LOMMAERT-VAN SANDE: what changed
LOMMAERT-VAN SANDE
Largest movements
- Receivables within one year -€12,618
down €12,618 (-56.7%), from €22,248 to €9,630
of which Trade receivables: -€12,741
- Tangible fixed assets -€3,618
down €3,618 (-25.4%), from €14,254 to €10,636
of which Furniture and vehicles: -€4,488
- Trade debts -€21,329
down €21,329 (-64.0%), from €33,348 to €12,019
- Other debts +€8,793
up €8,793 (+165,900%), from €5 to €8,798
- Debts after one year -€3,000
down €3,000 (-39.7%), from €7,565 to €4,565
- Profit (loss) carried forward +€1,637
up €1,637 (+6.6%), from -€24,975 to -€23,338
- Tax, wage and social debts -€1,633
down €1,633 (-33.8%), from €4,827 to €3,194
- Gross operating margin +€10,938
up €10,938, from -€2,923 to €8,015
- Depreciation +€1,468
up €1,468 (+65.7%), from €2,233 to €3,701
- Financial charges +€1,070
up €1,070 (+494%), from €216 to €1,286
of which Non-recurring financial charges: +€1,238
- Other operating charges +€575
up €575 (+78.1%), from €736 to €1,310
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,733 | €24,798 | -€15,935 | -39.1% |
| Fixed assets | 21/28 | €14,254 | €10,636 | -€3,618 | -25.4% |
| Tangible fixed assets | 22/27 | €14,254 | €10,636 | -€3,618 | -25.4% |
| Plant, machinery and equipment | 23 | €569 | €1,438 | +€869 | +153% |
| Furniture and vehicles | 24 | €13,685 | €9,198 | -€4,488 | -32.8% |
| Current assets | 29/58 | €26,479 | €14,162 | -€12,317 | -46.5% |
| Amounts receivable within one year | 40/41 | €22,248 | €9,630 | -€12,618 | -56.7% |
| Trade receivables | 40 | €22,233 | €9,492 | -€12,741 | -57.3% |
| Other amounts receivable | 41 | €15 | €138 | +€123 | +806% |
| Cash at bank and in hand | 54/58 | €4,230 | €4,532 | +€302 | +7.1% |
| Total equity and liabilities | 10/49 | €40,733 | €24,798 | -€15,935 | -39.1% |
| Equity | 10/15 | -€5,415 | -€3,778 | +€1,637 | +30.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €11,500 | €11,500 | = | 0.0% |
| Distributable reserves | 133 | €11,500 | €11,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,975 | -€23,338 | +€1,637 | +6.6% |
| Amounts payable | 17/49 | €46,148 | €28,576 | -€17,572 | -38.1% |
| Amounts payable after more than one year | 17 | €7,565 | €4,565 | -€3,000 | -39.7% |
| Financial debts | 170/4 | €7,565 | €4,565 | -€3,000 | -39.7% |
| Amounts payable within one year | 42/48 | €38,181 | €24,011 | -€14,170 | -37.1% |
| Trade debts | 44 | €33,348 | €12,019 | -€21,329 | -64.0% |
| Suppliers | 440/4 | €33,348 | €12,019 | -€21,329 | -64.0% |
| Taxes, remuneration and social security | 45 | €4,827 | €3,194 | -€1,633 | -33.8% |
| Taxes | 450/3 | €4,827 | €3,194 | -€1,633 | -33.8% |
| Other amounts payable | 47/48 | €5 | €8,798 | +€8,793 | +165,900% |
| Accrued charges and deferred income | 492/3 | €403 | - | -€403 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,233 | €3,701 | +€1,468 | +65.7% |
| Other operating charges | 640/8 | €736 | €1,310 | +€575 | +78.1% |
| Non-recurring operating charges | 66A | €63 | €126 | +€63 | +100% |
| Gross operating margin | 9900 | -€2,923 | €8,015 | +€10,938 | |
| Operating profit (loss) | 9901 | -€5,955 | €2,878 | +€8,833 | |
| Financial income | 75/76B | €1 | €45 | +€45 | +5,861% |
| Recurring financial income | 75 | €1 | €45 | +€45 | +5,861% |
| Financial charges | 65/66B | €216 | €1,286 | +€1,070 | +494% |
| Recurring financial charges | 65 | €216 | €49 | -€168 | -77.6% |
| Non-recurring financial charges | 66B | - | €1,238 | +€1,238 | |
| Profit (loss) for the period before taxes | 9903 | -€6,171 | €1,637 | +€7,808 | |
| Profit (loss) for the period | 9904 | -€6,171 | €1,637 | +€7,808 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,171 | €1,637 | +€7,808 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.