LOMBRIC: 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.
LOMBRIC
Largest movements
- Tangible fixed assets -€4,643
down €4,643 (-27.5%), from €16,872 to €12,229
of which Furniture and vehicles: -€2,657
- Cash +€1,530
up €1,530 (+19.4%), from €7,869 to €9,399
mainly Depreciation (+€4,820) and Trade debts (+€1,031)
- Deferred charges and accrued income +€631
new in 2025: €631
- Stocks and contracts -€404
down €404 (-17.6%), from €2,291 to €1,888
- Current portion of long-term debt -€4,291
down €4,291 (-58.2%), from €7,368 to €3,078
- Debts after one year -€2,003
no longer reported in 2025 (was €2,003)
- Trade debts +€1,031
new in 2025: €1,031
- Profit (loss) carried forward +€938
up €938, from -€247 to €691
- Tax, wage and social debts +€374
up €374 (+20.1%), from €1,859 to €2,233
- Gross operating margin -€3,173
down €3,173 (-30.3%), from €10,467 to €7,294
- Financial charges -€1,535
down €1,535 (-74.7%), from €2,055 to €520
- Other operating charges +€958
up €958 (+1,372%), from €70 to €1,027
- Staff costs -€700
no longer reported in 2025 (was €700)
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 | €31,058 | €27,705 | -€3,353 | -10.8% |
| Fixed assets | 21/28 | €17,123 | €12,304 | -€4,820 | -28.1% |
| Intangible fixed assets | 21 | €251 | €75 | -€177 | -70.3% |
| Tangible fixed assets | 22/27 | €16,872 | €12,229 | -€4,643 | -27.5% |
| Plant, machinery and equipment | 23 | €6,057 | €5,105 | -€952 | -15.7% |
| Furniture and vehicles | 24 | €4,029 | €1,372 | -€2,657 | -65.9% |
| Other tangible fixed assets | 26 | €6,786 | €5,752 | -€1,034 | -15.2% |
| Current assets | 29/58 | €13,935 | €15,401 | +€1,466 | +10.5% |
| Stocks and contracts in progress | 3 | €2,291 | €1,888 | -€404 | -17.6% |
| Stocks | 30/36 | €2,291 | €1,888 | -€404 | -17.6% |
| Amounts receivable within one year | 40/41 | €3,775 | €3,483 | -€291 | -7.7% |
| Trade receivables | 40 | €890 | - | -€890 | |
| Other amounts receivable | 41 | €2,885 | €3,483 | +€598 | +20.7% |
| Cash at bank and in hand | 54/58 | €7,869 | €9,399 | +€1,530 | +19.4% |
| Deferred charges and accrued income | 490/1 | - | €631 | +€631 | |
| Total equity and liabilities | 10/49 | €31,058 | €27,705 | -€3,353 | -10.8% |
| Equity | 10/15 | €19,753 | €20,691 | +€938 | +4.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€247 | €691 | +€938 | |
| Amounts payable | 17/49 | €11,306 | €7,014 | -€4,292 | -38.0% |
| Amounts payable after more than one year | 17 | €2,003 | - | -€2,003 | |
| Financial debts | 170/4 | €2,003 | - | -€2,003 | |
| Amounts payable within one year | 42/48 | €9,303 | €6,764 | -€2,540 | -27.3% |
| Current portion of amounts payable after more than one year | 42 | €7,368 | €3,078 | -€4,291 | -58.2% |
| Trade debts | 44 | - | €1,031 | +€1,031 | |
| Suppliers | 440/4 | - | €1,031 | +€1,031 | |
| Taxes, remuneration and social security | 45 | €1,859 | €2,233 | +€374 | +20.1% |
| Taxes | 450/3 | €1,859 | €2,233 | +€374 | +20.1% |
| Other amounts payable | 47/48 | €76 | €422 | +€346 | +455% |
| Accrued charges and deferred income | 492/3 | - | €251 | +€251 | |
| Remuneration, social security and pensions | 62 | €700 | - | -€700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,825 | €4,820 | -€5 | -0.1% |
| Other operating charges | 640/8 | €70 | €1,027 | +€958 | +1,372% |
| Gross operating margin | 9900 | €10,467 | €7,294 | -€3,173 | -30.3% |
| Operating profit (loss) | 9901 | €4,873 | €1,448 | -€3,425 | -70.3% |
| Financial income | 75/76B | €7 | €11 | +€3 | +45.7% |
| Recurring financial income | 75 | €7 | €11 | +€3 | +45.7% |
| Financial charges | 65/66B | €2,055 | €520 | -€1,535 | -74.7% |
| Recurring financial charges | 65 | €2,055 | €520 | -€1,535 | -74.7% |
| Profit (loss) for the period before taxes | 9903 | €2,825 | €938 | -€1,887 | -66.8% |
| Profit (loss) for the period | 9904 | €2,825 | €938 | -€1,887 | -66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,825 | €938 | -€1,887 | -66.8% |
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 14 October 2026 via checked.be.