LOMBATELLO: 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.
LOMBATELLO
Largest movements
- Current investments +€80,000
new in 2025: €80,000
- Tangible fixed assets -€61,801
down €61,801 (-3.1%), from €2.0m to €1.9m
- Cash -€58,430
down €58,430 (-77.9%), from €75,006 to €16,576
mainly Current investments (-€80,000) and Debts after one year (-€67,999)
- Debts after one year -€67,999
down €67,999 (-6.0%), from €1.1m to €1.1m
- Profit (loss) carried forward +€25,631
up €25,631 (+17.2%), from -€148,814 to -€123,182
- Gross operating margin +€22,811
up €22,811 (+21.9%), from €104,166 to €126,977
- Financial charges -€3,942
down €3,942 (-13.8%), from €28,584 to €24,643
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 | €2,056,744 | €2,016,604 | -€40,140 | -2.0% |
| Fixed assets | 21/28 | €1,978,704 | €1,916,903 | -€61,801 | -3.1% |
| Tangible fixed assets | 22/27 | €1,978,704 | €1,916,903 | -€61,801 | -3.1% |
| Land and buildings | 22 | €1,978,704 | €1,916,903 | -€61,801 | -3.1% |
| Current assets | 29/58 | €78,040 | €99,701 | +€21,661 | +27.8% |
| Amounts receivable within one year | 40/41 | - | €120 | +€120 | |
| Other amounts receivable | 41 | - | €120 | +€120 | |
| Current investments | 50/53 | - | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €75,006 | €16,576 | -€58,430 | -77.9% |
| Deferred charges and accrued income | 490/1 | €3,034 | €3,005 | -€29 | -1.0% |
| Total equity and liabilities | 10/49 | €2,056,744 | €2,016,604 | -€40,140 | -2.0% |
| Equity | 10/15 | €851,186 | €876,818 | +€25,631 | +3.0% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€148,814 | -€123,182 | +€25,631 | +17.2% |
| Amounts payable | 17/49 | €1,205,558 | €1,139,786 | -€65,771 | -5.5% |
| Amounts payable after more than one year | 17 | €1,130,126 | €1,062,127 | -€67,999 | -6.0% |
| Financial debts | 170/4 | €1,130,126 | €1,062,127 | -€67,999 | -6.0% |
| Amounts payable within one year | 42/48 | €67,377 | €68,007 | +€630 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €63,185 | €67,427 | +€4,241 | +6.7% |
| Trade debts | 44 | €4,192 | €580 | -€3,611 | -86.2% |
| Suppliers | 440/4 | €4,192 | €580 | -€3,611 | -86.2% |
| Accrued charges and deferred income | 492/3 | €8,054 | €9,652 | +€1,598 | +19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,643 | €61,801 | +€1,157 | +1.9% |
| Other operating charges | 640/8 | €14,344 | €15,304 | +€959 | +6.7% |
| Gross operating margin | 9900 | €104,166 | €126,977 | +€22,811 | +21.9% |
| Operating profit (loss) | 9901 | €29,179 | €49,873 | +€20,694 | +70.9% |
| Financial income | 75/76B | - | €401 | +€401 | |
| Recurring financial income | 75 | - | €401 | +€401 | |
| Financial charges | 65/66B | €28,584 | €24,643 | -€3,942 | -13.8% |
| Recurring financial charges | 65 | €28,584 | €24,643 | -€3,942 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €594 | €25,631 | +€25,037 | +4,213% |
| Profit (loss) for the period | 9904 | €594 | €25,631 | +€25,037 | +4,213% |
| Profit (loss) for the period to be appropriated | 9905 | €594 | €25,631 | +€25,037 | +4,213% |
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 30 October 2026 via checked.be.