LOMBES: 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.
LOMBES
Largest movements
- Tangible fixed assets -€72,367
down €72,367 (-5.8%), from €1.2m to €1.2m
- Cash -€39,935
down €39,935 (-36.1%), from €110,685 to €70,750
mainly Debts after one year (-€82,823) and Provisions (-€25,000)
- Debts after one year -€82,823
down €82,823 (-40.5%), from €204,578 to €121,755
- Provisions -€25,000
down €25,000 (-56.3%), from €44,430 to €19,430
- Gross operating margin -€40,830
down €40,830 (-30.9%), from €132,005 to €91,175
- Provisions -€25,000
new in 2025: -€25,000
- Taxes -€5,922
down €5,922 (-30.4%), from €19,460 to €13,538
- Financial charges -€2,299
down €2,299 (-23.3%), from €9,845 to €7,547
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 | €1,359,114 | €1,246,230 | -€112,884 | -8.3% |
| Fixed assets | 21/28 | €1,244,203 | €1,171,837 | -€72,367 | -5.8% |
| Tangible fixed assets | 22/27 | €1,244,203 | €1,171,837 | -€72,367 | -5.8% |
| Land and buildings | 22 | €1,244,203 | €1,171,837 | -€72,367 | -5.8% |
| Current assets | 29/58 | €114,911 | €74,393 | -€40,517 | -35.3% |
| Amounts receivable within one year | 40/41 | €4,130 | €1,462 | -€2,669 | -64.6% |
| Other amounts receivable | 41 | €4,130 | €1,462 | -€2,669 | -64.6% |
| Cash at bank and in hand | 54/58 | €110,685 | €70,750 | -€39,935 | -36.1% |
| Deferred charges and accrued income | 490/1 | €95 | €2,181 | +€2,086 | +2196.1% |
| Total equity and liabilities | 10/49 | €1,359,114 | €1,246,230 | -€112,884 | -8.3% |
| Equity | 10/15 | €945,183 | €941,298 | -€3,885 | -0.4% |
| Contributions | 10/11 | €601,000 | €601,000 | = | 0.0% |
| Revaluation surpluses | 12 | €290,000 | €290,000 | = | 0.0% |
| Reserves | 13 | €53,713 | €53,713 | = | 0.0% |
| Distributable reserves | 133 | €53,713 | €53,713 | = | 0.0% |
| Profit (loss) carried forward | 14 | €469 | -€3,416 | -€3,885 | |
| Provisions and deferred taxes | 16 | €44,430 | €19,430 | -€25,000 | -56.3% |
| Provisions for liabilities and charges | 160/5 | €44,430 | €19,430 | -€25,000 | -56.3% |
| Major repairs and maintenance | 162 | €44,430 | €19,430 | -€25,000 | -56.3% |
| Amounts payable | 17/49 | €369,501 | €285,502 | -€83,999 | -22.7% |
| Amounts payable after more than one year | 17 | €204,578 | €121,755 | -€82,823 | -40.5% |
| Financial debts | 170/4 | €204,578 | €121,755 | -€82,823 | -40.5% |
| Amounts payable within one year | 42/48 | €161,014 | €160,699 | -€315 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €80,517 | €82,869 | +€2,352 | +2.9% |
| Taxes, remuneration and social security | 45 | €18,510 | €18,510 | = | 0.0% |
| Taxes | 450/3 | €18,510 | €18,510 | = | 0.0% |
| Other amounts payable | 47/48 | €61,986 | €59,319 | -€2,667 | -4.3% |
| Accrued charges and deferred income | 492/3 | €3,909 | €3,048 | -€861 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,367 | €72,367 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€25,000 | -€25,000 | |
| Other operating charges | 640/8 | €27,431 | €26,608 | -€823 | -3.0% |
| Gross operating margin | 9900 | €132,005 | €91,175 | -€40,830 | -30.9% |
| Operating profit (loss) | 9901 | €32,207 | €17,200 | -€15,007 | -46.6% |
| Financial charges | 65/66B | €9,845 | €7,547 | -€2,299 | -23.3% |
| Recurring financial charges | 65 | €9,845 | €7,547 | -€2,299 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €22,362 | €9,653 | -€12,708 | -56.8% |
| Income taxes | 67/77 | €19,460 | €13,538 | -€5,922 | -30.4% |
| Profit (loss) for the period | 9904 | €2,902 | -€3,885 | -€6,787 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,902 | -€3,885 | -€6,787 |
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 7 October 2026 via checked.be.