Lama Consult: what changed
Lama Consult
Largest movements
- Tangible fixed assets +€652,138
up €652,138 (+37.3%), from €1.8m to €2.4m
of which Land and buildings: +€583,510
- Receivables within one year -€269,725
down €269,725 (-28.8%), from €935,206 to €665,481
of which Trade receivables: -€249,402
- Cash +€263,227
up €263,227 (+89.5%), from €294,264 to €557,491
mainly Net result for the year (+€455,882) and Debts after one year (+€361,326)
- Current investments +€179,466
up €179,466 (+11.2%), from €1.6m to €1.8m
- Reserves +€455,882
up €455,882 (+18.0%), from €2.5m to €3.0m
- Debts after one year +€361,326
up €361,326 (+31.4%), from €1.1m to €1.5m
- Trade debts +€169,026
up €169,026 (+42.1%), from €401,564 to €570,590
- Tax, wage and social debts -€146,582
down €146,582 (-70.2%), from €208,748 to €62,167
- Current portion of long-term debt +€98,527
up €98,527 (+104%), from €94,935 to €193,463
- Gross operating margin -€193,136
down €193,136 (-20.5%), from €940,044 to €746,907
- Taxes -€108,063
down €108,063 (-42.6%), from €253,410 to €145,347
- Depreciation +€71,288
up €71,288 (+87.6%), from €81,399 to €152,687
- Financial income +€26,417
up €26,417 (+140%), from €18,877 to €45,294
- Financial charges +€13,579
up €13,579 (+68.7%), from €19,753 to €33,332
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 | €4,652,181 | €5,498,033 | +€845,852 | +18.2% |
| Fixed assets | 21/28 | €1,750,069 | €2,402,207 | +€652,138 | +37.3% |
| Tangible fixed assets | 22/27 | €1,750,069 | €2,402,207 | +€652,138 | +37.3% |
| Land and buildings | 22 | €1,485,018 | €2,068,528 | +€583,510 | +39.3% |
| Plant, machinery and equipment | 23 | €4,476 | €3,224 | -€1,253 | -28.0% |
| Furniture and vehicles | 24 | €109,495 | €185,490 | +€75,995 | +69.4% |
| Other tangible fixed assets | 26 | €151,079 | €144,965 | -€6,114 | -4.0% |
| Current assets | 29/58 | €2,902,112 | €3,095,826 | +€193,714 | +6.7% |
| Amounts receivable after more than one year | 29 | €62,500 | €62,534 | +€34 | +0.1% |
| Other amounts receivable | 291 | €62,500 | €62,534 | +€34 | +0.1% |
| Amounts receivable within one year | 40/41 | €935,206 | €665,481 | -€269,725 | -28.8% |
| Trade receivables | 40 | €295,044 | €45,643 | -€249,402 | -84.5% |
| Other amounts receivable | 41 | €640,161 | €619,838 | -€20,323 | -3.2% |
| Current investments | 50/53 | €1,600,000 | €1,779,466 | +€179,466 | +11.2% |
| Cash at bank and in hand | 54/58 | €294,264 | €557,491 | +€263,227 | +89.5% |
| Deferred charges and accrued income | 490/1 | €10,143 | €30,855 | +€20,712 | +204% |
| Total equity and liabilities | 10/49 | €4,652,181 | €5,498,033 | +€845,852 | +18.2% |
| Equity | 10/15 | €2,542,604 | €2,998,486 | +€455,882 | +17.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,530,204 | €2,986,086 | +€455,882 | +18.0% |
| Distributable reserves | 133 | €2,530,204 | €2,986,086 | +€455,882 | +18.0% |
| Amounts payable | 17/49 | €2,109,578 | €2,499,548 | +€389,970 | +18.5% |
| Amounts payable after more than one year | 17 | €1,149,768 | €1,511,094 | +€361,326 | +31.4% |
| Financial debts | 170/4 | €1,149,768 | €1,511,094 | +€361,326 | +31.4% |
| Amounts payable within one year | 42/48 | €955,248 | €980,060 | +€24,812 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €94,935 | €193,463 | +€98,527 | +104% |
| Trade debts | 44 | €401,564 | €570,590 | +€169,026 | +42.1% |
| Suppliers | 440/4 | €401,564 | €570,590 | +€169,026 | +42.1% |
| Taxes, remuneration and social security | 45 | €208,748 | €62,167 | -€146,582 | -70.2% |
| Taxes | 450/3 | €208,748 | €62,167 | -€146,582 | -70.2% |
| Other amounts payable | 47/48 | €250,000 | €153,840 | -€96,160 | -38.5% |
| Accrued charges and deferred income | 492/3 | €4,562 | €8,394 | +€3,833 | +84.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,399 | €152,687 | +€71,288 | +87.6% |
| Other operating charges | 640/8 | €3,932 | €4,954 | +€1,022 | +26.0% |
| Non-recurring operating charges | 66A | €242,238 | - | -€242,238 | |
| Gross operating margin | 9900 | €940,044 | €746,907 | -€193,136 | -20.5% |
| Operating profit (loss) | 9901 | €612,475 | €589,266 | -€23,209 | -3.8% |
| Financial income | 75/76B | €18,877 | €45,294 | +€26,417 | +140% |
| Recurring financial income | 75 | €18,877 | €45,294 | +€26,417 | +140% |
| Financial charges | 65/66B | €19,753 | €33,332 | +€13,579 | +68.7% |
| Recurring financial charges | 65 | €19,753 | €33,332 | +€13,579 | +68.7% |
| Profit (loss) for the period before taxes | 9903 | €611,600 | €601,229 | -€10,371 | -1.7% |
| Income taxes | 67/77 | €253,410 | €145,347 | -€108,063 | -42.6% |
| Profit (loss) for the period | 9904 | €358,189 | €455,882 | +€97,693 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €358,189 | €455,882 | +€97,693 | +27.3% |
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 7 November 2026 via checked.be.