LOMBATI: what changed
Two fiscal 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.
LOMBATI
Largest movements
- Stocks and contracts -€84,547
down €84,547 (-53.4%), from €158,255 to €73,708
of which Stocks: -€100,547
- Cash -€59,396
down €59,396 (-56.7%), from €104,802 to €45,407
mainly Debts after one year (-€156,543) and Trade debts (-€23,432)
- Receivables within one year -€25,250
down €25,250 (-11.2%), from €225,750 to €200,499
of which Other amounts receivable: -€15,045
- Debts after one year -€156,543
down €156,543 (-70.1%), from €223,220 to €66,677
- Trade debts -€23,432
down €23,432 (-21.3%), from €110,116 to €86,684
- Advances received +€23,303
new in 2025: €23,303
- Tax, wage and social debts -€14,664
down €14,664 (-75.2%), from €19,507 to €4,843
of which Taxes: -€16,876
- Gross operating margin +€61,833
up €61,833 (+55.3%), from €111,767 to €173,600
- Staff costs +€45,686
up €45,686 (+43.8%), from €104,317 to €150,003
- Financial charges +€2,108
up €2,108 (+32.6%), from €6,465 to €8,573
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.
Cash bridge derived
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 | €516,971 | €348,127 | -€168,844 | -32.7% |
| Fixed assets | 21/28 | €24,243 | €27,673 | +€3,430 | +14.1% |
| Tangible fixed assets | 22/27 | €22,398 | €25,828 | +€3,430 | +15.3% |
| Plant, machinery and equipment | 23 | €5,686 | €13,323 | +€7,637 | +134.3% |
| Furniture and vehicles | 24 | €16,712 | €12,505 | -€4,207 | -25.2% |
| Financial fixed assets | 28 | €1,845 | €1,845 | = | 0.0% |
| Current assets | 29/58 | €492,728 | €320,454 | -€172,274 | -35.0% |
| Stocks and contracts in progress | 3 | €158,255 | €73,708 | -€84,547 | -53.4% |
| Stocks | 30/36 | €158,255 | €57,708 | -€100,547 | -63.5% |
| Contracts in progress | 37 | - | €16,000 | +€16,000 | |
| Amounts receivable within one year | 40/41 | €225,750 | €200,499 | -€25,250 | -11.2% |
| Trade receivables | 40 | €31,010 | €20,804 | -€10,206 | -32.9% |
| Other amounts receivable | 41 | €194,740 | €179,695 | -€15,045 | -7.7% |
| Cash at bank and in hand | 54/58 | €104,802 | €45,407 | -€59,396 | -56.7% |
| Deferred charges and accrued income | 490/1 | €3,921 | €841 | -€3,080 | -78.6% |
| Total equity and liabilities | 10/49 | €516,971 | €348,127 | -€168,844 | -32.7% |
| Equity | 10/15 | €158,076 | €160,077 | +€2,002 | +1.3% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,576 | €155,577 | +€2,002 | +1.3% |
| Amounts payable | 17/49 | €358,895 | €188,050 | -€170,845 | -47.6% |
| Amounts payable after more than one year | 17 | €223,220 | €66,677 | -€156,543 | -70.1% |
| Financial debts | 170/4 | €223,220 | €66,677 | -€156,543 | -70.1% |
| Amounts payable within one year | 42/48 | €135,675 | €121,372 | -€14,302 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €6,052 | €6,543 | +€491 | +8.1% |
| Trade debts | 44 | €110,116 | €86,684 | -€23,432 | -21.3% |
| Suppliers | 440/4 | €110,116 | €86,684 | -€23,432 | -21.3% |
| Advances received on contracts in progress | 46 | - | €23,303 | +€23,303 | |
| Taxes, remuneration and social security | 45 | €19,507 | €4,843 | -€14,664 | -75.2% |
| Taxes | 450/3 | €17,916 | €1,039 | -€16,876 | -94.2% |
| Remuneration and social security | 454/9 | €1,591 | €3,803 | +€2,212 | +139.1% |
| Remuneration, social security and pensions | 62 | €104,317 | €150,003 | +€45,686 | +43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,342 | €8,911 | +€569 | +6.8% |
| Other operating charges | 640/8 | €1,894 | €3,230 | +€1,336 | +70.6% |
| Gross operating margin | 9900 | €111,767 | €173,600 | +€61,833 | +55.3% |
| Operating profit (loss) | 9901 | -€2,786 | €11,456 | +€14,242 | |
| Financial income | 75/76B | €15 | €158 | +€143 | +931.7% |
| Recurring financial income | 75 | €15 | €158 | +€143 | +931.7% |
| Financial charges | 65/66B | €6,465 | €8,573 | +€2,108 | +32.6% |
| Recurring financial charges | 65 | €6,465 | €8,573 | +€2,108 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,235 | €3,041 | +€12,276 | |
| Income taxes | 67/77 | - | €1,039 | +€1,039 | |
| Profit (loss) for the period | 9904 | -€9,235 | €2,002 | +€11,237 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,235 | €2,002 | +€11,237 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.