LAMAC: 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.
LAMAC
Largest movements
- Receivables within one year +€120,000
new in 2025: €120,000
of which Other amounts receivable: +€100,000
- Cash -€23,340
down €23,340 (-56.7%), from €41,142 to €17,802
mainly Other debts (-€404,100) and Receivables within one year (-€120,000)
- Profit (loss) carried forward +€500,664
up €500,664 (+51.2%), from €977,524 to €1.5m
- Other debts -€404,100
down €404,100 (-55.9%), from €722,836 to €318,736
- Financial income +€503,431
new in 2025: €503,431
- Gross operating margin -€8,803
down €8,803, from €6,874 to -€1,929
- Taxes -€1,587
down €1,587 (-87.6%), from €1,811 to €224
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 | €1,795,733 | €1,892,393 | +€96,660 | +5.4% |
| Fixed assets | 21/28 | €1,754,590 | €1,754,590 | = | 0.0% |
| Financial fixed assets | 28 | €1,754,590 | €1,754,590 | = | 0.0% |
| Current assets | 29/58 | €41,142 | €137,802 | +€96,660 | +234.9% |
| Amounts receivable within one year | 40/41 | - | €120,000 | +€120,000 | |
| Trade receivables | 40 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 41 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €41,142 | €17,802 | -€23,340 | -56.7% |
| Total equity and liabilities | 10/49 | €1,795,733 | €1,892,393 | +€96,660 | +5.4% |
| Equity | 10/15 | €1,045,724 | €1,546,389 | +€500,664 | +47.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €977,524 | €1,478,189 | +€500,664 | +51.2% |
| Amounts payable | 17/49 | €750,008 | €346,004 | -€404,004 | -53.9% |
| Amounts payable within one year | 42/48 | €749,508 | €346,004 | -€403,504 | -53.8% |
| Trade debts | 44 | €16,359 | €20,818 | +€4,459 | +27.3% |
| Suppliers | 440/4 | €16,359 | €20,818 | +€4,459 | +27.3% |
| Taxes, remuneration and social security | 45 | €10,314 | €6,451 | -€3,863 | -37.5% |
| Taxes | 450/3 | €6,979 | €6,451 | -€528 | -7.6% |
| Remuneration and social security | 454/9 | €3,335 | - | -€3,335 | |
| Other amounts payable | 47/48 | €722,836 | €318,736 | -€404,100 | -55.9% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Other operating charges | 640/8 | €260 | €260 | = | 0.0% |
| Gross operating margin | 9900 | €6,874 | -€1,929 | -€8,803 | |
| Operating profit (loss) | 9901 | €6,614 | -€2,189 | -€8,803 | |
| Financial income | 75/76B | - | €503,431 | +€503,431 | |
| Recurring financial income | 75 | - | €503,431 | +€503,431 | |
| Financial charges | 65/66B | €374 | €353 | -€20 | -5.5% |
| Recurring financial charges | 65 | €374 | €353 | -€20 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €6,240 | €500,888 | +€494,648 | +7927.0% |
| Income taxes | 67/77 | €1,811 | €224 | -€1,587 | -87.6% |
| Profit (loss) for the period | 9904 | €4,429 | €500,664 | +€496,235 | +11204.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,429 | €500,664 | +€496,235 | +11204.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.