LACOM GEMS: 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.
LACOM GEMS
Largest movements
- Stocks and contracts +€5,191
up €5,191 (+40.3%), from €12,869 to €18,060
- Cash -€1,968
down €1,968 (-45.4%), from €4,329 to €2,362
mainly Stocks and contracts (-€5,191) and Tax, wage and social debts (-€3,624)
- Debts after one year +€9,289
up €9,289 (+340%), from €2,736 to €12,025
- Tax, wage and social debts -€3,624
down €3,624 (-47.6%), from €7,621 to €3,997
of which Remuneration and social security: -€2,844
- Profit (loss) carried forward -€2,442
down €2,442 (-18.6%), from -€13,139 to -€15,580
- Gross operating margin +€8,599
up €8,599 (+22.4%), from €38,314 to €46,913
- Staff costs +€2,819
up €2,819 (+6.3%), from €44,695 to €47,514
- Other operating charges +€1,513
up €1,513 (+773%), from €196 to €1,709
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 | €17,623 | €20,847 | +€3,223 | +18.3% |
| Fixed assets | 21/28 | €425 | €425 | = | 0.0% |
| Financial fixed assets | 28 | €425 | €425 | = | 0.0% |
| Current assets | 29/58 | €17,198 | €20,422 | +€3,223 | +18.7% |
| Stocks and contracts in progress | 3 | €12,869 | €18,060 | +€5,191 | +40.3% |
| Stocks | 30/36 | €12,869 | €18,060 | +€5,191 | +40.3% |
| Cash at bank and in hand | 54/58 | €4,329 | €2,362 | -€1,968 | -45.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €17,623 | €20,847 | +€3,223 | +18.3% |
| Equity | 10/15 | €7,266 | €4,825 | -€2,442 | -33.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,139 | -€15,580 | -€2,442 | -18.6% |
| Amounts payable | 17/49 | €10,357 | €16,022 | +€5,665 | +54.7% |
| Amounts payable after more than one year | 17 | €2,736 | €12,025 | +€9,289 | +340% |
| Financial debts | 170/4 | €2,736 | €12,025 | +€9,289 | +340% |
| Amounts payable within one year | 42/48 | €7,621 | €3,997 | -€3,624 | -47.6% |
| Taxes, remuneration and social security | 45 | €7,621 | €3,997 | -€3,624 | -47.6% |
| Taxes | 450/3 | €4,055 | €3,275 | -€779 | -19.2% |
| Remuneration and social security | 454/9 | €3,566 | €722 | -€2,844 | -79.8% |
| Remuneration, social security and pensions | 62 | €44,695 | €47,514 | +€2,819 | +6.3% |
| Other operating charges | 640/8 | €196 | €1,709 | +€1,513 | +773% |
| Gross operating margin | 9900 | €38,314 | €46,913 | +€8,599 | +22.4% |
| Operating profit (loss) | 9901 | -€6,576 | -€2,310 | +€4,266 | +64.9% |
| Financial income | 75/76B | €138 | €0 | -€138 | -100% |
| Recurring financial income | 75 | €138 | €0 | -€138 | -100% |
| Financial charges | 65/66B | €56 | €132 | +€76 | +134% |
| Recurring financial charges | 65 | €56 | €132 | +€76 | +134% |
| Profit (loss) for the period before taxes | 9903 | -€6,495 | -€2,442 | +€4,053 | +62.4% |
| Profit (loss) for the period | 9904 | -€6,495 | -€2,442 | +€4,053 | +62.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,495 | -€2,442 | +€4,053 | +62.4% |
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 22 October 2026 via checked.be.