Veehandel Vanlommel: 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.
What changed
Veehandel Vanlommel
NACE 46.231, Wholesale of live animals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€604,575
2024 · €67,593+€536,983
Equity
€1.5m
2024 · €1.2m+€354,575
Cash
€281,365
2024 · €106,668+€174,697
Balance sheet total
€6.9m
2024 · €4.5m+€2.4m
Largest movements
Assets
- Receivables within one year +€2.1m
up €2.1m (+295%), from €719,560 to €2.8m
of which Trade receivables: +€2.2m
- Tangible fixed assets +€198,938
up €198,938 (+5.9%), from €3.4m to €3.6m
of which Furniture and vehicles: +€303,971
- Cash +€174,697
up €174,697 (+164%), from €106,668 to €281,365
mainly Trade debts (+€2.1m) and Net result for the year (+€604,575)
Equity and liabilities
- Trade debts +€2.1m
up €2.1m (+348%), from €606,013 to €2.7m
- Debts after one year -€391,429
down €391,429 (-18.0%), from €2.2m to €1.8m
of which Financial debts: -€291,429
- Reserves +€354,575
up €354,575 (+34.3%), from €1.0m to €1.4m
of which Distributable reserves: +€354,575
- Other debts +€250,000
up €250,000, from €0 to €250,000
- Current portion of long-term debt +€100,000
up €100,000 (+25.5%), from €391,429 to €491,429
Income statement
- Turnover +€28.0m
up €28.0m (+59.5%), from €47.0m to €75.0m
- Goods and materials +€27.3m
up €27.3m (+63.1%), from €43.3m to €70.6m
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.
Result 2024
€67,593
Turnover
+€28.0m
Other operating income
+€35,215
Goods and materials
-€27.3m
Services and other goods
-€101,877
Staff costs
-€11,671
Depreciation
+€93,627
Other operating charges
+€3,312
Other operating items
+€31,231
Financial income
-€194
Financial charges
-€12,740
Taxes
-€173,688
Result 2025
€604,575
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.1m
Investment
-€386,140
Financing
-€535,987
Cash 2024
€106,668
From operations (derived)
+€1.1m
Net result for the year
+€604,575
Depreciation
+€255,285
Receivables within one year
-€2.1m
Deferred charges and accrued income
-€7,076
Trade debts
+€2.1m
Tax, wage and social debts
-€3,080
Other debts
+€250,000
Accrued charges and deferred income
+€9,749
Investment (derived)
-€386,140
Investment in fixed assets (net)
-€386,140
Financing
-€535,987
Debts after one year
-€391,429
Current portion of long-term debt
+€100,000
Short-term financial debts
+€5,441
Contributions, distributions and other
-€250,000
Cash 2025
€281,365
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,467,405 | €6,901,764 | +€2.4m | +54.5% |
| Fixed assets | 21/28 | €3,634,878 | €3,765,733 | +€130,855 | +3.6% |
| Intangible fixed assets | 21 | €272,334 | €204,250 | -€68,083 | -25.0% |
| Tangible fixed assets | 22/27 | €3,362,445 | €3,561,383 | +€198,938 | +5.9% |
| Land and buildings | 22 | €3,266,843 | €3,175,275 | -€91,568 | -2.8% |
| Plant, machinery and equipment | 23 | €50,135 | €36,670 | -€13,465 | -26.9% |
| Furniture and vehicles | 24 | €45,467 | €349,438 | +€303,971 | +669% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Other financial fixed assets | 284/8 | €100 | €100 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €832,527 | €3,136,031 | +€2.3m | +277% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €719,560 | €2,841,291 | +€2.1m | +295% |
| Trade receivables | 40 | €502,115 | €2,724,124 | +€2.2m | +443% |
| Other amounts receivable | 41 | €217,445 | €117,166 | -€100,279 | -46.1% |
| Cash at bank and in hand | 54/58 | €106,668 | €281,365 | +€174,697 | +164% |
| Deferred charges and accrued income | 490/1 | €6,300 | €13,376 | +€7,076 | +112% |
| Total equity and liabilities | 10/49 | €4,467,405 | €6,901,764 | +€2.4m | +54.5% |
| Equity | 10/15 | €1,160,249 | €1,514,824 | +€354,575 | +30.6% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €1,035,249 | €1,389,824 | +€354,575 | +34.3% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €1,022,749 | €1,377,324 | +€354,575 | +34.7% |
| Amounts payable | 17/49 | €3,307,156 | €5,386,940 | +€2.1m | +62.9% |
| Amounts payable after more than one year | 17 | €2,171,905 | €1,780,476 | -€391,429 | -18.0% |
| Financial debts | 170/4 | €1,321,905 | €1,030,476 | -€291,429 | -22.0% |
| Credit institutions | 173 | €1,321,905 | €1,030,476 | -€291,429 | -22.0% |
| Other amounts payable | 178/9 | €850,000 | €750,000 | -€100,000 | -11.8% |
| Amounts payable within one year | 42/48 | €1,085,420 | €3,546,884 | +€2.5m | +227% |
| Current portion of amounts payable after more than one year | 42 | €391,429 | €491,429 | +€100,000 | +25.5% |
| Financial debts | 43 | - | €5,441 | +€5,441 | |
| Credit institutions | 430/8 | - | €5,441 | +€5,441 | |
| Trade debts | 44 | €606,013 | €2,715,115 | +€2.1m | +348% |
| Suppliers | 440/4 | €606,013 | €2,715,115 | +€2.1m | +348% |
| Taxes, remuneration and social security | 45 | €87,979 | €84,899 | -€3,080 | -3.5% |
| Taxes | 450/3 | €11,731 | €21,363 | +€9,632 | +82.1% |
| Remuneration and social security | 454/9 | €76,248 | €63,536 | -€12,712 | -16.7% |
| Other amounts payable | 47/48 | €0 | €250,000 | +€250,000 | |
| Accrued charges and deferred income | 492/3 | €49,831 | €59,580 | +€9,749 | +19.6% |
| Operating income | 70/76A | €47,015,719 | €75,058,607 | +€28.0m | +59.6% |
| Turnover | 70 | €46,982,173 | €74,958,615 | +€28.0m | +59.5% |
| Other operating income | 74 | €33,546 | €68,761 | +€35,215 | +105% |
| Non-recurring operating income | 76A | - | €31,231 | +€31,231 | |
| Operating charges | 60/66A | €46,799,349 | €74,118,633 | +€27.3m | +58.4% |
| Goods for resale, raw materials and consumables | 60 | €43,294,482 | €70,597,157 | +€27.3m | +63.1% |
| Purchases | 600/8 | €43,294,482 | €70,597,157 | +€27.3m | +63.1% |
| Services and other goods | 61 | €2,624,073 | €2,725,950 | +€101,877 | +3.9% |
| Remuneration, social security and pensions | 62 | €504,066 | €515,737 | +€11,671 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €348,913 | €255,285 | -€93,627 | -26.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €27,817 | €24,504 | -€3,312 | -11.9% |
| Operating profit (loss) | 9901 | €216,370 | €939,974 | +€723,604 | +334% |
| Financial income | 75/76B | €194 | €0 | -€194 | -100% |
| Recurring financial income | 75 | €194 | €0 | -€194 | -100% |
| Other financial income | 752/9 | €194 | €0 | -€194 | -100% |
| Financial charges | 65/66B | €83,433 | €96,173 | +€12,740 | +15.3% |
| Recurring financial charges | 65 | €83,433 | €96,173 | +€12,740 | +15.3% |
| Debt charges | 650 | €80,628 | €94,606 | +€13,978 | +17.3% |
| Other financial charges | 652/9 | €2,805 | €1,567 | -€1,238 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €133,130 | €843,801 | +€710,670 | +534% |
| Income taxes | 67/77 | €65,538 | €239,226 | +€173,688 | +265% |
| Taxes | 670/3 | €65,609 | €239,266 | +€173,657 | +265% |
| Tax adjustments and reversals of tax provisions | 77 | €71 | €40 | -€30 | -43.0% |
| Profit (loss) for the period | 9904 | €67,593 | €604,575 | +€536,983 | +794% |
| Profit (loss) for the period to be appropriated | 9905 | €67,593 | €604,575 | +€536,983 | +794% |
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 18 October 2026 via checked.be.