LACAMBE: 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.
LACAMBE
Largest movements
- Receivables within one year -€45,198
down €45,198 (-50.9%), from €88,739 to €43,541
of which Trade receivables: -€59,946
- Cash +€39,181
up €39,181 (+29.3%), from €133,605 to €172,786
mainly Trade debts (+€49,363) and Receivables within one year (+€45,198)
- Tangible fixed assets -€20,615
down €20,615 (-22.9%), from €90,113 to €69,498
of which Land and buildings: -€11,017
- Trade debts +€49,363
up €49,363 (+329.1%), from €15,000 to €64,363
- Tax, wage and social debts -€36,596
down €36,596 (-72.3%), from €50,631 to €14,035
- Reserves -€24,964
down €24,964 (-18.3%), from €136,517 to €111,553
of which Distributable reserves: -€24,964
- Debts after one year -€13,522
down €13,522 (-19.6%), from €68,921 to €55,400
- Financial income -€38,001
down €38,001 (-99.9%), from €38,037 to €36
- Depreciation +€5,889
up €5,889 (+30.6%), from €19,226 to €25,115
- Taxes +€2,925
up €2,925 (+10.0%), from €29,135 to €32,059
- Other operating charges -€2,078
down €2,078 (-32.0%), from €6,504 to €4,425
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.
Cash bridge derived
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 | €324,471 | €299,371 | -€25,100 | -7.7% |
| Fixed assets | 21/28 | €90,288 | €69,673 | -€20,615 | -22.8% |
| Tangible fixed assets | 22/27 | €90,113 | €69,498 | -€20,615 | -22.9% |
| Land and buildings | 22 | €44,315 | €33,298 | -€11,017 | -24.9% |
| Furniture and vehicles | 24 | €38,408 | €29,998 | -€8,409 | -21.9% |
| Other tangible fixed assets | 26 | €7,390 | €6,202 | -€1,188 | -16.1% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €234,184 | €229,698 | -€4,485 | -1.9% |
| Amounts receivable after more than one year | 29 | €1,107 | €1,634 | +€527 | +47.6% |
| Other amounts receivable | 291 | €1,107 | €1,634 | +€527 | +47.6% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €88,739 | €43,541 | -€45,198 | -50.9% |
| Trade receivables | 40 | €88,430 | €28,484 | -€59,946 | -67.8% |
| Other amounts receivable | 41 | €309 | €15,057 | +€14,748 | +4765.5% |
| Cash at bank and in hand | 54/58 | €133,605 | €172,786 | +€39,181 | +29.3% |
| Deferred charges and accrued income | 490/1 | €5,732 | €6,738 | +€1,005 | +17.5% |
| Total equity and liabilities | 10/49 | €324,471 | €299,371 | -€25,100 | -7.7% |
| Equity | 10/15 | €170,815 | €145,851 | -€24,964 | -14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €136,517 | €111,553 | -€24,964 | -18.3% |
| Tax-exempt reserves | 132 | €2,189 | €2,189 | = | 0.0% |
| Distributable reserves | 133 | €134,328 | €109,364 | -€24,964 | -18.6% |
| Profit (loss) carried forward | 14 | €15,697 | €15,697 | = | 0.0% |
| Amounts payable | 17/49 | €153,656 | €153,521 | -€136 | -0.1% |
| Amounts payable after more than one year | 17 | €68,921 | €55,400 | -€13,522 | -19.6% |
| Financial debts | 170/4 | €68,921 | €55,400 | -€13,522 | -19.6% |
| Amounts payable within one year | 42/48 | €84,735 | €98,121 | +€13,386 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €12,074 | €12,411 | +€337 | +2.8% |
| Trade debts | 44 | €15,000 | €64,363 | +€49,363 | +329.1% |
| Suppliers | 440/4 | €15,000 | €64,363 | +€49,363 | +329.1% |
| Taxes, remuneration and social security | 45 | €50,631 | €14,035 | -€36,596 | -72.3% |
| Taxes | 450/3 | €50,631 | €14,035 | -€36,596 | -72.3% |
| Other amounts payable | 47/48 | €7,030 | €7,311 | +€281 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,226 | €25,115 | +€5,889 | +30.6% |
| Other operating charges | 640/8 | €6,504 | €4,425 | -€2,078 | -32.0% |
| Gross operating margin | 9900 | €84,896 | €84,647 | -€248 | -0.3% |
| Operating profit (loss) | 9901 | €59,166 | €55,107 | -€4,059 | -6.9% |
| Financial income | 75/76B | €38,037 | €36 | -€38,001 | -99.9% |
| Recurring financial income | 75 | €38,037 | €36 | -€38,001 | -99.9% |
| Financial charges | 65/66B | €2,777 | €2,474 | -€303 | -10.9% |
| Recurring financial charges | 65 | €2,777 | €2,474 | -€303 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €94,427 | €52,669 | -€41,758 | -44.2% |
| Income taxes | 67/77 | €29,135 | €32,059 | +€2,925 | +10.0% |
| Profit (loss) for the period | 9904 | €65,292 | €20,610 | -€44,682 | -68.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,292 | €20,610 | -€44,682 | -68.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.