J. LAMOTTE: 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.
J. LAMOTTE
Largest movements
- Receivables within one year -€5,233
down €5,233 (-15.7%), from €33,339 to €28,106
of which Other amounts receivable: -€7,206
- Cash -€4,416
down €4,416 (-18.6%), from €23,703 to €19,286
mainly Net result for the year (-€13,797) and Short-term financial debts (-€1,369)
- Tangible fixed assets -€658
down €658 (-67.1%), from €981 to €323
of which Furniture and vehicles: -€480
- Profit (loss) carried forward -€13,797
down €13,797, from €5,063 to -€8,734
- Trade debts +€2,261
up €2,261 (+13.9%), from €16,261 to €18,523
- Advances received +€2,248
up €2,248 (+357%), from €629 to €2,877
- Short-term financial debts -€1,369
down €1,369 (-11.4%), from €12,039 to €10,670
- Other debts +€795
up €795 (+19.6%), from €4,052 to €4,847
- Gross operating margin -€3,290
down €3,290 (-178%), from -€1,848 to -€5,138
- Depreciation -€633
down €633 (-49.0%), from €1,291 to €658
- Financial charges -€598
down €598 (-13.4%), from €4,458 to €3,859
- Other operating charges +€148
up €148 (+8.9%), from €1,668 to €1,816
- Taxes -€125
down €125 (-25.7%), from €487 to €362
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 | €63,373 | €53,410 | -€9,963 | -15.7% |
| Fixed assets | 21/28 | €1,221 | €563 | -€658 | -53.9% |
| Tangible fixed assets | 22/27 | €981 | €323 | -€658 | -67.1% |
| Furniture and vehicles | 24 | €803 | €323 | -€480 | -59.8% |
| Other tangible fixed assets | 26 | €178 | - | -€178 | |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €62,152 | €52,847 | -€9,305 | -15.0% |
| Stocks and contracts in progress | 3 | €2,552 | €2,811 | +€259 | +10.2% |
| Stocks | 30/36 | €2,552 | €2,811 | +€259 | +10.2% |
| Amounts receivable within one year | 40/41 | €33,339 | €28,106 | -€5,233 | -15.7% |
| Trade receivables | 40 | €26,133 | €28,106 | +€1,973 | +7.5% |
| Other amounts receivable | 41 | €7,206 | - | -€7,206 | |
| Cash at bank and in hand | 54/58 | €23,703 | €19,286 | -€4,416 | -18.6% |
| Deferred charges and accrued income | 490/1 | €2,559 | €2,644 | +€85 | +3.3% |
| Total equity and liabilities | 10/49 | €63,373 | €53,410 | -€9,963 | -15.7% |
| Equity | 10/15 | €29,059 | €15,262 | -€13,797 | -47.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,404 | €5,404 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €3,544 | €3,544 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,063 | -€8,734 | -€13,797 | |
| Amounts payable | 17/49 | €34,314 | €38,149 | +€3,834 | +11.2% |
| Amounts payable within one year | 42/48 | €33,927 | €37,749 | +€3,822 | +11.3% |
| Financial debts | 43 | €12,039 | €10,670 | -€1,369 | -11.4% |
| Credit institutions | 430/8 | €12,039 | €10,670 | -€1,369 | -11.4% |
| Trade debts | 44 | €16,261 | €18,523 | +€2,261 | +13.9% |
| Suppliers | 440/4 | €16,261 | €18,523 | +€2,261 | +13.9% |
| Advances received on contracts in progress | 46 | €629 | €2,877 | +€2,248 | +357% |
| Taxes, remuneration and social security | 45 | €946 | €832 | -€114 | -12.0% |
| Taxes | 450/3 | €946 | €832 | -€114 | -12.0% |
| Other amounts payable | 47/48 | €4,052 | €4,847 | +€795 | +19.6% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,291 | €658 | -€633 | -49.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,965 | €1,965 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,668 | €1,816 | +€148 | +8.9% |
| Gross operating margin | 9900 | -€1,848 | -€5,138 | -€3,290 | -178% |
| Operating profit (loss) | 9901 | -€6,772 | -€9,577 | -€2,805 | -41.4% |
| Financial income | 75/76B | €13 | €1 | -€11 | -91.0% |
| Recurring financial income | 75 | €13 | €1 | -€11 | -91.0% |
| Financial charges | 65/66B | €4,458 | €3,859 | -€598 | -13.4% |
| Recurring financial charges | 65 | €4,458 | €3,859 | -€598 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,217 | -€13,435 | -€2,218 | -19.8% |
| Income taxes | 67/77 | €487 | €362 | -€125 | -25.7% |
| Profit (loss) for the period | 9904 | -€11,704 | -€13,797 | -€2,093 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,704 | -€13,797 | -€2,093 | -17.9% |
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 28 October 2026 via checked.be.