LAMA.TX: 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.TX
Largest movements
- Tangible fixed assets +€10,226
up €10,226 (+92.4%), from €11,064 to €21,290
of which Other tangible fixed assets: +€6,687
- Receivables within one year +€6,473
up €6,473 (+844%), from €767 to €7,240
of which Trade receivables: +€6,084
- Cash -€1,102
down €1,102 (-28.8%), from €3,824 to €2,722
mainly Investment in fixed assets (net) (-€13,028) and Receivables within one year (-€6,473)
- Deferred charges and accrued income -€566
no longer reported in 2025 (was €566)
- Trade debts +€23,807
up €23,807 (+2,224%), from €1,071 to €24,878
- Profit (loss) carried forward -€5,406
down €5,406 (-220%), from -€2,463 to -€7,869
- Other debts -€3,370
down €3,370 (-37.0%), from €9,114 to €5,744
- Gross operating margin -€923
down €923 (-19.4%), from €4,758 to €3,835
- Depreciation -€652
down €652 (-18.9%), from €3,455 to €2,803
- Other operating charges -€486
down €486 (-75.1%), from €647 to €161
- Financial charges +€115
up €115 (+118%), from €98 to €213
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 | €16,221 | €31,252 | +€15,031 | +92.7% |
| Fixed assets | 21/28 | €11,064 | €21,290 | +€10,226 | +92.4% |
| Tangible fixed assets | 22/27 | €11,064 | €21,290 | +€10,226 | +92.4% |
| Furniture and vehicles | 24 | €11,064 | €14,602 | +€3,538 | +32.0% |
| Other tangible fixed assets | 26 | - | €6,687 | +€6,687 | |
| Current assets | 29/58 | €5,157 | €9,962 | +€4,805 | +93.2% |
| Amounts receivable within one year | 40/41 | €767 | €7,240 | +€6,473 | +844% |
| Trade receivables | 40 | €292 | €6,377 | +€6,084 | +2,082% |
| Other amounts receivable | 41 | €475 | €863 | +€388 | +81.8% |
| Cash at bank and in hand | 54/58 | €3,824 | €2,722 | -€1,102 | -28.8% |
| Deferred charges and accrued income | 490/1 | €566 | - | -€566 | |
| Total equity and liabilities | 10/49 | €16,221 | €31,252 | +€15,031 | +92.7% |
| Equity | 10/15 | -€1,963 | -€7,369 | -€5,406 | -275% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,463 | -€7,869 | -€5,406 | -220% |
| Amounts payable | 17/49 | €18,184 | €38,621 | +€20,437 | +112% |
| Amounts payable within one year | 42/48 | €18,184 | €38,621 | +€20,437 | +112% |
| Trade debts | 44 | €1,071 | €24,878 | +€23,807 | +2,224% |
| Suppliers | 440/4 | €1,071 | €24,878 | +€23,807 | +2,224% |
| Taxes, remuneration and social security | 45 | €8,000 | €8,000 | = | 0.0% |
| Remuneration and social security | 454/9 | €8,000 | €8,000 | = | 0.0% |
| Other amounts payable | 47/48 | €9,114 | €5,744 | -€3,370 | -37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,455 | €2,803 | -€652 | -18.9% |
| Other operating charges | 640/8 | €647 | €161 | -€486 | -75.1% |
| Non-recurring operating charges | 66A | - | €6,064 | +€6,064 | |
| Gross operating margin | 9900 | €4,758 | €3,835 | -€923 | -19.4% |
| Operating profit (loss) | 9901 | €656 | -€5,193 | -€5,849 | |
| Financial charges | 65/66B | €98 | €213 | +€115 | +118% |
| Recurring financial charges | 65 | €98 | €213 | +€115 | +118% |
| Profit (loss) for the period before taxes | 9903 | €558 | -€5,406 | -€5,964 | |
| Profit (loss) for the period | 9904 | €558 | -€5,406 | -€5,964 | |
| Profit (loss) for the period to be appropriated | 9905 | €558 | -€5,406 | -€5,964 |
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 17 October 2026 via checked.be.