HET LAM: 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.
HET LAM
Largest movements
- Cash +€36
new in 2024: €36
mainly Net result for the year (+€936)
- Profit (loss) carried forward +€936
up €936 (+0.7%), from -€128,984 to -€128,048
- Other debts -€900
down €900 (-0.9%), from €98,560 to €97,660
- Gross operating margin +€1,427
up €1,427, from -€448 to €979
- Financial income +€111
new in 2024: €111
- Financial charges +€34
up €34 (+1428.8%), from €2 to €36
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €36 | +€36 | |
| Current assets | 29/58 | - | €36 | +€36 | |
| Cash at bank and in hand | 54/58 | - | €36 | +€36 | |
| Total equity and liabilities | 10/49 | - | €36 | +€36 | |
| Equity | 10/15 | -€98,560 | -€97,624 | +€936 | +0.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,832 | €11,832 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,832 | €11,832 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,832 | €11,832 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,984 | -€128,048 | +€936 | +0.7% |
| Amounts payable | 17/49 | €98,560 | €97,660 | -€900 | -0.9% |
| Amounts payable within one year | 42/48 | €98,560 | €97,660 | -€900 | -0.9% |
| Other amounts payable | 47/48 | €98,560 | €97,660 | -€900 | -0.9% |
| Other operating charges | 640/8 | €109 | €118 | +€9 | +8.3% |
| Gross operating margin | 9900 | -€448 | €979 | +€1,427 | |
| Operating profit (loss) | 9901 | -€557 | €861 | +€1,418 | |
| Financial income | 75/76B | - | €111 | +€111 | |
| Recurring financial income | 75 | - | €111 | +€111 | |
| Financial charges | 65/66B | €2 | €36 | +€34 | +1428.8% |
| Recurring financial charges | 65 | €2 | €36 | +€34 | +1428.8% |
| Profit (loss) for the period before taxes | 9903 | -€559 | €936 | +€1,495 | |
| Profit (loss) for the period | 9904 | -€559 | €936 | +€1,495 | |
| Profit (loss) for the period to be appropriated | 9905 | -€559 | €936 | +€1,495 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.