DOOM-LAMERANT: 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.
DOOM-LAMERANT
Largest movements
- Current investments +€70,000
up €70,000 (+34.1%), from €205,000 to €275,000
- Cash +€24,614
up €24,614 (+44.3%), from €55,603 to €80,217
mainly Net result for the year (+€63,189) and Stocks and contracts (+€23,009)
- Stocks and contracts -€23,009
down €23,009 (-52.1%), from €44,145 to €21,136
- Receivables within one year -€8,697
down €8,697 (-29.9%), from €29,106 to €20,409
of which Other amounts receivable: -€11,469
- Deferred charges and accrued income -€6,237
down €6,237 (-47.7%), from €13,067 to €6,831
- Reserves +€33,415
up €33,415 (+10.4%), from €322,068 to €355,482
of which Distributable reserves: +€33,415
- Other debts +€15,255
new in 2025: €15,255
- Trade debts -€6,913
down €6,913 (-73.1%), from €9,459 to €2,546
- Current portion of long-term debt +€4,595
up €4,595 (+196%), from €2,347 to €6,942
- Tax, wage and social debts +€4,300
up €4,300 (+34.3%), from €12,547 to €16,847
- Gross operating margin +€33,726
up €33,726 (+54.7%), from €61,703 to €95,429
- Taxes +€10,501
up €10,501 (+54.2%), from €19,367 to €29,868
- Write-downs +€2,609
up €2,609, from -€2,609 to €0
- Other operating charges -€1,418
down €1,418 (-56.3%), from €2,517 to €1,099
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 | €356,744 | €407,871 | +€51,126 | +14.3% |
| Fixed assets | 21/28 | €9,823 | €4,278 | -€5,544 | -56.4% |
| Tangible fixed assets | 22/27 | €8,474 | €2,934 | -€5,540 | -65.4% |
| Plant, machinery and equipment | 23 | €4,682 | €2,900 | -€1,782 | -38.1% |
| Other tangible fixed assets | 26 | €3,792 | €35 | -€3,758 | -99.1% |
| Financial fixed assets | 28 | €1,349 | €1,344 | -€5 | -0.4% |
| Current assets | 29/58 | €346,922 | €403,592 | +€56,671 | +16.3% |
| Stocks and contracts in progress | 3 | €44,145 | €21,136 | -€23,009 | -52.1% |
| Stocks | 30/36 | €44,145 | €21,136 | -€23,009 | -52.1% |
| Amounts receivable within one year | 40/41 | €29,106 | €20,409 | -€8,697 | -29.9% |
| Trade receivables | 40 | €17,141 | €19,913 | +€2,772 | +16.2% |
| Other amounts receivable | 41 | €11,966 | €496 | -€11,469 | -95.9% |
| Current investments | 50/53 | €205,000 | €275,000 | +€70,000 | +34.1% |
| Cash at bank and in hand | 54/58 | €55,603 | €80,217 | +€24,614 | +44.3% |
| Deferred charges and accrued income | 490/1 | €13,067 | €6,831 | -€6,237 | -47.7% |
| Total equity and liabilities | 10/49 | €356,744 | €407,871 | +€51,126 | +14.3% |
| Equity | 10/15 | €328,268 | €361,682 | +€33,415 | +10.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €322,068 | €355,482 | +€33,415 | +10.4% |
| Tax-exempt reserves | 132 | €18,081 | €18,081 | = | 0.0% |
| Distributable reserves | 133 | €303,987 | €337,401 | +€33,415 | +11.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €28,477 | €46,188 | +€17,711 | +62.2% |
| Amounts payable within one year | 42/48 | €27,778 | €44,994 | +€17,216 | +62.0% |
| Current portion of amounts payable after more than one year | 42 | €2,347 | €6,942 | +€4,595 | +196% |
| Financial debts | 43 | €3,425 | €3,404 | -€20 | -0.6% |
| Credit institutions | 430/8 | €3,425 | €3,404 | -€20 | -0.6% |
| Trade debts | 44 | €9,459 | €2,546 | -€6,913 | -73.1% |
| Suppliers | 440/4 | €9,459 | €2,546 | -€6,913 | -73.1% |
| Taxes, remuneration and social security | 45 | €12,547 | €16,847 | +€4,300 | +34.3% |
| Taxes | 450/3 | €12,547 | €16,847 | +€4,300 | +34.3% |
| Other amounts payable | 47/48 | - | €15,255 | +€15,255 | |
| Accrued charges and deferred income | 492/3 | €699 | €1,194 | +€495 | +70.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,215 | €5,540 | -€675 | -10.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,609 | €0 | +€2,609 | |
| Other operating charges | 640/8 | €2,517 | €1,099 | -€1,418 | -56.3% |
| Gross operating margin | 9900 | €61,703 | €95,429 | +€33,726 | +54.7% |
| Operating profit (loss) | 9901 | €55,581 | €88,791 | +€33,210 | +59.8% |
| Financial income | 75/76B | €4,888 | €5,368 | +€481 | +9.8% |
| Recurring financial income | 75 | €4,888 | €5,368 | +€481 | +9.8% |
| Financial charges | 65/66B | €746 | €1,102 | +€357 | +47.8% |
| Recurring financial charges | 65 | €746 | €1,102 | +€357 | +47.8% |
| Profit (loss) for the period before taxes | 9903 | €59,723 | €93,056 | +€33,334 | +55.8% |
| Income taxes | 67/77 | €19,367 | €29,868 | +€10,501 | +54.2% |
| Profit (loss) for the period | 9904 | €40,356 | €63,189 | +€22,833 | +56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,356 | €63,189 | +€22,833 | +56.6% |
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 16 October 2026 via checked.be.