LAMANDA
Open bankruptcyFinancials · financial year 2024, micro format
2024 annual accounts filed 30 days after the deadline Filed on 30 August 2025, deadline 31 July 2025 (7 months after the close on 31 December 2024, Companies Code art. 3:10). Source: NBB, 2025-00450774.
Annual accounts 2024 filed on 30-08-2025 PDF all 27 filings
Turnover
≈ €630,000
Estimated: probably between €540,000 and €750,000
Total assets
€131,203▲ 8.3%
2023 · €121,173
Net result
-€14,726▲ 54.4%
2023 · -€32,294
Working capital
-€18,089▼ 12.0%
2023 · -€16,154
Multi-year overview
2018 to 2024, 7 financial yearsOperating result
-€11,008
2024
20182024
Net result
-€14,726
▲ 54.4%
2024
lowest quarter of the sector
20182024
Equity
-€24,191
▼ 156%
2024
lowest quarter of the sector
20182024
Total assets
€131,203
▲ 8.3%
2024
middle half of the sector
20182024
Debt
€155,393
▲ 18.9%
2024
20182024
Working capital
-€18,089
▼ 12.0%
2024
middle half of the sector
20182024
Solvency
-18.4%
▼ 10.6pp
2024
lowest quarter of the sector
20182024
Current ratio
0.86
=
2024
middle half of the sector
20182024
Return on assets (ROA)
-11.2%
▲ 15.4pp
2024
lowest quarter of the sector
20182024
Staff (FTE)
no figure
2024
20182024
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line2018201920202021202220232024
Operating result€62,473-€74,009▲ 18.5%-€64,340-€14,666▲ 77.2%€32,719€24,954▼ 23.7%-€11,008
Net result€36,796-€47,304▲ 28.6%-€66,703below the sector's middle half-€16,665below the sector's middle half▲ 75.0%€17,231within the sector's middle half-€32,294below the sector's middle half-€14,726below the sector's middle half▲ 54.4%
Equity€41,662-€88,967▲ 114%€22,264within the sector's middle half▼ 75.0%€5,598within the sector's middle half▼ 74.9%€22,829within the sector's middle half▲ 308%-€9,464below the sector's middle half-€24,191below the sector's middle half▼ 156%
Total assets€209,436-€215,889▲ 3.1%€201,730above the sector's middle half▼ 6.6%€67,737within the sector's middle half▼ 66.4%€116,452within the sector's middle half▲ 71.9%€121,173within the sector's middle half▲ 4.1%€131,203within the sector's middle half▲ 8.3%
Debt€167,774-€126,922▼ 24.3%€179,466▲ 41.4%€62,139▼ 65.4%€93,623▲ 50.7%€130,638▲ 39.5%€155,393▲ 18.9%
Working capital-€41,937-€9,374-€39,195below the sector's middle half-€32,131below the sector's middle half▲ 18.0%-€3,262within the sector's middle half▲ 89.8%-€16,154within the sector's middle half▼ 395%-€18,089within the sector's middle half▼ 12.0%
Solvency19.9%-41.2%▲ 21.3pp11.0%within the sector's middle half▼ 30.2pp8.3%within the sector's middle half▼ 2.8pp19.6%within the sector's middle half▲ 11.3pp-7.8%below the sector's middle half▼ 27.4pp-18.4%below the sector's middle half▼ 10.6pp
Current ratio0.75-1.07▲ 0.320.78within the sector's middle half▼ 0.290.36below the sector's middle half▼ 0.420.96within the sector's middle half▲ 0.600.86within the sector's middle half▼ 0.100.86within the sector's middle half=
Return on assets (ROA)17.6%-21.9%▲ 4.3pp-33.1%below the sector's middle half▼ 55.0pp-24.6%below the sector's middle half▲ 8.5pp14.8%within the sector's middle half▲ 39.4pp-26.7%below the sector's middle half▼ 41.4pp-11.2%below the sector's middle half▲ 15.4pp
Staff (FTE)11.3-11.2▼ 0.9%7.9above the sector's middle half▼ 29.5%
above
within
below
The sector band is the middle half of the companies in Food and beverage service activities (NACE 56). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
The operating result for 2024 is a loss of €11,008, after a profit of €24,954 in 2023.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €131,203
Fixed assets
€19,266 ▼ 13.8%
Current assets
€111,937 ▲ 13.3%
Equity and liabilities
Equity-€24,191
Debt€155,393
Equity is negative. Debt (€155,393) exceeds the balance-sheet total (€131,203).
Key figures and ratios
EBITDA
-€5,420▼
2023 · €40,634
Cash flow
-€9,138▲
2023 · -€16,613
Quick ratio
0.83▲
2023 · 0.82
Interest coverage
-1.27▼
2023 · 32.54
Debt ≤ 1 year
€130,026▲
2023 · €114,973
Income taxes
€0▼
2023 · €56,000
Staff costs
€268,354▲
2023 · €200,219
Debt to equity is not shown because equity is negative. Debt divided by negative equity means nothing.
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Investments
| Item | 2021 | 2022 | 2023 | 2024 |
|---|---|---|---|---|
| Tangible fixed assets | - | €1,764 | - | €2,500 |
| Depreciation and write-downs of the year | €19,827 | €13,402 | €15,680 | €5,588 |
Source: notes to the 2021 to 2024 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | - | €87,362 | €145,500 | €200,219 | €268,354 | ▲ 34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €19,831 | €19,007 | €18,134 | €19,827 | €13,402 | €15,680 | €5,588 | ▼ 64.4% |
| Other operating charges640/8 | - | - | - | €4,818 | €1,938 | €8,867 | €367 | ▼ 95.9% |
| Non-recurring operating charges66A | - | - | - | - | - | €1,218 | €0 | ▼ 100% |
| Gross operating margin9900 | €327,256 | €388,660 | €65,490 | €97,341 | €193,560 | €250,938 | €263,301 | ▲ 4.9% |
| Operating profit (loss)9901 | €62,473 | €74,009 | -€64,340 | -€14,666 | €32,719 | €24,954 | -€11,008 | - |
| Financial income75/76B | - | - | - | €11 | €1 | €1 | €559 | ▲ 538× |
| Recurring financial income75 | €233 | €113 | €22 | €11 | €1 | €1 | €559 | ▲ 538× |
| Financial charges65/66B | - | - | - | €2,011 | €2,989 | €1,249 | €4,277 | ▲ 243% |
| Recurring financial charges65 | €7,683 | €7,126 | €2,287 | €2,011 | €2,989 | €1,249 | €4,277 | ▲ 243% |
| Profit (loss) for the period before taxes9903 | €55,023 | €66,997 | -€66,605 | -€16,665 | €29,731 | €23,706 | -€14,726 | - |
| Income taxes67/77 | €18,228 | €19,692 | €99 | - | €12,500 | €56,000 | €0 | ▼ 100% |
| Profit (loss) for the period9904 | €36,796 | €47,304 | -€66,703 | -€16,665 | €17,231 | -€32,294 | -€14,726 | ▲ 54.4% |
| Profit (loss) for the period to be appropriated9905 | €36,796 | €47,304 | -€66,703 | -€16,665 | €17,231 | -€32,294 | -€14,726 | ▲ 54.4% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €209,436 | €215,889 | €201,730 | €67,737 | €116,452 | €121,173 | €131,203 | ▲ 8.3% |
| Fixed assets21/28 | €83,599 | €79,592 | €61,458 | €49,672 | €38,034 | €22,354 | €19,266 | ▼ 13.8% |
| Tangible fixed assets22/27 | €83,599 | €79,592 | €61,458 | €42,940 | €31,301 | €15,621 | €12,533 | ▼ 19.8% |
| Plant, machinery and equipment23 | - | - | - | €693 | €931 | €931 | €2,843 | ▲ 205% |
| Furniture and vehicles24 | - | - | - | €2,523 | €2,523 | €0 | - | - |
| Other tangible fixed assets26 | - | - | - | €39,724 | €27,847 | €14,690 | €9,690 | ▼ 34.0% |
| Financial fixed assets28 | - | - | - | €6,733 | €6,733 | €6,733 | €6,733 | = |
| Current assets29/58 | €125,837 | €136,296 | €140,271 | €18,065 | €78,418 | €98,819 | €111,937 | ▲ 13.3% |
| Stocks and contracts in progress3 | €4,745 | €4,102 | €4,212 | €4,212 | €4,212 | €4,212 | €4,212 | = |
| Stocks30/36 | - | - | - | €4,212 | €4,212 | €4,212 | €4,212 | = |
| Amounts receivable within one year40/41 | €5,742 | €75,191 | €80,810 | €1,208 | €67,147 | €83,186 | €97,029 | ▲ 16.6% |
| Trade receivables40 | - | - | - | €1,208 | €65,147 | €80,686 | €91,752 | ▲ 13.7% |
| Other amounts receivable41 | - | - | - | - | €2,000 | €2,500 | €5,278 | ▲ 111% |
| Cash at bank and in hand54/58 | €113,451 | €53,896 | €54,166 | €11,745 | €7,059 | €11,422 | €10,695 | ▼ 6.4% |
| Deferred charges and accrued income490/1 | - | - | - | €900 | - | - | - | - |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €209,436 | €215,889 | €201,730 | €67,737 | €116,452 | €121,173 | €131,203 | ▲ 8.3% |
| Equity10/15 | €41,662 | €88,967 | €22,264 | €5,598 | €22,829 | -€9,464 | -€24,191 | ▼ 156% |
| Contributions10/11 | €6,197 | - | - | €6,197 | €6,197 | €6,197 | €6,197 | = |
| Reserves13 | €22,731 | €22,731 | €16,066 | €16,066 | €16,066 | €16,066 | €16,066 | = |
| Non-distributable reserves130/1 | - | - | - | €1,859 | €1,859 | €1,859 | €1,859 | = |
| Reserves not available under the articles1311 | - | - | - | €1,859 | €1,859 | €1,859 | €1,859 | = |
| Distributable reserves133 | - | - | - | €14,207 | €14,207 | €14,207 | €14,207 | = |
| Profit (loss) carried forward14 | €12,734 | €60,038 | - | -€16,665 | €566 | -€31,728 | -€46,454 | ▼ 46.4% |
| Amounts payable17/49 | €167,774 | €126,922 | €179,466 | €62,139 | €93,623 | €130,638 | €155,393 | ▲ 18.9% |
| Amounts payable within one year42/48 | €167,774 | €126,922 | €179,466 | €50,196 | €81,680 | €114,973 | €130,026 | ▲ 13.1% |
| Trade debts44 | €26,382 | €15,962 | €7,544 | €28,223 | €35,941 | €17,842 | €65,924 | ▲ 269% |
| Suppliers440/4 | - | - | - | €28,223 | €35,941 | €17,842 | €65,924 | ▲ 269% |
| Advances received on contracts in progress46 | - | - | - | - | - | €6,000 | €6,000 | = |
| Taxes, remuneration and social security45 | - | - | - | €3,528 | €18,529 | €75,357 | €41,486 | ▼ 44.9% |
| Taxes450/3 | - | - | - | €3,528 | €8,189 | €44,150 | €31,887 | ▼ 27.8% |
| Remuneration and social security454/9 | - | - | - | - | €10,340 | €31,207 | €9,599 | ▼ 69.2% |
| Other amounts payable47/48 | - | - | - | €18,445 | €27,210 | €15,775 | €16,616 | ▲ 5.3% |
| Accrued charges and deferred income492/3 | - | - | - | €11,943 | €11,943 | €15,664 | €25,367 | ▲ 61.9% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €36,796 | €47,304 | -€66,703 | -€16,665 | €17,231 | -€32,294 | -€14,726 | ▲ 54.4% |
| + Depreciation and write-downs630 | €19,831 | €19,007 | €18,134 | €19,827 | €13,402 | €15,680 | €5,588 | ▼ 64.4% |
| Operating cash flow (approximation) | €56,627 | €66,311 | -€48,569 | €3,161 | €30,633 | -€16,613 | -€9,138 | ▲ 45.0% |
| Investment in fixed assets (approximation) | - | -€15,000 | €0 | -€8,041 | -€1,764 | €0 | -€2,500 | - |
| Change in cash | - | -€59,555 | €271 | -€42,421 | -€4,686 | €4,363 | -€726 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Latest 10 of 27 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2024 | micro format | 30-08-2025 | 2025-00450774 | |
| 31-12-2023 | micro format | 29-08-2024 | 2024-00423966 | |
| 31-12-2022 | micro format | 04-06-2024 | 2024-00107959 | |
| 31-12-2021 | micro format | 29-11-2023 | 2023-00520770 | |
| 31-12-2020 | micro format | 14-01-2022 | 2022-01200374 | |
| 31-12-2019 | micro format | 27-09-2021 | 2021-68300424 | |
| 31-12-2018 | micro format | 31-08-2020 | 2020-46800297 | |
| 31-12-2017 | abbreviated format | 30-11-2018 | 2018-73100453 | |
| 31-12-2016 | abbreviated format | 27-09-2017 | 2017-62600586 | |
| 31-12-2015 | abbreviated format | 28-09-2016 | 2016-63200148 |