VAN BORM LYDIA: 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.
VAN BORM LYDIA
Largest movements
- Cash +€4,820
up €4,820 (+3.5%), from €137,241 to €142,061
mainly Net result for the year (+€13,387) and Trade debts (+€2,056)
- Deferred charges and accrued income -€1,863
down €1,863 (-91.9%), from €2,027 to €164
- Receivables within one year -€1,804
down €1,804 (-12.7%), from €14,217 to €12,413
of which Other amounts receivable: -€1,639
- Trade debts +€2,056
up €2,056 (+381%), from €539 to €2,595
- Gross operating margin -€11,643
down €11,643 (-35.8%), from €32,508 to €20,865
- Depreciation -€6,130
down €6,130 (-88.3%), from €6,945 to €815
- Other operating charges -€1,942
down €1,942 (-74.2%), from €2,615 to €674
- Taxes -€1,559
down €1,559 (-21.6%), from €7,226 to €5,667
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 | €154,524 | €156,100 | +€1,576 | +1.0% |
| Fixed assets | 21/28 | €1,038 | €1,462 | +€424 | +40.9% |
| Tangible fixed assets | 22/27 | €1,038 | €1,462 | +€424 | +40.9% |
| Plant, machinery and equipment | 23 | - | €841 | +€841 | |
| Other tangible fixed assets | 26 | €1,038 | €622 | -€416 | -40.1% |
| Current assets | 29/58 | €153,486 | €154,638 | +€1,152 | +0.8% |
| Amounts receivable within one year | 40/41 | €14,217 | €12,413 | -€1,804 | -12.7% |
| Trade receivables | 40 | €8,447 | €8,282 | -€165 | -2.0% |
| Other amounts receivable | 41 | €5,770 | €4,131 | -€1,639 | -28.4% |
| Cash at bank and in hand | 54/58 | €137,241 | €142,061 | +€4,820 | +3.5% |
| Deferred charges and accrued income | 490/1 | €2,027 | €164 | -€1,863 | -91.9% |
| Total equity and liabilities | 10/49 | €154,524 | €156,100 | +€1,576 | +1.0% |
| Equity | 10/15 | €147,997 | €147,067 | -€930 | -0.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €135,597 | €134,667 | -€930 | -0.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €133,737 | €132,807 | -€930 | -0.7% |
| Amounts payable | 17/49 | €6,527 | €9,033 | +€2,506 | +38.4% |
| Amounts payable within one year | 42/48 | €6,527 | €9,033 | +€2,506 | +38.4% |
| Trade debts | 44 | €539 | €2,595 | +€2,056 | +381% |
| Suppliers | 440/4 | €539 | €2,595 | +€2,056 | +381% |
| Taxes, remuneration and social security | 45 | €5,988 | €6,438 | +€450 | +7.5% |
| Taxes | 450/3 | €5,988 | €6,438 | +€450 | +7.5% |
| Remuneration, social security and pensions | 62 | - | €40 | +€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,945 | €815 | -€6,130 | -88.3% |
| Other operating charges | 640/8 | €2,615 | €674 | -€1,942 | -74.2% |
| Gross operating margin | 9900 | €32,508 | €20,865 | -€11,643 | -35.8% |
| Operating profit (loss) | 9901 | €22,948 | €19,336 | -€3,611 | -15.7% |
| Financial income | 75/76B | €271 | €33 | -€237 | -87.7% |
| Recurring financial income | 75 | €271 | €33 | -€237 | -87.7% |
| Financial charges | 65/66B | €369 | €316 | -€52 | -14.2% |
| Recurring financial charges | 65 | €369 | €316 | -€52 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €22,850 | €19,054 | -€3,796 | -16.6% |
| Income taxes | 67/77 | €7,226 | €5,667 | -€1,559 | -21.6% |
| Profit (loss) for the period | 9904 | €15,624 | €13,387 | -€2,237 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,624 | €13,387 | -€2,237 | -14.3% |
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 17 October 2026 via checked.be.