LAMA & CO: 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.
LAMA & CO
Largest movements
- Tangible fixed assets +€35,677
up €35,677 (+6,970%), from €512 to €36,189
of which Furniture and vehicles: +€29,889
- Receivables within one year +€29,208
up €29,208, from €0 to €29,208
of which Trade receivables: +€26,114
- Cash +€3,993
up €3,993 (+16.8%), from €23,840 to €27,833
mainly Other debts (+€73,786) and Depreciation (+€6,199)
- Other debts +€73,786
up €73,786, from €0 to €73,786
- Trade debts -€11,624
down €11,624 (-54.7%), from €21,267 to €9,643
- Profit (loss) carried forward +€4,303
up €4,303 (+26.2%), from -€16,419 to -€12,117
- Tax, wage and social debts +€2,414
up €2,414 (+296%), from €815 to €3,229
- Financial charges -€35,617
down €35,617 (-89.0%), from €40,002 to €4,385
- Financial income -€25,288
down €25,288 (-99.6%), from €25,388 to €100
- Gross operating margin +€9,663
up €9,663 (+150%), from €6,442 to €16,105
- Depreciation +€5,797
up €5,797 (+1,445%), from €401 to €6,199
- Other operating charges +€233
up €233 (+21.5%), from €1,086 to €1,318
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 | €24,352 | €93,231 | +€68,879 | +283% |
| Fixed assets | 21/28 | €512 | €36,189 | +€35,677 | +6,970% |
| Tangible fixed assets | 22/27 | €512 | €36,189 | +€35,677 | +6,970% |
| Plant, machinery and equipment | 23 | €455 | €6,244 | +€5,789 | +1,271% |
| Furniture and vehicles | 24 | €56 | €29,945 | +€29,889 | +52,975% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €23,840 | €57,041 | +€33,202 | +139% |
| Amounts receivable within one year | 40/41 | €0 | €29,208 | +€29,208 | |
| Trade receivables | 40 | €0 | €26,114 | +€26,114 | |
| Other amounts receivable | 41 | €0 | €3,094 | +€3,094 | |
| Cash at bank and in hand | 54/58 | €23,840 | €27,833 | +€3,993 | +16.8% |
| Total equity and liabilities | 10/49 | €24,352 | €93,231 | +€68,879 | +283% |
| Equity | 10/15 | €2,270 | €6,573 | +€4,303 | +190% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90 | €90 | = | 0.0% |
| Non-distributable reserves | 130/1 | €90 | €90 | = | 0.0% |
| Reserves not available under the articles | 1311 | €90 | €90 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,419 | -€12,117 | +€4,303 | +26.2% |
| Amounts payable | 17/49 | €22,081 | €86,658 | +€64,576 | +292% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €22,081 | €86,658 | +€64,576 | +292% |
| Trade debts | 44 | €21,267 | €9,643 | -€11,624 | -54.7% |
| Suppliers | 440/4 | €21,267 | €9,643 | -€11,624 | -54.7% |
| Taxes, remuneration and social security | 45 | €815 | €3,229 | +€2,414 | +296% |
| Taxes | 450/3 | €815 | €3,229 | +€2,414 | +296% |
| Other amounts payable | 47/48 | €0 | €73,786 | +€73,786 | |
| Non-recurring operating income | 76A | - | €992 | +€992 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €401 | €6,199 | +€5,797 | +1,445% |
| Other operating charges | 640/8 | €1,086 | €1,318 | +€233 | +21.5% |
| Non-recurring operating charges | 66A | €462 | €0 | -€462 | -100% |
| Gross operating margin | 9900 | €6,442 | €16,105 | +€9,663 | +150% |
| Operating profit (loss) | 9901 | €4,493 | €8,588 | +€4,094 | +91.1% |
| Financial income | 75/76B | €25,388 | €100 | -€25,288 | -99.6% |
| Recurring financial income | 75 | €25,388 | €100 | -€25,288 | -99.6% |
| Financial charges | 65/66B | €40,002 | €4,385 | -€35,617 | -89.0% |
| Recurring financial charges | 65 | €40,002 | €4,385 | -€35,617 | -89.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,121 | €4,303 | +€14,423 | |
| Income taxes | 67/77 | €116 | €0 | -€116 | -100% |
| Profit (loss) for the period | 9904 | -€10,237 | €4,303 | +€14,539 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,237 | €4,303 | +€14,539 |
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 16 October 2026 via checked.be.