LAM Menuiserie: 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.
LAM Menuiserie
Largest movements
- Receivables within one year +€4,677
up €4,677 (+374.2%), from €1,250 to €5,927
of which Trade receivables: +€3,797
- Cash +€1,407
new in 2025: €1,407
mainly Other debts (+€7,807) and Trade debts (+€1,211)
- Intangible fixed assets -€438
down €438 (-25.0%), from €1,749 to €1,311
- Deferred charges and accrued income +€109
new in 2025: €109
- Other debts +€7,807
new in 2025: €7,807
- Profit (loss) carried forward -€3,263
down €3,263 (-326300.0%), from -€1 to -€3,264
- Trade debts +€1,211
new in 2025: €1,211
- Gross operating margin -€1,827
down €1,827, from €0 to -€1,827
- Other operating charges +€582
new in 2025: €582
- Depreciation +€437
up €437 (+43700.0%), from €1 to €438
- Financial charges +€417
new in 2025: €417
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 | €2,999 | €8,754 | +€5,755 | +191.9% |
| Fixed assets | 21/28 | €1,749 | €1,311 | -€438 | -25.0% |
| Intangible fixed assets | 21 | €1,749 | €1,311 | -€438 | -25.0% |
| Current assets | 29/58 | €1,250 | €7,443 | +€6,193 | +495.4% |
| Amounts receivable within one year | 40/41 | €1,250 | €5,927 | +€4,677 | +374.2% |
| Trade receivables | 40 | - | €3,797 | +€3,797 | |
| Other amounts receivable | 41 | €1,250 | €2,130 | +€880 | +70.4% |
| Cash at bank and in hand | 54/58 | - | €1,407 | +€1,407 | |
| Deferred charges and accrued income | 490/1 | - | €109 | +€109 | |
| Total equity and liabilities | 10/49 | €2,999 | €8,754 | +€5,755 | +191.9% |
| Equity | 10/15 | €2,999 | -€264 | -€3,263 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1 | -€3,264 | -€3,263 | -326300.0% |
| Amounts payable | 17/49 | - | €9,018 | +€9,018 | |
| Amounts payable within one year | 42/48 | - | €9,018 | +€9,018 | |
| Trade debts | 44 | - | €1,211 | +€1,211 | |
| Suppliers | 440/4 | - | €1,211 | +€1,211 | |
| Other amounts payable | 47/48 | - | €7,807 | +€7,807 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1 | €438 | +€437 | +43700.0% |
| Other operating charges | 640/8 | - | €582 | +€582 | |
| Gross operating margin | 9900 | €0 | -€1,827 | -€1,827 | |
| Operating profit (loss) | 9901 | -€1 | -€2,847 | -€2,846 | -284600.0% |
| Financial charges | 65/66B | - | €417 | +€417 | |
| Recurring financial charges | 65 | - | €417 | +€417 | |
| Profit (loss) for the period before taxes | 9903 | -€1 | -€3,264 | -€3,263 | -326300.0% |
| Profit (loss) for the period | 9904 | -€1 | -€3,264 | -€3,263 | -326300.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1 | -€3,264 | -€3,263 | -326300.0% |
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 8 October 2026 via checked.be.