DR. LAMMENS ALJA: 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.
DR. LAMMENS ALJA
Largest movements
- Cash -€56,698
down €56,698 (-37.1%), from €153,017 to €96,320
mainly Other debts (-€159,639) and Contributions, distributions and other (-€80,000)
- Tangible fixed assets -€35,681
down €35,681 (-12.5%), from €285,844 to €250,163
of which Furniture and vehicles: -€19,329
- Current investments -€24,698
down €24,698 (-15.4%), from €160,290 to €135,592
- Other debts -€159,639
down €159,639 (-60.7%), from €262,896 to €103,257
- Reserves +€53,980
up €53,980, from €0 to €53,980
- Debts after one year -€32,906
down €32,906 (-11.1%), from €296,302 to €263,396
- Accrued charges and deferred income +€13,917
up €13,917 (+43.7%), from €31,839 to €45,755
- Gross operating margin -€29,119
down €29,119 (-10.2%), from €286,669 to €257,550
- Depreciation -€17,160
down €17,160 (-27.7%), from €62,007 to €44,847
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 | €635,977 | €514,128 | -€121,848 | -19.2% |
| Fixed assets | 21/28 | €292,094 | €250,163 | -€41,931 | -14.4% |
| Intangible fixed assets | 21 | €6,250 | €0 | -€6,250 | -100% |
| Tangible fixed assets | 22/27 | €285,844 | €250,163 | -€35,681 | -12.5% |
| Land and buildings | 22 | €220,426 | €204,947 | -€15,479 | -7.0% |
| Plant, machinery and equipment | 23 | €1,289 | €1,539 | +€250 | +19.4% |
| Furniture and vehicles | 24 | €58,887 | €39,558 | -€19,329 | -32.8% |
| Other tangible fixed assets | 26 | €5,241 | €4,119 | -€1,122 | -21.4% |
| Current assets | 29/58 | €343,883 | €263,965 | -€79,918 | -23.2% |
| Amounts receivable within one year | 40/41 | €22,651 | €21,880 | -€770 | -3.4% |
| Trade receivables | 40 | €22,651 | €21,717 | -€934 | -4.1% |
| Other amounts receivable | 41 | - | €164 | +€164 | |
| Current investments | 50/53 | €160,290 | €135,592 | -€24,698 | -15.4% |
| Cash at bank and in hand | 54/58 | €153,017 | €96,320 | -€56,698 | -37.1% |
| Deferred charges and accrued income | 490/1 | €7,925 | €10,173 | +€2,249 | +28.4% |
| Total equity and liabilities | 10/49 | €635,977 | €514,128 | -€121,848 | -19.2% |
| Equity | 10/15 | €600 | €54,580 | +€53,980 | +8,997% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €0 | €53,980 | +€53,980 | |
| Distributable reserves | 133 | €0 | €53,980 | +€53,980 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €635,377 | €459,549 | -€175,828 | -27.7% |
| Amounts payable after more than one year | 17 | €296,302 | €263,396 | -€32,906 | -11.1% |
| Financial debts | 170/4 | €296,302 | €263,396 | -€32,906 | -11.1% |
| Amounts payable within one year | 42/48 | €307,236 | €150,397 | -€156,839 | -51.0% |
| Current portion of amounts payable after more than one year | 42 | €32,358 | €32,906 | +€547 | +1.7% |
| Financial debts | 43 | €2,236 | €0 | -€2,236 | -100% |
| Credit institutions | 430/8 | €2,236 | €0 | -€2,236 | -100% |
| Trade debts | 44 | €2,435 | €7,237 | +€4,802 | +197% |
| Suppliers | 440/4 | €2,435 | €7,237 | +€4,802 | +197% |
| Taxes, remuneration and social security | 45 | €7,311 | €6,998 | -€313 | -4.3% |
| Taxes | 450/3 | €3,283 | €2,925 | -€359 | -10.9% |
| Remuneration and social security | 454/9 | €4,028 | €4,074 | +€45 | +1.1% |
| Other amounts payable | 47/48 | €262,896 | €103,257 | -€159,639 | -60.7% |
| Accrued charges and deferred income | 492/3 | €31,839 | €45,755 | +€13,917 | +43.7% |
| Remuneration, social security and pensions | 62 | €28,869 | €29,658 | +€789 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,007 | €44,847 | -€17,160 | -27.7% |
| Other operating charges | 640/8 | €1,916 | €1,966 | +€50 | +2.6% |
| Gross operating margin | 9900 | €286,669 | €257,550 | -€29,119 | -10.2% |
| Operating profit (loss) | 9901 | €193,878 | €181,078 | -€12,799 | -6.6% |
| Financial income | 75/76B | €150 | €1,320 | +€1,171 | +783% |
| Recurring financial income | 75 | €150 | €1,320 | +€1,171 | +783% |
| Financial charges | 65/66B | €8,188 | €8,215 | +€26 | +0.3% |
| Recurring financial charges | 65 | €8,188 | €8,215 | +€26 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €185,839 | €174,184 | -€11,655 | -6.3% |
| Income taxes | 67/77 | €42,800 | €40,205 | -€2,595 | -6.1% |
| Profit (loss) for the period | 9904 | €143,039 | €133,980 | -€9,059 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €143,039 | €133,980 | -€9,059 | -6.3% |
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 25 October 2026 via checked.be.