VAN LOMMEL: 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 LOMMEL
Largest movements
- Tangible fixed assets +€31,002
up €31,002 (+1002.0%), from €3,094 to €34,095
of which Other tangible fixed assets: +€31,949
- Cash -€16,063
down €16,063 (-37.0%), from €43,468 to €27,405
mainly Investment in fixed assets (net) (-€34,221) and Stocks and contracts (-€2,902)
- Receivables within one year -€6,904
down €6,904 (-48.1%), from €14,362 to €7,458
of which Trade receivables: -€7,978
- Stocks and contracts +€2,902
up €2,902 (+8.7%), from €33,408 to €36,310
- Deferred charges and accrued income +€2,500
up €2,500 (+125.0%), from €2,000 to €4,500
- Other debts +€11,450
up €11,450 (+23.3%), from €49,211 to €60,661
- Trade debts +€4,319
up €4,319 (+52.6%), from €8,210 to €12,529
- Advances received -€2,317
no longer reported in 2025 (was €2,317)
- Tax, wage and social debts -€1,691
down €1,691 (-40.3%), from €4,196 to €2,505
of which Taxes: -€941
- Reserves +€1,676
up €1,676 (+12.1%), from €13,797 to €15,473
- Financial income -€2,298
down €2,298 (-90.4%), from €2,541 to €243
- Gross operating margin +€2,274
up €2,274 (+35.7%), from €6,378 to €8,652
- Depreciation +€2,273
up €2,273 (+240.0%), from €947 to €3,220
- Taxes -€1,736
down €1,736 (-77.8%), from €2,233 to €496
- Financial charges +€576
up €576 (+26.0%), from €2,220 to €2,797
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.
Cash bridge derived
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 | €96,331 | €109,767 | +€13,436 | +13.9% |
| Fixed assets | 21/28 | €3,094 | €34,095 | +€31,002 | +1002.0% |
| Tangible fixed assets | 22/27 | €3,094 | €34,095 | +€31,002 | +1002.0% |
| Plant, machinery and equipment | 23 | €1,722 | €974 | -€749 | -43.5% |
| Furniture and vehicles | 24 | €1,371 | €1,173 | -€198 | -14.5% |
| Other tangible fixed assets | 26 | - | €31,949 | +€31,949 | |
| Current assets | 29/58 | €93,238 | €75,672 | -€17,566 | -18.8% |
| Stocks and contracts in progress | 3 | €33,408 | €36,310 | +€2,902 | +8.7% |
| Stocks | 30/36 | €33,408 | €36,310 | +€2,902 | +8.7% |
| Amounts receivable within one year | 40/41 | €14,362 | €7,458 | -€6,904 | -48.1% |
| Trade receivables | 40 | €14,362 | €6,384 | -€7,978 | -55.6% |
| Other amounts receivable | 41 | - | €1,074 | +€1,074 | |
| Cash at bank and in hand | 54/58 | €43,468 | €27,405 | -€16,063 | -37.0% |
| Deferred charges and accrued income | 490/1 | €2,000 | €4,500 | +€2,500 | +125.0% |
| Total equity and liabilities | 10/49 | €96,331 | €109,767 | +€13,436 | +13.9% |
| Equity | 10/15 | €32,397 | €34,073 | +€1,676 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,797 | €15,473 | +€1,676 | +12.1% |
| Distributable reserves | 133 | €13,797 | €15,473 | +€1,676 | +12.1% |
| Amounts payable | 17/49 | €63,934 | €75,694 | +€11,760 | +18.4% |
| Amounts payable within one year | 42/48 | €63,934 | €75,694 | +€11,760 | +18.4% |
| Trade debts | 44 | €8,210 | €12,529 | +€4,319 | +52.6% |
| Suppliers | 440/4 | €8,210 | €12,529 | +€4,319 | +52.6% |
| Advances received on contracts in progress | 46 | €2,317 | - | -€2,317 | |
| Taxes, remuneration and social security | 45 | €4,196 | €2,505 | -€1,691 | -40.3% |
| Taxes | 450/3 | €2,696 | €1,755 | -€941 | -34.9% |
| Remuneration and social security | 454/9 | €1,500 | €750 | -€750 | -50.0% |
| Other amounts payable | 47/48 | €49,211 | €60,661 | +€11,450 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €947 | €3,220 | +€2,273 | +240.0% |
| Other operating charges | 640/8 | €977 | €706 | -€271 | -27.7% |
| Gross operating margin | 9900 | €6,378 | €8,652 | +€2,274 | +35.7% |
| Operating profit (loss) | 9901 | €4,454 | €4,726 | +€273 | +6.1% |
| Financial income | 75/76B | €2,541 | €243 | -€2,298 | -90.4% |
| Recurring financial income | 75 | €2,541 | €243 | -€2,298 | -90.4% |
| Financial charges | 65/66B | €2,220 | €2,797 | +€576 | +26.0% |
| Recurring financial charges | 65 | €2,220 | €2,797 | +€576 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €4,774 | €2,172 | -€2,602 | -54.5% |
| Income taxes | 67/77 | €2,233 | €496 | -€1,736 | -77.8% |
| Profit (loss) for the period | 9904 | €2,541 | €1,676 | -€865 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,541 | €1,676 | -€865 | -34.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.