade receivables | 40 | €24,775 | €24,593 | -€182 | -0.7% |
| Other amounts receivable | 41 | €5,553 | €7,841 | +€2,288 | +41.2% |
| Cash at bank and in hand | 54/58 | €56,743 | €57,996 | +€1,253 | +2.2% |
| Deferred charges and accrued income | 490/1 | €13 | - | -€13 | |
| Total equity and liabilities | 10/49 | €1,310,014 | €1,386,960 | +€76,946 | +5.9% |
| Equity | 10/15 | €610,776 | €607,425 | -€3,351 | -0.5% |
| Contributions | 10/11 | €33,465 | €33,465 | = | 0.0% |
| Reserves | 13 | €913,684 | €913,684 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,338 | €4,338 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,338 | €4,338 | = | 0.0% |
| Tax-exempt reserves | 132 | €44,572 | €44,572 | = | 0.0% |
| Distributable reserves | 133 | €864,774 | €864,774 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€336,373 | -€339,724 | -€3,351 | -1.0% |
| Amounts payable | 17/49 | €699,238 | €779,535 | +€80,297 | +11.5% |
| Amounts payable after more than one year | 17 | €593,326 | €666,006 | +€72,680 | +12.2% |
| Other amounts payable | 178/9 | €593,326 | €666,006 | +€72,680 | +12.2% |
| Amounts payable within one year | 42/48 | €105,912 | €113,529 | +€7,617 | +7.2% |
| Trade debts | 44 | €37,950 | €45,378 | +€7,428 | +19.6% |
| Suppliers | 440/4 | €37,950 | €45,378 | +€7,428 | +19.6% |
| Taxes, remuneration and social security | 45 | - | €189 | +€189 | |
| Taxes | 450/3 | - | €189 | +€189 | |
| Other amounts payable | 47/48 | €67,962 | €67,962 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €18,400 | +€18,400 | |
| Gross operating margin | 9900 | €15,589 | €14,609 | -€980 | -6.3% |
| Operating profit (loss) | 9901 | €15,589 | -€3,791 | -€19,380 | |
| Financial income | 75/76B | - | €821 | +€821 | |
| Recurring financial income | 75 | - | €821 | +€821 | |
| Financial charges | 65/66B | €491 | €381 | -€110 | -22.4% |
| Recurring financial charges | 65 | €491 | €381 | -€110 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €15,098 | -€3,351 | -€18,449 | |
| Profit (loss) for the period | 9904 | €15,098 | -€3,351 | -€18,449 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,098 | -€3,351 | -€18,449 |
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 16 October 2026 via checked.be.