De Lampion: 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.
De Lampion
Largest movements
- Cash +€84,299
up €84,299 (+157%), from €53,694 to €137,993
mainly Net result for the year (+€91,955) and Other debts (+€61,587)
- Current investments -€35,000
down €35,000 (-50.6%), from €69,236 to €34,236
- Intangible fixed assets +€6,600
up €6,600 (+8.0%), from €82,562 to €89,162
- Other debts +€61,587
up €61,587 (+61.9%), from €99,497 to €161,084
- Depreciation +€3,839
up €3,839 (+22.5%), from €17,074 to €20,913
- Gross operating margin +€1,563
up €1,563 (+1.2%), from €134,840 to €136,403
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €211,762 | €270,956 | +€59,194 | +28.0% |
| Fixed assets | 21/28 | €84,612 | €93,692 | +€9,080 | +10.7% |
| Intangible fixed assets | 21 | €82,562 | €89,162 | +€6,600 | +8.0% |
| Tangible fixed assets | 22/27 | €2,050 | €4,530 | +€2,480 | +121% |
| Plant, machinery and equipment | 23 | €660 | €256 | -€404 | -61.2% |
| Furniture and vehicles | 24 | - | €3,053 | +€3,053 | |
| Other tangible fixed assets | 26 | €1,390 | €1,221 | -€169 | -12.2% |
| Current assets | 29/58 | €127,150 | €177,264 | +€50,114 | +39.4% |
| Amounts receivable within one year | 40/41 | €3,048 | €3,878 | +€830 | +27.2% |
| Other amounts receivable | 41 | €3,048 | €3,878 | +€830 | +27.2% |
| Current investments | 50/53 | €69,236 | €34,236 | -€35,000 | -50.6% |
| Cash at bank and in hand | 54/58 | €53,694 | €137,993 | +€84,299 | +157% |
| Deferred charges and accrued income | 490/1 | €1,172 | €1,157 | -€15 | -1.3% |
| Total equity and liabilities | 10/49 | €211,762 | €270,956 | +€59,194 | +28.0% |
| Equity | 10/15 | €109,917 | €109,872 | -€45 | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €107,417 | €107,372 | -€45 | 0.0% |
| Distributable reserves | 133 | €107,417 | €107,372 | -€45 | 0.0% |
| Amounts payable | 17/49 | €101,845 | €161,084 | +€59,239 | +58.2% |
| Amounts payable within one year | 42/48 | €101,845 | €161,084 | +€59,239 | +58.2% |
| Taxes, remuneration and social security | 45 | €2,348 | - | -€2,348 | |
| Taxes | 450/3 | €2,348 | - | -€2,348 | |
| Other amounts payable | 47/48 | €99,497 | €161,084 | +€61,587 | +61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,074 | €20,913 | +€3,839 | +22.5% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €134,840 | €136,403 | +€1,563 | +1.2% |
| Operating profit (loss) | 9901 | €117,379 | €115,090 | -€2,289 | -2.0% |
| Financial income | 75/76B | €568 | €1,582 | +€1,014 | +179% |
| Recurring financial income | 75 | €131 | €1,582 | +€1,451 | +1,108% |
| Non-recurring financial income | 76B | €437 | - | -€437 | |
| Financial charges | 65/66B | €562 | €72 | -€490 | -87.2% |
| Recurring financial charges | 65 | €81 | €72 | -€9 | -11.1% |
| Non-recurring financial charges | 66B | €481 | - | -€481 | |
| Profit (loss) for the period before taxes | 9903 | €117,385 | €116,600 | -€785 | -0.7% |
| Income taxes | 67/77 | €24,969 | €24,645 | -€324 | -1.3% |
| Profit (loss) for the period | 9904 | €92,416 | €91,955 | -€461 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €92,416 | €91,955 | -€461 | -0.5% |
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 13 October 2026 via checked.be.