Dr. Sandy Lamet: what changed
Two fiscal 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. Sandy Lamet
Largest movements
- Tangible fixed assets +€24,446
new in 2025: €24,446
of which Furniture and vehicles: +€15,775
- Cash +€12,506
up €12,506 (+416.9%), from €3,000 to €15,506
mainly Other debts (+€22,485) and Tax, wage and social debts (+€11,204)
- Receivables within one year +€9,656
new in 2025: €9,656
- Formation expenses -€1,475
down €1,475 (-100.0%), from €1,475 to €0
- Deferred charges and accrued income +€603
new in 2025: €603
- Other debts +€22,485
new in 2025: €22,485
- Tax, wage and social debts +€11,204
new in 2025: €11,204
of which Remuneration and social security: +€6,418
- Reserves +€7,772
new in 2025: €7,772
- Trade debts +€4,339
up €4,339 (+284.5%), from €1,525 to €5,864
- Gross operating margin +€65,580
new in 2025: €65,580
- Staff costs +€36,873
new in 2025: €36,873
- Depreciation +€10,797
up €10,797 (+21533.8%), from €50 to €10,847
- Other operating charges +€4,570
new in 2025: €4,570
- Taxes +€3,347
new in 2025: €3,347
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.
Cash bridge derived
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 | €4,475 | €50,325 | +€45,851 | +1024.6% |
| Formation expenses | 20 | €1,475 | €0 | -€1,475 | -100.0% |
| Fixed assets | 21/28 | - | €24,560 | +€24,560 | |
| Intangible fixed assets | 21 | - | €115 | +€115 | |
| Tangible fixed assets | 22/27 | - | €24,446 | +€24,446 | |
| Plant, machinery and equipment | 23 | - | €3,177 | +€3,177 | |
| Furniture and vehicles | 24 | - | €15,775 | +€15,775 | |
| Other tangible fixed assets | 26 | - | €5,493 | +€5,493 | |
| Current assets | 29/58 | €3,000 | €25,765 | +€22,765 | +758.8% |
| Amounts receivable within one year | 40/41 | - | €9,656 | +€9,656 | |
| Trade receivables | 40 | - | €9,656 | +€9,656 | |
| Cash at bank and in hand | 54/58 | €3,000 | €15,506 | +€12,506 | +416.9% |
| Deferred charges and accrued income | 490/1 | - | €603 | +€603 | |
| Total equity and liabilities | 10/49 | €4,475 | €50,325 | +€45,851 | +1024.6% |
| Equity | 10/15 | €2,950 | €10,772 | +€7,823 | +265.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €7,772 | +€7,772 | |
| Distributable reserves | 133 | - | €7,772 | +€7,772 | |
| Profit (loss) carried forward | 14 | -€50 | €0 | +€50 | |
| Amounts payable | 17/49 | €1,525 | €39,553 | +€38,028 | +2493.6% |
| Amounts payable within one year | 42/48 | €1,525 | €39,553 | +€38,028 | +2493.6% |
| Trade debts | 44 | €1,525 | €5,864 | +€4,339 | +284.5% |
| Suppliers | 440/4 | €1,525 | €5,864 | +€4,339 | +284.5% |
| Taxes, remuneration and social security | 45 | - | €11,204 | +€11,204 | |
| Taxes | 450/3 | - | €4,786 | +€4,786 | |
| Remuneration and social security | 454/9 | - | €6,418 | +€6,418 | |
| Other amounts payable | 47/48 | - | €22,485 | +€22,485 | |
| Remuneration, social security and pensions | 62 | - | €36,873 | +€36,873 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50 | €10,847 | +€10,797 | +21533.8% |
| Other operating charges | 640/8 | - | €4,570 | +€4,570 | |
| Non-recurring operating charges | 66A | - | €1,098 | +€1,098 | |
| Gross operating margin | 9900 | - | €65,580 | +€65,580 | |
| Operating profit (loss) | 9901 | -€50 | €12,192 | +€12,242 | |
| Financial income | 75/76B | - | €270 | +€270 | |
| Recurring financial income | 75 | - | €270 | +€270 | |
| Financial charges | 65/66B | - | €1,292 | +€1,292 | |
| Recurring financial charges | 65 | - | €1,292 | +€1,292 | |
| Profit (loss) for the period before taxes | 9903 | -€50 | €11,169 | +€11,220 | |
| Income taxes | 67/77 | - | €3,347 | +€3,347 | |
| Profit (loss) for the period | 9904 | -€50 | €7,823 | +€7,873 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50 | €7,823 | +€7,873 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.