Dominique LAMARQUE: 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.
Dominique LAMARQUE
Largest movements
- Cash +€34,345
up €34,345 (+34.3%), from €100,212 to €134,557
mainly Other debts (+€26,545) and Net result for the year (+€14,588)
- Tangible fixed assets -€6,257
down €6,257 (-5.1%), from €123,059 to €116,801
of which Land and buildings: -€3,449
- Other debts +€26,545
up €26,545 (+917%), from €2,894 to €29,439
- Reserves +€14,588
up €14,588 (+18.7%), from €78,013 to €92,600
of which Distributable reserves: +€16,831
- Debts after one year -€5,573
down €5,573 (-6.4%), from €86,954 to €81,381
- Tax, wage and social debts -€4,731
down €4,731 (-55.7%), from €8,497 to €3,767
- Gross operating margin -€10,535
down €10,535 (-24.8%), from €42,547 to €32,012
- Taxes -€3,954
down €3,954 (-33.0%), from €11,966 to €8,012
- Depreciation -€1,056
down €1,056 (-14.4%), from €7,313 to €6,257
- Financial income +€511
up €511 (+306%), from €167 to €678
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 | €225,517 | €257,830 | +€32,313 | +14.3% |
| Fixed assets | 21/28 | €123,059 | €116,801 | -€6,257 | -5.1% |
| Tangible fixed assets | 22/27 | €123,059 | €116,801 | -€6,257 | -5.1% |
| Land and buildings | 22 | €116,060 | €112,610 | -€3,449 | -3.0% |
| Plant, machinery and equipment | 23 | €6,309 | €3,812 | -€2,497 | -39.6% |
| Furniture and vehicles | 24 | €690 | €378 | -€311 | -45.1% |
| Current assets | 29/58 | €102,459 | €141,029 | +€38,570 | +37.6% |
| Amounts receivable within one year | 40/41 | €608 | €2,696 | +€2,088 | +344% |
| Trade receivables | 40 | €608 | €479 | -€129 | -21.2% |
| Other amounts receivable | 41 | - | €2,217 | +€2,217 | |
| Cash at bank and in hand | 54/58 | €100,212 | €134,557 | +€34,345 | +34.3% |
| Deferred charges and accrued income | 490/1 | €1,639 | €3,776 | +€2,137 | +130% |
| Total equity and liabilities | 10/49 | €225,517 | €257,830 | +€32,313 | +14.3% |
| Equity | 10/15 | €90,413 | €105,000 | +€14,588 | +16.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €78,013 | €92,600 | +€14,588 | +18.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,868 | €54,625 | -€2,243 | -3.9% |
| Distributable reserves | 133 | €19,284 | €36,115 | +€16,831 | +87.3% |
| Provisions and deferred taxes | 16 | €29,327 | €28,579 | -€748 | -2.5% |
| Deferred taxes | 168 | €29,327 | €28,579 | -€748 | -2.5% |
| Amounts payable | 17/49 | €105,778 | €124,250 | +€18,473 | +17.5% |
| Amounts payable after more than one year | 17 | €86,954 | €81,381 | -€5,573 | -6.4% |
| Financial debts | 170/4 | €86,954 | €81,381 | -€5,573 | -6.4% |
| Amounts payable within one year | 42/48 | €18,824 | €42,869 | +€24,045 | +128% |
| Current portion of amounts payable after more than one year | 42 | €5,454 | €5,573 | +€118 | +2.2% |
| Trade debts | 44 | €1,979 | €3,992 | +€2,012 | +102% |
| Suppliers | 440/4 | €1,979 | €3,992 | +€2,012 | +102% |
| Advances received on contracts in progress | 46 | - | €100 | +€100 | |
| Taxes, remuneration and social security | 45 | €8,497 | €3,767 | -€4,731 | -55.7% |
| Taxes | 450/3 | €8,497 | €3,767 | -€4,731 | -55.7% |
| Other amounts payable | 47/48 | €2,894 | €29,439 | +€26,545 | +917% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,313 | €6,257 | -€1,056 | -14.4% |
| Other operating charges | 640/8 | €2,354 | €2,347 | -€8 | -0.3% |
| Gross operating margin | 9900 | €42,547 | €32,012 | -€10,535 | -24.8% |
| Operating profit (loss) | 9901 | €32,880 | €23,408 | -€9,472 | -28.8% |
| Financial income | 75/76B | €167 | €678 | +€511 | +306% |
| Recurring financial income | 75 | €167 | €678 | +€511 | +306% |
| Financial charges | 65/66B | €2,488 | €2,234 | -€255 | -10.2% |
| Recurring financial charges | 65 | €2,488 | €2,234 | -€255 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €30,559 | €21,852 | -€8,707 | -28.5% |
| Transfer from deferred taxes | 780 | €961 | €748 | -€214 | -22.2% |
| Income taxes | 67/77 | €11,966 | €8,012 | -€3,954 | -33.0% |
| Profit (loss) for the period | 9904 | €19,555 | €14,588 | -€4,967 | -25.4% |
| Transfer from tax-exempt reserves | 789 | €2,884 | €2,243 | -€641 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,439 | €16,831 | -€5,608 | -25.0% |
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 22 October 2026 via checked.be.