't Lommert: what changed
't Lommert
Largest movements
- Cash -€51,196
down €51,196 (-27.4%), from €187,041 to €135,845
- Receivables within one year +€7,763
up €7,763 (+4.5%), from €171,852 to €179,615
of which Trade receivables: +€30,164
- Tangible fixed assets +€3,346
up €3,346 (+0.6%), from €595,088 to €598,434
of which Assets under construction and advance payments: +€18,760
- Deferred charges and accrued income +€1,155
up €1,155 (+4.3%), from €26,995 to €28,150
- Stocks and contracts -€238
down €238 (-4.1%), from €5,752 to €5,515
- Accrued charges and deferred income +€89,105
up €89,105 (+72.4%), from €123,087 to €212,191
- Investment grants -€41,063
down €41,063 (-9.3%), from €443,604 to €402,541
- Debts within one year -€39,017
down €39,017 (-32.8%), from €118,952 to €79,935
of which Trade debts: -€34,554
- Profit (loss) carried forward -€34,435
down €34,435 (-16.6%), from €208,067 to €173,631
- Debts after one year -€13,759
down €13,759 (-14.8%), from €93,020 to €79,261
- Other operating income +€32,804
up €32,804 (+75.6%), from €43,417 to €76,221
- Depreciation +€27,169
up €27,169 (+43.8%), from €61,984 to €89,153
- Provisions +€26,000
no longer reported in 2025 (was -€26,000)
- Staff costs +€17,769
up €17,769 (+23.7%), from €74,873 to €92,642
- Turnover -€6,639
down €6,639 (-22.8%), from €29,118 to €22,479
Change in the result, 2024 to 2025
The net result is not in both sets of accounts. Without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Fixed assets | 21/28 | €595,088 | €598,434 | +€3,346 | +0.6% |
| Tangible fixed assets | 22/27 | €595,088 | €598,434 | +€3,346 | +0.6% |
| Plant, machinery and equipment | 23 | €19,357 | €28,340 | +€8,983 | +46.4% |
| Furniture and vehicles | 24 | €2,858 | €1,823 | -€1,035 | -36.2% |
| Leasing and similar rights | 25 | €446,253 | €415,755 | -€30,499 | -6.8% |
| Other tangible fixed assets | 26 | €126,620 | €133,756 | +€7,136 | +5.6% |
| Assets under construction and advance payments | 27 | - | €18,760 | +€18,760 | |
| Current assets | 29/58 | €391,641 | €349,125 | -€42,515 | -10.9% |
| Stocks and contracts in progress | 3 | €5,752 | €5,515 | -€238 | -4.1% |
| Amounts receivable within one year | 40/41 | €171,852 | €179,615 | +€7,763 | +4.5% |
| Trade receivables | 40 | €146,623 | €176,787 | +€30,164 | +20.6% |
| Other amounts receivable | 41 | €25,229 | €2,829 | -€22,400 | -88.8% |
| Cash at bank and in hand | 54/58 | €187,041 | €135,845 | -€51,196 | -27.4% |
| Deferred charges and accrued income | 490/1 | €26,995 | €28,150 | +€1,155 | +4.3% |
| Total equity and liabilities | 10/49 | €986,729 | €947,560 | -€39,169 | -4.0% |
| Equity | 10/15 | €651,671 | €576,172 | -€75,499 | -11.6% |
| Profit (loss) carried forward | 14 | €208,067 | €173,631 | -€34,435 | -16.6% |
| Investment grants | 15 | €443,604 | €402,541 | -€41,063 | -9.3% |
| Amounts payable | 17/49 | €335,058 | €371,388 | +€36,329 | +10.8% |
| Amounts payable after more than one year | 17 | €93,020 | €79,261 | -€13,759 | -14.8% |
| Financial debts | 170/4 | €93,020 | €79,261 | -€13,759 | -14.8% |
| Leasing and similar obligations | 172 | €60,000 | €57,500 | -€2,500 | -4.2% |
| Credit institutions | 173 | €16,410 | €6,661 | -€9,749 | -59.4% |
| Other loans | 174 | €16,610 | €15,100 | -€1,510 | -9.1% |
| Amounts payable within one year | 42/48 | €118,952 | €79,935 | -€39,017 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €22,966 | €13,729 | -€9,237 | -40.2% |
| Trade debts | 44 | €91,188 | €56,634 | -€34,554 | -37.9% |
| Advances received on contracts in progress | 46 | - | €1,820 | +€1,820 | |
| Taxes, remuneration and social security | 45 | €4,053 | €6,375 | +€2,322 | +57.3% |
| Taxes | 450/3 | €107 | €650 | +€543 | +510% |
| Remuneration and social security | 454/9 | €3,946 | €5,725 | +€1,779 | +45.1% |
| Accrued charges and deferred income | 492/3 | €123,087 | €212,191 | +€89,105 | +72.4% |
| Turnover | 70 | €29,118 | €22,479 | -€6,639 | -22.8% |
| Membership fees, donations, legacies and grants | 73 | €201,767 | €209,402 | +€7,635 | +3.8% |
| Other operating income | 74 | €43,417 | €76,221 | +€32,804 | +75.6% |
| Goods for resale, raw materials and consumables | 60 | €43,904 | €42,223 | -€1,681 | -3.8% |
| Services and other goods | 61 | €119,064 | €113,270 | -€5,794 | -4.9% |
| Remuneration, social security and pensions | 62 | €74,873 | €92,642 | +€17,769 | +23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,984 | €89,153 | +€27,169 | +43.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €85 | +€85 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€26,000 | - | +€26,000 | |
| Recurring financial income | 75 | €1,030 | €556 | -€473 | -46.0% |
| Recurring financial charges | 65 | -€3,294 | -€2,805 | +€489 | +14.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.