Dokter Bart Lamont: 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.
Dokter Bart Lamont
Largest movements
- Cash +€304,984
up €304,984 (+24.5%), from €1.2m to €1.6m
mainly Net result for the year (+€363,325) and Depreciation (+€35,982)
- Tangible fixed assets -€35,982
down €35,982 (-34.5%), from €104,351 to €68,369
of which Land and buildings: -€32,403
- Reserves +€238,671
up €238,671 (+23.0%), from €1.0m to €1.3m
- Tax, wage and social debts +€19,246
up €19,246 (+56.3%), from €34,202 to €53,448
- Other debts +€17,748
up €17,748 (+5.9%), from €299,302 to €317,050
- Gross operating margin +€105,956
up €105,956 (+30.3%), from €349,910 to €455,867
- Financial income +€90,416
up €90,416 (+481%), from €18,802 to €109,218
- Taxes +€41,655
up €41,655 (+43.4%), from €95,895 to €137,550
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 | €1,383,874 | €1,659,635 | +€275,762 | +19.9% |
| Fixed assets | 21/28 | €104,351 | €68,369 | -€35,982 | -34.5% |
| Tangible fixed assets | 22/27 | €104,351 | €68,369 | -€35,982 | -34.5% |
| Land and buildings | 22 | €92,735 | €60,332 | -€32,403 | -34.9% |
| Plant, machinery and equipment | 23 | €452 | €98 | -€354 | -78.3% |
| Furniture and vehicles | 24 | €11,164 | €7,939 | -€3,224 | -28.9% |
| Current assets | 29/58 | €1,279,523 | €1,591,266 | +€311,744 | +24.4% |
| Amounts receivable within one year | 40/41 | €2,300 | €2,300 | = | 0.0% |
| Other amounts receivable | 41 | €2,300 | €2,300 | = | 0.0% |
| Current investments | 50/53 | €30,563 | €37,600 | +€7,037 | +23.0% |
| Cash at bank and in hand | 54/58 | €1,245,252 | €1,550,236 | +€304,984 | +24.5% |
| Deferred charges and accrued income | 490/1 | €1,408 | €1,131 | -€277 | -19.7% |
| Total equity and liabilities | 10/49 | €1,383,874 | €1,659,635 | +€275,762 | +19.9% |
| Equity | 10/15 | €1,048,832 | €1,287,503 | +€238,671 | +22.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,036,432 | €1,275,103 | +€238,671 | +23.0% |
| Distributable reserves | 133 | €1,036,432 | €1,275,103 | +€238,671 | +23.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €335,042 | €372,132 | +€37,091 | +11.1% |
| Amounts payable within one year | 42/48 | €333,542 | €370,632 | +€37,091 | +11.1% |
| Trade debts | 44 | €38 | €134 | +€97 | +256% |
| Suppliers | 440/4 | €38 | €134 | +€97 | +256% |
| Taxes, remuneration and social security | 45 | €34,202 | €53,448 | +€19,246 | +56.3% |
| Taxes | 450/3 | €34,202 | €53,448 | +€19,246 | +56.3% |
| Other amounts payable | 47/48 | €299,302 | €317,050 | +€17,748 | +5.9% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,982 | €35,982 | = | 0.0% |
| Other operating charges | 640/8 | €4,091 | €4,219 | +€128 | +3.1% |
| Gross operating margin | 9900 | €349,910 | €455,867 | +€105,956 | +30.3% |
| Operating profit (loss) | 9901 | €309,837 | €415,666 | +€105,828 | +34.2% |
| Financial income | 75/76B | €18,802 | €109,218 | +€90,416 | +481% |
| Recurring financial income | 75 | €18,802 | €109,218 | +€90,416 | +481% |
| Financial charges | 65/66B | €23,470 | €24,008 | +€538 | +2.3% |
| Recurring financial charges | 65 | €23,470 | €24,008 | +€538 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €305,170 | €500,876 | +€195,706 | +64.1% |
| Income taxes | 67/77 | €95,895 | €137,550 | +€41,655 | +43.4% |
| Profit (loss) for the period | 9904 | €209,274 | €363,325 | +€154,051 | +73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €209,274 | €363,325 | +€154,051 | +73.6% |
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 21 October 2026 via checked.be.