JACQUES LALMAND: what changed
JACQUES LALMAND
Largest movements
- Cash +€103,710
up €103,710 (+371%), from €27,934 to €131,644
mainly Net result for the year (+€141,735) and Receivables within one year (+€34,928)
- Current investments +€68,779
up €68,779 (+59.8%), from €115,000 to €183,779
- Receivables within one year -€34,928
down €34,928 (-99.8%), from €35,000 to €72
- Tangible fixed assets -€18,065
down €18,065 (-25.1%), from €71,840 to €53,775
of which Furniture and vehicles: -€17,716
- Reserves +€141,735
up €141,735 (+87.2%), from €162,577 to €304,311
- Tax, wage and social debts -€16,387
down €16,387 (-42.1%), from €38,968 to €22,580
- Other debts -€4,505
down €4,505 (-11.1%), from €40,709 to €36,204
- Gross operating margin +€58,340
up €58,340 (+37.6%), from €155,298 to €213,639
- Taxes +€21,440
up €21,440 (+54.5%), from €39,309 to €60,749
- Financial income +€9,496
up €9,496 (+891%), from €1,066 to €10,562
- Depreciation +€2,454
up €2,454 (+15.7%), from €15,611 to €18,065
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €251,982 | €371,321 | +€119,340 | +47.4% |
| Fixed assets | 21/28 | €71,840 | €53,775 | -€18,065 | -25.1% |
| Tangible fixed assets | 22/27 | €71,840 | €53,775 | -€18,065 | -25.1% |
| Plant, machinery and equipment | 23 | €582 | €232 | -€349 | -60.1% |
| Furniture and vehicles | 24 | €71,258 | €53,543 | -€17,716 | -24.9% |
| Current assets | 29/58 | €180,142 | €317,546 | +€137,405 | +76.3% |
| Amounts receivable within one year | 40/41 | €35,000 | €72 | -€34,928 | -99.8% |
| Other amounts receivable | 41 | €35,000 | €72 | -€34,928 | -99.8% |
| Current investments | 50/53 | €115,000 | €183,779 | +€68,779 | +59.8% |
| Cash at bank and in hand | 54/58 | €27,934 | €131,644 | +€103,710 | +371% |
| Deferred charges and accrued income | 490/1 | €2,208 | €2,052 | -€157 | -7.1% |
| Total equity and liabilities | 10/49 | €251,982 | €371,321 | +€119,340 | +47.4% |
| Equity | 10/15 | €167,577 | €309,311 | +€141,735 | +84.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €162,577 | €304,311 | +€141,735 | +87.2% |
| Distributable reserves | 133 | €162,577 | €304,311 | +€141,735 | +87.2% |
| Amounts payable | 17/49 | €84,405 | €62,010 | -€22,395 | -26.5% |
| Amounts payable within one year | 42/48 | €80,017 | €58,785 | -€21,232 | -26.5% |
| Trade debts | 44 | €340 | - | -€340 | |
| Suppliers | 440/4 | €340 | - | -€340 | |
| Taxes, remuneration and social security | 45 | €38,968 | €22,580 | -€16,387 | -42.1% |
| Taxes | 450/3 | €38,968 | €22,580 | -€16,387 | -42.1% |
| Other amounts payable | 47/48 | €40,709 | €36,204 | -€4,505 | -11.1% |
| Accrued charges and deferred income | 492/3 | €4,388 | €3,225 | -€1,163 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,611 | €18,065 | +€2,454 | +15.7% |
| Other operating charges | 640/8 | €180 | €180 | = | 0.0% |
| Gross operating margin | 9900 | €155,298 | €213,639 | +€58,340 | +37.6% |
| Operating profit (loss) | 9901 | €139,507 | €195,394 | +€55,887 | +40.1% |
| Financial income | 75/76B | €1,066 | €10,562 | +€9,496 | +891% |
| Recurring financial income | 75 | €1,066 | €10,562 | +€9,496 | +891% |
| Financial charges | 65/66B | €4,752 | €3,472 | -€1,280 | -26.9% |
| Recurring financial charges | 65 | €4,752 | €3,472 | -€1,280 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €135,821 | €202,484 | +€66,663 | +49.1% |
| Income taxes | 67/77 | €39,309 | €60,749 | +€21,440 | +54.5% |
| Profit (loss) for the period | 9904 | €96,512 | €141,735 | +€45,223 | +46.9% |
| Profit (loss) for the period to be appropriated | 9905 | €96,512 | €141,735 | +€45,223 | +46.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.