VANLOMMEL A.: 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.
VANLOMMEL A.
Largest movements
- Tangible fixed assets +€152,251
up €152,251 (+18.3%), from €833,249 to €985,501
of which Land and buildings: +€106,981
- Stocks and contracts +€83,884
up €83,884 (+47.6%), from €176,323 to €260,207
- Cash +€79,612
up €79,612 (+439%), from €18,147 to €97,758
mainly Other debts (+€175,528) and Depreciation (+€172,105)
- Intangible fixed assets +€68,160
new in 2025: €68,160
- Other debts +€175,528
up €175,528 (+123%), from €142,791 to €318,320
- Profit (loss) carried forward +€61,685
up €61,685 (+68.2%), from -€90,452 to -€28,767
- Tax, wage and social debts +€51,541
up €51,541 (+116%), from €44,525 to €96,067
of which Remuneration and social security: +€27,047
- Debts after one year +€43,782
up €43,782 (+7.1%), from €613,555 to €657,337
- Trade debts +€37,593
up €37,593 (+76.6%), from €49,058 to €86,651
- Gross operating margin +€244,260
up €244,260 (+72.8%), from €335,649 to €579,909
- Staff costs +€131,654
up €131,654 (+70.3%), from €187,243 to €318,897
- Depreciation +€59,335
up €59,335 (+52.6%), from €112,771 to €172,105
- Financial charges +€7,109
up €7,109 (+36.5%), from €19,494 to €26,602
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 | €1,045,335 | €1,447,491 | +€402,156 | +38.5% |
| Fixed assets | 21/28 | €833,249 | €1,053,661 | +€220,411 | +26.5% |
| Intangible fixed assets | 21 | - | €68,160 | +€68,160 | |
| Tangible fixed assets | 22/27 | €833,249 | €985,501 | +€152,251 | +18.3% |
| Land and buildings | 22 | €730,871 | €837,852 | +€106,981 | +14.6% |
| Plant, machinery and equipment | 23 | €29,283 | €64,138 | +€34,855 | +119% |
| Furniture and vehicles | 24 | €73,096 | €83,511 | +€10,415 | +14.2% |
| Current assets | 29/58 | €212,085 | €393,830 | +€181,745 | +85.7% |
| Stocks and contracts in progress | 3 | €176,323 | €260,207 | +€83,884 | +47.6% |
| Stocks | 30/36 | €176,323 | €260,207 | +€83,884 | +47.6% |
| Amounts receivable within one year | 40/41 | €1,782 | €14,339 | +€12,557 | +705% |
| Trade receivables | 40 | €1,782 | €14,339 | +€12,557 | +705% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €18,147 | €97,758 | +€79,612 | +439% |
| Deferred charges and accrued income | 490/1 | €15,834 | €21,526 | +€5,692 | +36.0% |
| Total equity and liabilities | 10/49 | €1,045,335 | €1,447,491 | +€402,156 | +38.5% |
| Equity | 10/15 | €123,585 | €185,270 | +€61,685 | +49.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €201,537 | €201,537 | = | 0.0% |
| Distributable reserves | 133 | €201,537 | €201,537 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,452 | -€28,767 | +€61,685 | +68.2% |
| Amounts payable | 17/49 | €921,750 | €1,262,220 | +€340,471 | +36.9% |
| Amounts payable after more than one year | 17 | €613,555 | €657,337 | +€43,782 | +7.1% |
| Financial debts | 170/4 | €613,555 | €657,337 | +€43,782 | +7.1% |
| Amounts payable within one year | 42/48 | €308,195 | €602,630 | +€294,435 | +95.5% |
| Current portion of amounts payable after more than one year | 42 | €71,819 | €101,592 | +€29,772 | +41.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €49,058 | €86,651 | +€37,593 | +76.6% |
| Suppliers | 440/4 | €49,058 | €86,651 | +€37,593 | +76.6% |
| Taxes, remuneration and social security | 45 | €44,525 | €96,067 | +€51,541 | +116% |
| Taxes | 450/3 | €26,991 | €51,485 | +€24,494 | +90.7% |
| Remuneration and social security | 454/9 | €17,534 | €44,581 | +€27,047 | +154% |
| Other amounts payable | 47/48 | €142,791 | €318,320 | +€175,528 | +123% |
| Accrued charges and deferred income | 492/3 | - | €2,254 | +€2,254 | |
| Non-recurring operating income | 76A | €1,571 | €0 | -€1,571 | -100% |
| Remuneration, social security and pensions | 62 | €187,243 | €318,897 | +€131,654 | +70.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,771 | €172,105 | +€59,335 | +52.6% |
| Other operating charges | 640/8 | €3,740 | €7,434 | +€3,694 | +98.8% |
| Gross operating margin | 9900 | €335,649 | €579,909 | +€244,260 | +72.8% |
| Operating profit (loss) | 9901 | €31,895 | €81,473 | +€49,578 | +155% |
| Financial income | 75/76B | €3,338 | €8,069 | +€4,731 | +142% |
| Recurring financial income | 75 | €3,338 | €8,069 | +€4,731 | +142% |
| Financial charges | 65/66B | €19,494 | €26,602 | +€7,109 | +36.5% |
| Recurring financial charges | 65 | €19,494 | €26,602 | +€7,109 | +36.5% |
| Profit (loss) for the period before taxes | 9903 | €15,740 | €62,939 | +€47,200 | +300% |
| Income taxes | 67/77 | €831 | €1,254 | +€423 | +51.0% |
| Profit (loss) for the period | 9904 | €14,909 | €61,685 | +€46,777 | +314% |
| Profit (loss) for the period to be appropriated | 9905 | €14,909 | €61,685 | +€46,777 | +314% |
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 15 October 2026 via checked.be.