Lommerts Consulting: 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.
Lommerts Consulting
Largest movements
- Receivables within one year +€35,715
up €35,715 (+30.9%), from €115,647 to €151,362
of which Other amounts receivable: +€31,330
- Cash -€21,424
down €21,424 (-48.9%), from €43,824 to €22,400
mainly Receivables within one year (-€35,715) and Debts after one year (-€24,812)
- Reserves +€64,419
up €64,419 (+10.8%), from €595,558 to €659,977
- Debts after one year -€24,812
down €24,812 (-21.8%), from €113,578 to €88,767
- Tax, wage and social debts -€22,289
down €22,289 (-73.6%), from €30,291 to €8,002
- Gross operating margin +€3,575
up €3,575 (+5.0%), from €70,985 to €74,560
- Taxes +€2,100
up €2,100 (+8.1%), from €25,902 to €28,002
- Financial charges -€1,449
down €1,449 (-24.1%), from €6,016 to €4,566
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 | €761,266 | €779,512 | +€18,246 | +2.4% |
| Fixed assets | 21/28 | €471,785 | €472,235 | +€450 | +0.1% |
| Tangible fixed assets | 22/27 | €7,020 | €7,470 | +€450 | +6.4% |
| Furniture and vehicles | 24 | €5,070 | €5,520 | +€450 | +8.9% |
| Other tangible fixed assets | 26 | €1,950 | €1,950 | = | 0.0% |
| Financial fixed assets | 28 | €464,765 | €464,765 | = | 0.0% |
| Current assets | 29/58 | €289,481 | €307,277 | +€17,796 | +6.1% |
| Amounts receivable after more than one year | 29 | €120,750 | €120,750 | = | 0.0% |
| Other amounts receivable | 291 | €120,750 | €120,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €115,647 | €151,362 | +€35,715 | +30.9% |
| Trade receivables | 40 | €7,853 | €12,238 | +€4,385 | +55.8% |
| Other amounts receivable | 41 | €107,794 | €139,124 | +€31,330 | +29.1% |
| Cash at bank and in hand | 54/58 | €43,824 | €22,400 | -€21,424 | -48.9% |
| Deferred charges and accrued income | 490/1 | €9,260 | €12,765 | +€3,505 | +37.9% |
| Total equity and liabilities | 10/49 | €761,266 | €779,512 | +€18,246 | +2.4% |
| Equity | 10/15 | €601,758 | €666,177 | +€64,419 | +10.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €595,558 | €659,977 | +€64,419 | +10.8% |
| Distributable reserves | 133 | €595,558 | €659,977 | +€64,419 | +10.8% |
| Amounts payable | 17/49 | €159,508 | €113,335 | -€46,173 | -28.9% |
| Amounts payable after more than one year | 17 | €113,578 | €88,767 | -€24,812 | -21.8% |
| Financial debts | 170/4 | €113,578 | €88,767 | -€24,812 | -21.8% |
| Amounts payable within one year | 42/48 | €45,929 | €24,568 | -€21,361 | -46.5% |
| Current portion of amounts payable after more than one year | 42 | €9,634 | €9,988 | +€354 | +3.7% |
| Trade debts | 44 | €6,004 | €6,578 | +€574 | +9.6% |
| Suppliers | 440/4 | €6,004 | €6,578 | +€574 | +9.6% |
| Taxes, remuneration and social security | 45 | €30,291 | €8,002 | -€22,289 | -73.6% |
| Taxes | 450/3 | €30,291 | €8,002 | -€22,289 | -73.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,562 | €2,029 | +€467 | +29.9% |
| Other operating charges | 640/8 | €1,024 | €1,051 | +€28 | +2.7% |
| Gross operating margin | 9900 | €70,985 | €74,560 | +€3,575 | +5.0% |
| Operating profit (loss) | 9901 | €68,399 | €71,480 | +€3,081 | +4.5% |
| Financial income | 75/76B | €26,014 | €25,507 | -€507 | -1.9% |
| Recurring financial income | 75 | €26,014 | €25,507 | -€507 | -1.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €6,016 | €4,566 | -€1,449 | -24.1% |
| Recurring financial charges | 65 | €6,016 | €4,566 | -€1,449 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €88,398 | €92,421 | +€4,023 | +4.6% |
| Income taxes | 67/77 | €25,902 | €28,002 | +€2,100 | +8.1% |
| Profit (loss) for the period | 9904 | €62,496 | €64,419 | +€1,923 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,496 | €64,419 | +€1,923 | +3.1% |
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 1 November 2026 via checked.be.