Het Lamoen: 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.
Het Lamoen
Largest movements
- Current investments +€3.3m
new in 2025: €3.3m
- Tangible fixed assets -€1.2m
down €1.2m (-90.6%), from €1.3m to €120,964
of which Land and buildings: -€1.0m
- Cash +€1.1m
up €1.1m (+2,553%), from €44,466 to €1.2m
mainly Net result for the year (+€3.5m) and Investment in fixed assets (net) (+€1.1m)
- Receivables within one year +€146,863
up €146,863 (+508%), from €28,900 to €175,764
of which Other amounts receivable: +€161,098
- Reserves +€3.4m
up €3.4m (+874%), from €390,498 to €3.8m
of which Distributable reserves: +€3.3m
- Other debts -€262,219
down €262,219 (-100.0%), from €262,274 to €55
- Tax, wage and social debts +€222,704
up €222,704 (+1,148%), from €19,394 to €242,098
- Gross operating margin +€5.3m
up €5.3m (+5,645%), from €93,325 to €5.4m
- Taxes +€1.7m
up €1.7m (+737,082%), from €235 to €1.7m
- Financial income +€68,313
up €68,313 (+1,739%), from €3,928 to €72,242
of which Financial income: +€67,270
- Depreciation -€56,123
down €56,123 (-71.5%), from €78,510 to €22,387
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 | €1,365,944 | €4,772,345 | +€3.4m | +249% |
| Fixed assets | 21/28 | €1,292,578 | €120,964 | -€1.2m | -90.6% |
| Tangible fixed assets | 22/27 | €1,292,578 | €120,964 | -€1.2m | -90.6% |
| Land and buildings | 22 | €1,054,766 | €11,221 | -€1.0m | -98.9% |
| Plant, machinery and equipment | 23 | €118,761 | €11,763 | -€106,998 | -90.1% |
| Furniture and vehicles | 24 | €119,051 | €97,980 | -€21,071 | -17.7% |
| Current assets | 29/58 | €73,366 | €4,651,382 | +€4.6m | +6,240% |
| Amounts receivable within one year | 40/41 | €28,900 | €175,764 | +€146,863 | +508% |
| Trade receivables | 40 | €16,136 | €1,901 | -€14,235 | -88.2% |
| Other amounts receivable | 41 | €12,765 | €173,863 | +€161,098 | +1,262% |
| Current investments | 50/53 | - | €3,296,072 | +€3.3m | |
| Cash at bank and in hand | 54/58 | €44,466 | €1,179,546 | +€1.1m | +2,553% |
| Total equity and liabilities | 10/49 | €1,365,944 | €4,772,345 | +€3.4m | +249% |
| Equity | 10/15 | €1,083,659 | €4,530,192 | +€3.4m | +318% |
| Contributions | 10/11 | €725,763 | €725,763 | = | 0.0% |
| Capital | 10 | €725,763 | €725,763 | = | 0.0% |
| Issued capital | 100 | €725,763 | €725,763 | = | 0.0% |
| Reserves | 13 | €390,498 | €3,804,429 | +€3.4m | +874% |
| Non-distributable reserves | 130/1 | €6,200 | €72,576 | +€66,376 | +1,071% |
| Legal reserve | 130 | €6,200 | €72,576 | +€66,376 | +1,071% |
| Distributable reserves | 133 | €384,298 | €3,731,853 | +€3.3m | +871% |
| Profit (loss) carried forward | 14 | -€32,602 | €0 | +€32,602 | |
| Amounts payable | 17/49 | €282,285 | €242,153 | -€40,132 | -14.2% |
| Amounts payable within one year | 42/48 | €282,285 | €242,153 | -€40,132 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €617 | €0 | -€617 | -100% |
| Suppliers | 440/4 | €617 | €0 | -€617 | -100% |
| Taxes, remuneration and social security | 45 | €19,394 | €242,098 | +€222,704 | +1,148% |
| Taxes | 450/3 | €19,394 | €242,098 | +€222,704 | +1,148% |
| Other amounts payable | 47/48 | €262,274 | €55 | -€262,219 | -100.0% |
| Non-recurring operating income | 76A | €0 | €5,586,359 | +€5.6m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,510 | €22,387 | -€56,123 | -71.5% |
| Other operating charges | 640/8 | €29,929 | €69,507 | +€39,578 | +132% |
| Non-recurring operating charges | 66A | €73,404 | €39,096 | -€34,308 | -46.7% |
| Gross operating margin | 9900 | €93,325 | €5,361,577 | +€5.3m | +5,645% |
| Operating profit (loss) | 9901 | -€88,519 | €5,230,587 | +€5.3m | |
| Financial income | 75/76B | €3,928 | €72,242 | +€68,313 | +1,739% |
| Recurring financial income | 75 | €3,928 | €71,198 | +€67,270 | +1,712% |
| Non-recurring financial income | 76B | - | €1,044 | +€1,044 | |
| Financial charges | 65/66B | €376 | €36,414 | +€36,038 | +9,593% |
| Recurring financial charges | 65 | €376 | €16,133 | +€15,757 | +4,194% |
| Non-recurring financial charges | 66B | - | €20,281 | +€20,281 | |
| Profit (loss) for the period before taxes | 9903 | -€84,966 | €5,266,414 | +€5.4m | |
| Income taxes | 67/77 | €235 | €1,733,851 | +€1.7m | +737,082% |
| Profit (loss) for the period | 9904 | -€85,201 | €3,532,563 | +€3.6m | |
| Profit (loss) for the period to be appropriated | 9905 | -€85,201 | €3,532,563 | +€3.6m |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.