ANDRE EN LUC LAMMENS: what changed
ANDRE EN LUC LAMMENS
Largest movements
- Receivables within one year +€6,396
up €6,396 (+41.0%), from €15,606 to €22,002
of which Other amounts receivable: +€4,115
- Tangible fixed assets -€6,030
down €6,030 (-34.2%), from €17,609 to €11,579
- Cash +€3,181
up €3,181 (+13.0%), from €24,479 to €27,660
mainly Trade debts (+€9,062) and Depreciation (+€6,030)
- Profit (loss) carried forward +€34,896
up €34,896 (+81.2%), from -€42,962 to -€8,066
- Reserves -€34,171
down €34,171 (-21.0%), from €162,502 to €128,331
of which Distributable reserves: -€34,171
- Trade debts +€9,062
up €9,062 (+149%), from €6,101 to €15,163
- Debts after one year -€6,069
down €6,069 (-51.3%), from €11,841 to €5,772
- Gross operating margin -€2,806
down €2,806 (-53.6%), from €5,235 to €2,429
- Taxes -€2,506
down €2,506, from €128 to -€2,378
- Depreciation -€254
down €254 (-4.0%), from €6,284 to €6,030
- Financial charges -€198
down €198 (-20.3%), from €976 to €778
- Other operating charges -€163
down €163 (-13.5%), from €1,208 to €1,045
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,778 | €167,278 | +€2,500 | +1.5% |
| Fixed assets | 21/28 | €22,609 | €16,579 | -€6,030 | -26.7% |
| Tangible fixed assets | 22/27 | €17,609 | €11,579 | -€6,030 | -34.2% |
| Furniture and vehicles | 24 | €17,609 | €11,579 | -€6,030 | -34.2% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €142,169 | €150,699 | +€8,530 | +6.0% |
| Amounts receivable within one year | 40/41 | €15,606 | €22,002 | +€6,396 | +41.0% |
| Trade receivables | 40 | €10,309 | €12,590 | +€2,281 | +22.1% |
| Other amounts receivable | 41 | €5,297 | €9,412 | +€4,115 | +77.7% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,479 | €27,660 | +€3,181 | +13.0% |
| Deferred charges and accrued income | 490/1 | €2,084 | €1,037 | -€1,047 | -50.2% |
| Total equity and liabilities | 10/49 | €164,778 | €167,278 | +€2,500 | +1.5% |
| Equity | 10/15 | €139,539 | €140,265 | +€726 | +0.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €162,502 | €128,331 | -€34,171 | -21.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €160,502 | €126,331 | -€34,171 | -21.3% |
| Profit (loss) carried forward | 14 | -€42,962 | -€8,066 | +€34,896 | +81.2% |
| Amounts payable | 17/49 | €25,238 | €27,013 | +€1,775 | +7.0% |
| Amounts payable after more than one year | 17 | €11,841 | €5,772 | -€6,069 | -51.3% |
| Financial debts | 170/4 | €11,841 | €5,772 | -€6,069 | -51.3% |
| Amounts payable within one year | 42/48 | €13,379 | €21,233 | +€7,854 | +58.7% |
| Current portion of amounts payable after more than one year | 42 | €5,841 | €6,069 | +€228 | +3.9% |
| Trade debts | 44 | €6,101 | €15,163 | +€9,062 | +149% |
| Suppliers | 440/4 | €6,101 | €15,163 | +€9,062 | +149% |
| Taxes, remuneration and social security | 45 | €164 | €0 | -€164 | -100% |
| Taxes | 450/3 | €164 | €0 | -€164 | -100% |
| Other amounts payable | 47/48 | €1,272 | €0 | -€1,272 | -100% |
| Accrued charges and deferred income | 492/3 | €18 | €8 | -€10 | -54.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,284 | €6,030 | -€254 | -4.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,208 | €1,045 | -€163 | -13.5% |
| Non-recurring operating charges | 66A | - | €248 | +€248 | |
| Gross operating margin | 9900 | €5,235 | €2,429 | -€2,806 | -53.6% |
| Operating profit (loss) | 9901 | -€2,257 | -€4,893 | -€2,637 | -117% |
| Financial income | 75/76B | €4,036 | €4,019 | -€17 | -0.4% |
| Recurring financial income | 75 | €4,036 | €4,019 | -€17 | -0.4% |
| Financial charges | 65/66B | €976 | €778 | -€198 | -20.3% |
| Recurring financial charges | 65 | €976 | €778 | -€198 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €803 | -€1,653 | -€2,456 | |
| Income taxes | 67/77 | €128 | -€2,378 | -€2,506 | |
| Profit (loss) for the period | 9904 | €675 | €726 | +€51 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €675 | €726 | +€51 | +7.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.