LOMMAT: 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.
What changed
LOMMAT
NACE 46.130, Agents in the wholesale of timber and building materials
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€5,559
2024 · €75,970-€70,410
Equity
€1.4m
2024 · €1.4m+€5,559
Cash
€82,009
2024 · €358,546-€276,537
Balance sheet total
€6.2m
2024 · €5.9m+€252,197
Largest movements
Assets
- Receivables within one year +€412,077
up €412,077 (+7.9%), from €5.2m to €5.6m
of which Trade receivables: +€247,564
- Cash -€276,537
down €276,537 (-77.1%), from €358,546 to €82,009
mainly Receivables within one year (-€412,077) and Investment in fixed assets (net) (-€151,593)
Equity and liabilities
- Trade debts +€204,684
up €204,684 (+8.9%), from €2.3m to €2.5m
Income statement
- Staff costs +€109,305
up €109,305 (+23.9%), from €458,070 to €567,375
- Financial income +€65,534
up €65,534 (+53.9%), from €121,629 to €187,164
- Other operating charges -€56,001
down €56,001 (-78.7%), from €71,181 to €15,180
- Financial charges +€32,915
up €32,915 (+61.0%), from €53,945 to €86,860
- Gross operating margin -€28,165
down €28,165 (-4.9%), from €575,941 to €547,776
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.
Result 2024
€75,970
Gross operating margin
-€28,165
Staff costs
-€109,305
Depreciation
-€20,528
Write-downs
-€24,029
Other operating charges
+€56,001
Financial income
+€65,534
Financial charges
-€32,915
Taxes
+€22,997
Result 2025
€5,559
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.
From operations
-€131,684
Investment
-€151,593
Financing
+€6,740
Cash 2024
€358,546
From operations (derived)
-€131,684
Net result for the year
+€5,559
Depreciation
+€54,043
Stocks and contracts
+€21,104
Receivables within one year
-€412,077
Deferred charges and accrued income
-€40,211
Trade debts
+€204,684
Tax, wage and social debts
+€15,370
Other debts
-€21,806
Accrued charges and deferred income
+€41,650
Investment (derived)
-€151,593
Investment in fixed assets (net)
-€151,593
Financing
+€6,740
Debts after one year
+€4,076
Current portion of long-term debt
+€9,500
Short-term financial debts
-€6,837
Cash 2025
€82,009
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,906,543 | €6,158,739 | +€252,197 | +4.3% |
| Fixed assets | 21/28 | €132,704 | €230,254 | +€97,550 | +73.5% |
| Intangible fixed assets | 21 | €7,964 | €54,253 | +€46,290 | +581.3% |
| Tangible fixed assets | 22/27 | €118,770 | €176,000 | +€57,230 | +48.2% |
| Land and buildings | 22 | €9,001 | €3,155 | -€5,846 | -64.9% |
| Plant, machinery and equipment | 23 | - | €53,747 | +€53,747 | |
| Furniture and vehicles | 24 | €3,896 | €1,296 | -€2,600 | -66.7% |
| Leasing and similar rights | 25 | €105,873 | €117,802 | +€11,929 | +11.3% |
| Financial fixed assets | 28 | €5,970 | €0 | -€5,970 | -100.0% |
| Current assets | 29/58 | €5,773,839 | €5,928,486 | +€154,647 | +2.7% |
| Stocks and contracts in progress | 3 | €214,224 | €193,120 | -€21,104 | -9.9% |
| Stocks | 30/36 | €214,224 | €193,120 | -€21,104 | -9.9% |
| Amounts receivable within one year | 40/41 | €5,194,602 | €5,606,679 | +€412,077 | +7.9% |
| Trade receivables | 40 | €1,486,088 | €1,733,652 | +€247,564 | +16.7% |
| Other amounts receivable | 41 | €3,708,514 | €3,873,027 | +€164,513 | +4.4% |
| Cash at bank and in hand | 54/58 | €358,546 | €82,009 | -€276,537 | -77.1% |
| Deferred charges and accrued income | 490/1 | €6,466 | €46,677 | +€40,211 | +621.9% |
| Total equity and liabilities | 10/49 | €5,906,543 | €6,158,739 | +€252,197 | +4.3% |
| Equity | 10/15 | €1,433,506 | €1,439,065 | +€5,559 | +0.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,371,506 | €1,377,065 | +€5,559 | +0.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €85,000 | €85,000 | = | 0.0% |
| Distributable reserves | 133 | €1,280,306 | €1,285,865 | +€5,559 | +0.4% |
| Amounts payable | 17/49 | €4,473,037 | €4,719,674 | +€246,638 | +5.5% |
| Amounts payable after more than one year | 17 | €82,173 | €86,250 | +€4,076 | +5.0% |
| Financial debts | 170/4 | €82,173 | €86,250 | +€4,076 | +5.0% |
| Amounts payable within one year | 42/48 | €4,390,863 | €4,591,775 | +€200,911 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €24,278 | €33,778 | +€9,500 | +39.1% |
| Financial debts | 43 | €2,023,645 | €2,016,808 | -€6,837 | -0.3% |
| Credit institutions | 430/8 | €2,023,645 | €2,016,808 | -€6,837 | -0.3% |
| Trade debts | 44 | €2,288,147 | €2,492,832 | +€204,684 | +8.9% |
| Suppliers | 440/4 | €2,288,147 | €2,492,832 | +€204,684 | +8.9% |
| Taxes, remuneration and social security | 45 | €32,119 | €47,489 | +€15,370 | +47.9% |
| Taxes | 450/3 | - | €2,025 | +€2,025 | |
| Remuneration and social security | 454/9 | €32,119 | €45,463 | +€13,344 | +41.5% |
| Other amounts payable | 47/48 | €22,674 | €868 | -€21,806 | -96.2% |
| Accrued charges and deferred income | 492/3 | - | €41,650 | +€41,650 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €458,070 | €567,375 | +€109,305 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,514 | €54,043 | +€20,528 | +61.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€24,029 | €0 | +€24,029 | |
| Other operating charges | 640/8 | €71,181 | €15,180 | -€56,001 | -78.7% |
| Gross operating margin | 9900 | €575,941 | €547,776 | -€28,165 | -4.9% |
| Operating profit (loss) | 9901 | €37,204 | -€88,822 | -€126,026 | |
| Financial income | 75/76B | €121,629 | €187,164 | +€65,534 | +53.9% |
| Recurring financial income | 75 | €121,629 | €187,164 | +€65,534 | +53.9% |
| Financial charges | 65/66B | €53,945 | €86,860 | +€32,915 | +61.0% |
| Recurring financial charges | 65 | €53,945 | €86,860 | +€32,915 | +61.0% |
| Profit (loss) for the period before taxes | 9903 | €104,888 | €11,481 | -€93,407 | -89.1% |
| Income taxes | 67/77 | €28,919 | €5,922 | -€22,997 | -79.5% |
| Profit (loss) for the period | 9904 | €75,970 | €5,559 | -€70,410 | -92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €75,970 | €5,559 | -€70,410 | -92.7% |
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 10 October 2026 via checked.be.