LOMMER: 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.
LOMMER
Largest movements
- Receivables within one year +€26,105
up €26,105 (+33.4%), from €78,114 to €104,219
of which Trade receivables: +€54,455
- Deferred charges and accrued income -€6,469
down €6,469 (-88.2%), from €7,331 to €862
- Cash -€5,817
down €5,817 (-80.8%), from €7,201 to €1,383
mainly Receivables within one year (-€26,105) and Trade debts (-€12,069)
- Tangible fixed assets -€4,351
down €4,351 (-32.0%), from €13,600 to €9,249
- Reserves +€16,716
up €16,716 (+206%), from €8,115 to €24,831
- Trade debts -€12,069
down €12,069 (-13.8%), from €87,534 to €75,465
- Tax, wage and social debts +€5,034
up €5,034 (+104%), from €4,839 to €9,872
- Gross operating margin +€14,804
up €14,804 (+109%), from €13,521 to €28,324
- Depreciation +€3,824
up €3,824 (+726%), from €527 to €4,351
- Taxes +€2,697
up €2,697 (+77.9%), from €3,463 to €6,160
- Financial income +€1,993
up €1,993 (+49,578%), from €4 to €1,997
- Financial charges +€1,261
up €1,261 (+494%), from €255 to €1,516
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 | €106,246 | €115,714 | +€9,468 | +8.9% |
| Fixed assets | 21/28 | €13,600 | €9,249 | -€4,351 | -32.0% |
| Tangible fixed assets | 22/27 | €13,600 | €9,249 | -€4,351 | -32.0% |
| Furniture and vehicles | 24 | €13,600 | €9,249 | -€4,351 | -32.0% |
| Current assets | 29/58 | €92,645 | €106,464 | +€13,819 | +14.9% |
| Amounts receivable within one year | 40/41 | €78,114 | €104,219 | +€26,105 | +33.4% |
| Trade receivables | 40 | €8,435 | €62,891 | +€54,455 | +646% |
| Other amounts receivable | 41 | €69,678 | €41,328 | -€28,350 | -40.7% |
| Cash at bank and in hand | 54/58 | €7,201 | €1,383 | -€5,817 | -80.8% |
| Deferred charges and accrued income | 490/1 | €7,331 | €862 | -€6,469 | -88.2% |
| Total equity and liabilities | 10/49 | €106,246 | €115,714 | +€9,468 | +8.9% |
| Equity | 10/15 | €13,115 | €29,831 | +€16,716 | +127% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,115 | €24,831 | +€16,716 | +206% |
| Distributable reserves | 133 | €8,115 | €24,831 | +€16,716 | +206% |
| Amounts payable | 17/49 | €93,131 | €85,882 | -€7,248 | -7.8% |
| Amounts payable within one year | 42/48 | €92,918 | €85,882 | -€7,035 | -7.6% |
| Trade debts | 44 | €87,534 | €75,465 | -€12,069 | -13.8% |
| Suppliers | 440/4 | €87,534 | €75,465 | -€12,069 | -13.8% |
| Taxes, remuneration and social security | 45 | €4,839 | €9,872 | +€5,034 | +104% |
| Taxes | 450/3 | €4,839 | €9,872 | +€5,034 | +104% |
| Other amounts payable | 47/48 | €545 | €545 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €213 | - | -€213 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €527 | €4,351 | +€3,824 | +726% |
| Other operating charges | 640/8 | €656 | €1,578 | +€922 | +141% |
| Gross operating margin | 9900 | €13,521 | €28,324 | +€14,804 | +109% |
| Operating profit (loss) | 9901 | €12,338 | €22,395 | +€10,058 | +81.5% |
| Financial income | 75/76B | €4 | €1,997 | +€1,993 | +49,578% |
| Recurring financial income | 75 | €4 | €1,997 | +€1,993 | +49,578% |
| Financial charges | 65/66B | €255 | €1,516 | +€1,261 | +494% |
| Recurring financial charges | 65 | €255 | €1,516 | +€1,261 | +494% |
| Profit (loss) for the period before taxes | 9903 | €12,086 | €22,876 | +€10,789 | +89.3% |
| Income taxes | 67/77 | €3,463 | €6,160 | +€2,697 | +77.9% |
| Profit (loss) for the period | 9904 | €8,624 | €16,716 | +€8,093 | +93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,624 | €16,716 | +€8,093 | +93.8% |
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 23 October 2026 via checked.be.