Vanlommel C.: what changed
Two fiscal 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 C.
Largest movements
- Cash +€18,059
up €18,059 (+136.8%), from €13,203 to €31,262
mainly Net result for the year (+€17,722) and Tax, wage and social debts (+€4,056)
- Receivables within one year +€2,663
up €2,663 (+48.8%), from €5,452 to €8,115
- Reserves +€17,722
up €17,722 (+3865.8%), from €458 to €18,181
- Tax, wage and social debts +€4,056
up €4,056 (+84.2%), from €4,818 to €8,874
- Other debts -€558
down €558 (-6.4%), from €8,680 to €8,122
- Gross operating margin +€23,318
up €23,318 (+879.8%), from €2,650 to €25,969
- Taxes +€4,199
up €4,199 (+277.0%), from €1,516 to €5,716
- Financial charges +€1,612
up €1,612 (+1033.9%), from €156 to €1,768
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 | €19,051 | €39,896 | +€20,845 | +109.4% |
| Current assets | 29/58 | €19,051 | €39,896 | +€20,845 | +109.4% |
| Amounts receivable within one year | 40/41 | €5,452 | €8,115 | +€2,663 | +48.8% |
| Trade receivables | 40 | €5,452 | €8,115 | +€2,663 | +48.8% |
| Cash at bank and in hand | 54/58 | €13,203 | €31,262 | +€18,059 | +136.8% |
| Deferred charges and accrued income | 490/1 | €396 | €520 | +€124 | +31.2% |
| Total equity and liabilities | 10/49 | €19,051 | €39,896 | +€20,845 | +109.4% |
| Equity | 10/15 | €2,958 | €20,681 | +€17,722 | +599.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €458 | €18,181 | +€17,722 | +3865.8% |
| Distributable reserves | 133 | €458 | €18,181 | +€17,722 | +3865.8% |
| Amounts payable | 17/49 | €16,092 | €19,215 | +€3,123 | +19.4% |
| Amounts payable within one year | 42/48 | €16,092 | €19,215 | +€3,123 | +19.4% |
| Trade debts | 44 | €2,594 | €2,219 | -€375 | -14.5% |
| Suppliers | 440/4 | €2,594 | €2,219 | -€375 | -14.5% |
| Taxes, remuneration and social security | 45 | €4,818 | €8,874 | +€4,056 | +84.2% |
| Taxes | 450/3 | €4,818 | €8,874 | +€4,056 | +84.2% |
| Other amounts payable | 47/48 | €8,680 | €8,122 | -€558 | -6.4% |
| Other operating charges | 640/8 | €520 | €764 | +€244 | +46.9% |
| Gross operating margin | 9900 | €2,650 | €25,969 | +€23,318 | +879.8% |
| Operating profit (loss) | 9901 | €2,130 | €25,205 | +€23,074 | +1083.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +3200.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3200.0% |
| Financial charges | 65/66B | €156 | €1,768 | +€1,612 | +1033.9% |
| Recurring financial charges | 65 | €156 | €1,768 | +€1,612 | +1033.9% |
| Profit (loss) for the period before taxes | 9903 | €1,975 | €23,438 | +€21,463 | +1087.0% |
| Income taxes | 67/77 | €1,516 | €5,716 | +€4,199 | +277.0% |
| Profit (loss) for the period | 9904 | €458 | €17,722 | +€17,264 | +3765.8% |
| Profit (loss) for the period to be appropriated | 9905 | €458 | €17,722 | +€17,264 | +3765.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.