DE LAMPER: 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.
DE LAMPER
Largest movements
- Cash +€195,515
up €195,515 (+108.9%), from €179,498 to €375,012
mainly Investment in fixed assets (net) (+€119,863) and Net result for the year (+€102,670)
- Tangible fixed assets -€125,122
down €125,122 (-90.1%), from €138,861 to €13,739
of which Land and buildings: -€120,725
- Receivables within one year +€26,398
up €26,398 (+48.8%), from €54,083 to €80,481
of which Other amounts receivable: +€30,053
- Reserves +€102,670
up €102,670 (+28.5%), from €359,628 to €462,297
of which Distributable reserves: +€102,670
- Financial income +€75,822
up €75,822 (+484.2%), from €15,658 to €91,480
- Taxes +€23,940
up €23,940 (+99.0%), from €24,171 to €48,111
- Gross operating margin -€6,234
down €6,234 (-8.6%), from €72,781 to €66,547
- Depreciation -€4,912
down €4,912 (-48.3%), from €10,171 to €5,259
- Other operating charges -€2,137
down €2,137 (-55.1%), from €3,882 to €1,745
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 | €590,258 | €688,994 | +€98,736 | +16.7% |
| Fixed assets | 21/28 | €138,861 | €13,739 | -€125,122 | -90.1% |
| Tangible fixed assets | 22/27 | €138,861 | €13,739 | -€125,122 | -90.1% |
| Land and buildings | 22 | €122,108 | €1,383 | -€120,725 | -98.9% |
| Plant, machinery and equipment | 23 | €10,473 | €6,411 | -€4,062 | -38.8% |
| Furniture and vehicles | 24 | €1,135 | €704 | -€431 | -38.0% |
| Leasing and similar rights | 25 | €5,145 | €2,236 | -€2,909 | -56.5% |
| Other tangible fixed assets | 26 | - | €3,005 | +€3,005 | |
| Current assets | 29/58 | €451,397 | €675,255 | +€223,858 | +49.6% |
| Amounts receivable after more than one year | 29 | €202,043 | €202,043 | = | 0.0% |
| Other amounts receivable | 291 | €202,043 | €202,043 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,083 | €80,481 | +€26,398 | +48.8% |
| Trade receivables | 40 | €3,655 | - | -€3,655 | |
| Other amounts receivable | 41 | €50,428 | €80,481 | +€30,053 | +59.6% |
| Cash at bank and in hand | 54/58 | €179,498 | €375,012 | +€195,515 | +108.9% |
| Deferred charges and accrued income | 490/1 | €15,773 | €17,718 | +€1,945 | +12.3% |
| Total equity and liabilities | 10/49 | €590,258 | €688,994 | +€98,736 | +16.7% |
| Equity | 10/15 | €583,689 | €685,526 | +€101,837 | +17.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €359,628 | €462,297 | +€102,670 | +28.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €357,768 | €460,437 | +€102,670 | +28.7% |
| Profit (loss) carried forward | 14 | €211,662 | €210,829 | -€833 | -0.4% |
| Amounts payable | 17/49 | €6,569 | €3,468 | -€3,101 | -47.2% |
| Amounts payable within one year | 42/48 | €6,569 | €3,468 | -€3,101 | -47.2% |
| Trade debts | 44 | €5,997 | €2,371 | -€3,626 | -60.5% |
| Suppliers | 440/4 | €5,997 | €2,371 | -€3,626 | -60.5% |
| Taxes, remuneration and social security | 45 | €571 | €263 | -€308 | -53.9% |
| Taxes | 450/3 | €571 | €263 | -€308 | -53.9% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,171 | €5,259 | -€4,912 | -48.3% |
| Other operating charges | 640/8 | €3,882 | €1,745 | -€2,137 | -55.1% |
| Gross operating margin | 9900 | €72,781 | €66,547 | -€6,234 | -8.6% |
| Operating profit (loss) | 9901 | €58,729 | €59,543 | +€814 | +1.4% |
| Financial income | 75/76B | €15,658 | €91,480 | +€75,822 | +484.2% |
| Recurring financial income | 75 | €15,658 | €91,480 | +€75,822 | +484.2% |
| Financial charges | 65/66B | €620 | €243 | -€377 | -60.9% |
| Recurring financial charges | 65 | €620 | €243 | -€377 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | €73,767 | €150,781 | +€77,013 | +104.4% |
| Income taxes | 67/77 | €24,171 | €48,111 | +€23,940 | +99.0% |
| Profit (loss) for the period | 9904 | €49,597 | €102,670 | +€53,073 | +107.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,597 | €102,670 | +€53,073 | +107.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.