LAMA CREA CONSTRUCT: 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.
LAMA CREA CONSTRUCT
Largest movements
- Receivables within one year -€7,271
down €7,271 (-95.0%), from €7,656 to €385
of which Other amounts receivable: -€4,520
- Tangible fixed assets -€2,166
no longer reported in 2025 (was €2,166)
- Cash -€359
down €359 (-33.7%), from €1,064 to €705
mainly Net result for the year (-€8,642) and Other debts (-€1,579)
- Profit (loss) carried forward -€8,642
down €8,642, from €1,537 to -€7,105
- Other debts -€1,579
down €1,579 (-22.5%), from €7,018 to €5,439
- Trade debts +€425
up €425 (+128.4%), from €331 to €756
- Gross operating margin -€11,739
down €11,739, from €5,835 to -€5,904
- Other operating charges -€1,160
no longer reported in 2025 (was €1,160)
- Taxes +€411
new in 2025: €411
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 | €10,886 | €1,090 | -€9,796 | -90.0% |
| Fixed assets | 21/28 | €2,166 | - | -€2,166 | |
| Tangible fixed assets | 22/27 | €2,166 | - | -€2,166 | |
| Furniture and vehicles | 24 | €2,166 | - | -€2,166 | |
| Current assets | 29/58 | €8,720 | €1,090 | -€7,630 | -87.5% |
| Amounts receivable within one year | 40/41 | €7,656 | €385 | -€7,271 | -95.0% |
| Trade receivables | 40 | €2,751 | - | -€2,751 | |
| Other amounts receivable | 41 | €4,905 | €385 | -€4,520 | -92.2% |
| Cash at bank and in hand | 54/58 | €1,064 | €705 | -€359 | -33.7% |
| Total equity and liabilities | 10/49 | €10,886 | €1,090 | -€9,796 | -90.0% |
| Equity | 10/15 | €3,537 | -€5,105 | -€8,642 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,537 | -€7,105 | -€8,642 | |
| Amounts payable | 17/49 | €7,349 | €6,195 | -€1,154 | -15.7% |
| Amounts payable within one year | 42/48 | €7,349 | €6,195 | -€1,154 | -15.7% |
| Trade debts | 44 | €331 | €756 | +€425 | +128.4% |
| Suppliers | 440/4 | €331 | €756 | +€425 | +128.4% |
| Other amounts payable | 47/48 | €7,018 | €5,439 | -€1,579 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,167 | €2,166 | -€1 | 0.0% |
| Other operating charges | 640/8 | €1,160 | - | -€1,160 | |
| Non-recurring operating charges | 66A | €189 | - | -€189 | |
| Gross operating margin | 9900 | €5,835 | -€5,904 | -€11,739 | |
| Operating profit (loss) | 9901 | €2,319 | -€8,070 | -€10,389 | |
| Financial charges | 65/66B | €167 | €161 | -€6 | -3.6% |
| Recurring financial charges | 65 | €167 | €161 | -€6 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €2,152 | -€8,231 | -€10,383 | |
| Income taxes | 67/77 | - | €411 | +€411 | |
| Profit (loss) for the period | 9904 | €2,152 | -€8,642 | -€10,794 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,152 | -€8,642 | -€10,794 |
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 3 October 2026 via checked.be.