NOTARIS E. LOMMEE: 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.
NOTARIS E. LOMMEE
Largest movements
- Receivables within one year +€127,849
up €127,849 (+132%), from €96,844 to €224,693
of which Other amounts receivable: +€185,799
- Cash +€109,734
up €109,734 (+86.0%), from €127,563 to €237,297
mainly Net result for the year (+€314,219) and Other debts (+€258,178)
- Deferred charges and accrued income -€13,987
down €13,987 (-95.9%), from €14,584 to €598
- Tangible fixed assets -€9,778
down €9,778 (-17.5%), from €55,742 to €45,964
of which Furniture and vehicles: -€9,038
- Other debts +€258,178
up €258,178 (+154%), from €167,338 to €425,517
- Profit (loss) carried forward -€100,781
down €100,781 (-95.6%), from €105,387 to €4,607
- Tax, wage and social debts +€56,764
up €56,764 (+31,886%), from €178 to €56,942
of which Taxes: +€56,942
- Gross operating margin +€270,037
up €270,037 (+168%), from €160,965 to €431,002
- Taxes +€69,402
up €69,402 (+230%), from €30,177 to €99,579
- Staff costs -€8,819
down €8,819 (-55.6%), from €15,866 to €7,047
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 | €294,734 | €508,552 | +€213,818 | +72.5% |
| Fixed assets | 21/28 | €55,742 | €45,964 | -€9,778 | -17.5% |
| Tangible fixed assets | 22/27 | €55,742 | €45,964 | -€9,778 | -17.5% |
| Plant, machinery and equipment | 23 | €3,106 | €2,365 | -€740 | -23.8% |
| Furniture and vehicles | 24 | €42,732 | €33,694 | -€9,038 | -21.1% |
| Other tangible fixed assets | 26 | €9,905 | €9,905 | = | 0.0% |
| Current assets | 29/58 | €238,991 | €462,587 | +€223,596 | +93.6% |
| Amounts receivable within one year | 40/41 | €96,844 | €224,693 | +€127,849 | +132% |
| Trade receivables | 40 | €72,178 | €14,227 | -€57,950 | -80.3% |
| Other amounts receivable | 41 | €24,666 | €210,465 | +€185,799 | +753% |
| Cash at bank and in hand | 54/58 | €127,563 | €237,297 | +€109,734 | +86.0% |
| Deferred charges and accrued income | 490/1 | €14,584 | €598 | -€13,987 | -95.9% |
| Total equity and liabilities | 10/49 | €294,734 | €508,552 | +€213,818 | +72.5% |
| Equity | 10/15 | €123,987 | €23,207 | -€100,781 | -81.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,387 | €4,607 | -€100,781 | -95.6% |
| Amounts payable | 17/49 | €170,747 | €485,345 | +€314,599 | +184% |
| Amounts payable within one year | 42/48 | €170,747 | €485,345 | +€314,599 | +184% |
| Trade debts | 44 | €3,230 | €2,887 | -€343 | -10.6% |
| Suppliers | 440/4 | €3,230 | €2,887 | -€343 | -10.6% |
| Taxes, remuneration and social security | 45 | €178 | €56,942 | +€56,764 | +31,886% |
| Taxes | 450/3 | €0 | €56,942 | +€56,942 | |
| Remuneration and social security | 454/9 | €178 | €0 | -€178 | -100% |
| Other amounts payable | 47/48 | €167,338 | €425,517 | +€258,178 | +154% |
| Remuneration, social security and pensions | 62 | €15,866 | €7,047 | -€8,819 | -55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,428 | €10,993 | +€2,565 | +30.4% |
| Other operating charges | 640/8 | €852 | €1,073 | +€222 | +26.0% |
| Gross operating margin | 9900 | €160,965 | €431,002 | +€270,037 | +168% |
| Operating profit (loss) | 9901 | €135,819 | €411,888 | +€276,069 | +203% |
| Financial income | 75/76B | - | €2,220 | +€2,220 | |
| Recurring financial income | 75 | - | €2,220 | +€2,220 | |
| Financial charges | 65/66B | €255 | €310 | +€54 | +21.3% |
| Recurring financial charges | 65 | €255 | €310 | +€54 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €135,564 | €413,798 | +€278,235 | +205% |
| Income taxes | 67/77 | €30,177 | €99,579 | +€69,402 | +230% |
| Profit (loss) for the period | 9904 | €105,387 | €314,219 | +€208,832 | +198% |
| Profit (loss) for the period to be appropriated | 9905 | €105,387 | €314,219 | +€208,832 | +198% |
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 25 October 2026 via checked.be.