LAMA TECHNICS: 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 TECHNICS
Largest movements
- Receivables within one year +€59,823
up €59,823 (+53.2%), from €112,535 to €172,358
of which Other amounts receivable: +€32,624
- Tangible fixed assets +€8,563
new in 2025: €8,563
- Cash -€4,772
down €4,772 (-54.5%), from €8,749 to €3,977
mainly Receivables within one year (-€59,823) and Advances received (-€22,130)
- Profit (loss) carried forward +€64,768
up €64,768 (+111.2%), from €58,253 to €123,022
- Advances received -€22,130
no longer reported in 2025 (was €22,130)
- Tax, wage and social debts +€17,888
up €17,888 (+54.6%), from €32,762 to €50,651
- Contributions +€3,000
new in 2025: €3,000
- Gross operating margin +€6,014
up €6,014 (+8.4%), from €71,445 to €77,459
- Taxes -€3,286
down €3,286 (-16.7%), from €19,712 to €16,426
- Other operating charges +€1,162
new in 2025: €1,162
- Depreciation +€946
new in 2025: €946
- Financial charges +€932
up €932 (+466.1%), from €200 to €1,132
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 | €121,440 | €185,018 | +€63,579 | +52.4% |
| Fixed assets | 21/28 | - | €8,563 | +€8,563 | |
| Tangible fixed assets | 22/27 | - | €8,563 | +€8,563 | |
| Plant, machinery and equipment | 23 | - | €8,563 | +€8,563 | |
| Current assets | 29/58 | €121,440 | €176,455 | +€55,015 | +45.3% |
| Amounts receivable within one year | 40/41 | €112,535 | €172,358 | +€59,823 | +53.2% |
| Trade receivables | 40 | €786 | €27,984 | +€27,199 | +3462.5% |
| Other amounts receivable | 41 | €111,749 | €144,373 | +€32,624 | +29.2% |
| Cash at bank and in hand | 54/58 | €8,749 | €3,977 | -€4,772 | -54.5% |
| Deferred charges and accrued income | 490/1 | €156 | €120 | -€36 | -23.0% |
| Total equity and liabilities | 10/49 | €121,440 | €185,018 | +€63,579 | +52.4% |
| Equity | 10/15 | €58,253 | €126,022 | +€67,768 | +116.3% |
| Contributions | 10/11 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €58,253 | €123,022 | +€64,768 | +111.2% |
| Amounts payable | 17/49 | €63,186 | €58,996 | -€4,190 | -6.6% |
| Amounts payable within one year | 42/48 | €63,186 | €58,996 | -€4,190 | -6.6% |
| Trade debts | 44 | €3,128 | €1,884 | -€1,244 | -39.8% |
| Suppliers | 440/4 | €3,128 | €1,884 | -€1,244 | -39.8% |
| Advances received on contracts in progress | 46 | €22,130 | - | -€22,130 | |
| Taxes, remuneration and social security | 45 | €32,762 | €50,651 | +€17,888 | +54.6% |
| Taxes | 450/3 | €32,762 | €50,651 | +€17,888 | +54.6% |
| Other amounts payable | 47/48 | €5,166 | €6,462 | +€1,296 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €946 | +€946 | |
| Other operating charges | 640/8 | - | €1,162 | +€1,162 | |
| Gross operating margin | 9900 | €71,445 | €77,459 | +€6,014 | +8.4% |
| Operating profit (loss) | 9901 | €71,445 | €75,351 | +€3,906 | +5.5% |
| Financial income | 75/76B | €6,720 | €6,976 | +€255 | +3.8% |
| Recurring financial income | 75 | €6,720 | €6,976 | +€255 | +3.8% |
| Financial charges | 65/66B | €200 | €1,132 | +€932 | +466.1% |
| Recurring financial charges | 65 | €200 | €1,132 | +€932 | +466.1% |
| Profit (loss) for the period before taxes | 9903 | €77,965 | €81,195 | +€3,230 | +4.1% |
| Income taxes | 67/77 | €19,712 | €16,426 | -€3,286 | -16.7% |
| Profit (loss) for the period | 9904 | €58,253 | €64,768 | +€6,515 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,253 | €64,768 | +€6,515 | +11.2% |
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 2 October 2026 via checked.be.