LOMMELS BOUWONDERNEMING: 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.
LOMMELS BOUWONDERNEMING
Largest movements
- Deferred charges and accrued income -€9,091
down €9,091 (-100%), from €9,091 to €0
- Receivables within one year +€8,758
up €8,758 (+74.9%), from €11,701 to €20,460
of which Trade receivables: +€8,750
- Cash -€974
down €974 (-95.6%), from €1,019 to €45
mainly Receivables within one year (-€8,758) and Advances received (-€8,000)
- Advances received -€8,000
down €8,000 (-100%), from €8,000 to €0
- Profit (loss) carried forward +€7,873
up €7,873 (+551%), from €1,430 to €9,303
- Accrued charges and deferred income -€4,363
down €4,363 (-92.2%), from €4,734 to €371
- Tax, wage and social debts +€1,985
up €1,985 (+70.1%), from €2,831 to €4,815
- Trade debts +€1,199
up €1,199 (+79.1%), from €1,516 to €2,715
- Gross operating margin +€12,265
up €12,265, from -€1,130 to €11,135
- Taxes +€1,688
new in 2023: €1,688
- Other operating charges +€212
up €212 (+39.3%), from €539 to €751
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,811 | €20,505 | -€1,307 | -6.0% |
| Current assets | 29/58 | €21,811 | €20,505 | -€1,307 | -6.0% |
| Amounts receivable within one year | 40/41 | €11,701 | €20,460 | +€8,758 | +74.9% |
| Trade receivables | 40 | €7,056 | €15,806 | +€8,750 | +124% |
| Other amounts receivable | 41 | €4,645 | €4,653 | +€8 | +0.2% |
| Cash at bank and in hand | 54/58 | €1,019 | €45 | -€974 | -95.6% |
| Deferred charges and accrued income | 490/1 | €9,091 | €0 | -€9,091 | -100% |
| Total equity and liabilities | 10/49 | €21,811 | €20,505 | -€1,307 | -6.0% |
| Equity | 10/15 | €4,231 | €12,104 | +€7,873 | +186% |
| Contributions | 10/11 | €2,801 | €2,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,430 | €9,303 | +€7,873 | +551% |
| Amounts payable | 17/49 | €17,581 | €8,401 | -€9,179 | -52.2% |
| Amounts payable within one year | 42/48 | €12,847 | €8,031 | -€4,816 | -37.5% |
| Trade debts | 44 | €1,516 | €2,715 | +€1,199 | +79.1% |
| Suppliers | 440/4 | €1,516 | €2,715 | +€1,199 | +79.1% |
| Advances received on contracts in progress | 46 | €8,000 | €0 | -€8,000 | -100% |
| Taxes, remuneration and social security | 45 | €2,831 | €4,815 | +€1,985 | +70.1% |
| Taxes | 450/3 | €2,831 | €4,815 | +€1,985 | +70.1% |
| Other amounts payable | 47/48 | €500 | €500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,734 | €371 | -€4,363 | -92.2% |
| Other operating charges | 640/8 | €539 | €751 | +€212 | +39.3% |
| Non-recurring operating charges | 66A | - | €696 | +€696 | |
| Gross operating margin | 9900 | -€1,130 | €11,135 | +€12,265 | |
| Operating profit (loss) | 9901 | -€1,669 | €9,689 | +€11,358 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €155 | €129 | -€26 | -16.9% |
| Recurring financial charges | 65 | €155 | €129 | -€26 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,824 | €9,560 | +€11,384 | |
| Income taxes | 67/77 | - | €1,688 | +€1,688 | |
| Profit (loss) for the period | 9904 | -€1,824 | €7,873 | +€9,696 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,824 | €7,873 | +€9,696 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.