HET LAMPJE: 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 LAMPJE
Largest movements
- Receivables within one year +€30,232
up €30,232 (+498%), from €6,074 to €36,306
- Cash +€10,898
up €10,898 (+16.2%), from €67,196 to €78,094
mainly Other debts (+€44,061) and Accrued charges and deferred income (+€7,995)
- Deferred charges and accrued income +€1,545
up €1,545 (+116%), from €1,328 to €2,873
- Tangible fixed assets -€1,217
down €1,217 (-48.6%), from €2,507 to €1,290
- Other debts +€44,061
up €44,061 (+172%), from €25,560 to €69,620
- Accrued charges and deferred income +€7,995
up €7,995 (+1,336%), from €599 to €8,594
- Tax, wage and social debts -€5,995
down €5,995 (-67.4%), from €8,890 to €2,895
of which Taxes: -€8,650
- Profit (loss) carried forward -€4,094
down €4,094 (-13.1%), from €31,248 to €27,155
- Gross operating margin -€23,415
down €23,415 (-53.4%), from €43,846 to €20,431
- Staff costs +€13,175
up €13,175 (+144%), from €9,144 to €22,319
- Taxes -€6,913
no longer reported in 2025 (was €6,913)
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 | €77,104 | €118,562 | +€41,458 | +53.8% |
| Fixed assets | 21/28 | €2,507 | €1,290 | -€1,217 | -48.6% |
| Tangible fixed assets | 22/27 | €2,507 | €1,290 | -€1,217 | -48.6% |
| Furniture and vehicles | 24 | €2,507 | €1,290 | -€1,217 | -48.6% |
| Current assets | 29/58 | €74,597 | €117,272 | +€42,675 | +57.2% |
| Amounts receivable within one year | 40/41 | €6,074 | €36,306 | +€30,232 | +498% |
| Trade receivables | 40 | €6,074 | €36,306 | +€30,232 | +498% |
| Cash at bank and in hand | 54/58 | €67,196 | €78,094 | +€10,898 | +16.2% |
| Deferred charges and accrued income | 490/1 | €1,328 | €2,873 | +€1,545 | +116% |
| Total equity and liabilities | 10/49 | €77,104 | €118,562 | +€41,458 | +53.8% |
| Equity | 10/15 | €33,748 | €29,655 | -€4,094 | -12.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,248 | €27,155 | -€4,094 | -13.1% |
| Amounts payable | 17/49 | €43,355 | €88,907 | +€45,552 | +105% |
| Amounts payable within one year | 42/48 | €42,757 | €80,313 | +€37,556 | +87.8% |
| Trade debts | 44 | €8,307 | €7,798 | -€510 | -6.1% |
| Suppliers | 440/4 | €8,307 | €7,798 | -€510 | -6.1% |
| Taxes, remuneration and social security | 45 | €8,890 | €2,895 | -€5,995 | -67.4% |
| Taxes | 450/3 | €8,805 | €155 | -€8,650 | -98.2% |
| Remuneration and social security | 454/9 | €85 | €2,740 | +€2,655 | +3,136% |
| Other amounts payable | 47/48 | €25,560 | €69,620 | +€44,061 | +172% |
| Accrued charges and deferred income | 492/3 | €599 | €8,594 | +€7,995 | +1,336% |
| Remuneration, social security and pensions | 62 | €9,144 | €22,319 | +€13,175 | +144% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,193 | €1,217 | +€24 | +2.1% |
| Other operating charges | 640/8 | €642 | €463 | -€179 | -27.9% |
| Gross operating margin | 9900 | €43,846 | €20,431 | -€23,415 | -53.4% |
| Operating profit (loss) | 9901 | €32,867 | -€3,568 | -€36,436 | |
| Financial income | 75/76B | €2 | €21 | +€20 | +1,096% |
| Recurring financial income | 75 | €2 | €21 | +€20 | +1,096% |
| Financial charges | 65/66B | €751 | €547 | -€204 | -27.2% |
| Recurring financial charges | 65 | €751 | €547 | -€204 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €32,118 | -€4,094 | -€36,212 | |
| Income taxes | 67/77 | €6,913 | - | -€6,913 | |
| Profit (loss) for the period | 9904 | €25,205 | -€4,094 | -€29,298 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,205 | -€4,094 | -€29,298 |
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 30 October 2026 via checked.be.