Lamac Machinery: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Lamac Machinery
Largest movements
- Receivables within one year -€135,539
down €135,539 (-74.6%), from €181,757 to €46,218
of which Trade receivables: -€145,985
- Cash +€49,046
up €49,046 (+16.3%), from €300,243 to €349,289
mainly Other debts (+€155,610) and Receivables within one year (+€135,539)
- Stocks and contracts +€9,256
up €9,256 (+4.1%), from €223,759 to €233,015
of which Contracts in progress: +€16,380
- Reserves -€157,818
down €157,818 (-56.3%), from €280,546 to €122,728
of which Distributable reserves: -€160,550
- Other debts +€155,610
up €155,610 (+197%), from €79,084 to €234,694
- Trade debts -€82,078
down €82,078 (-88.5%), from €92,772 to €10,695
- Gross operating margin +€42,955
up €42,955 (+19.2%), from €224,090 to €267,045
- Staff costs +€40,123
up €40,123 (+36.1%), from €111,140 to €151,263
- Taxes +€7,331
up €7,331 (+25.5%), from €28,804 to €36,134
- Financial income -€3,323
down €3,323 (-63.8%), from €5,209 to €1,886
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 | €720,857 | €640,675 | -€80,182 | -11.1% |
| Fixed assets | 21/28 | €9,237 | €7,620 | -€1,618 | -17.5% |
| Tangible fixed assets | 22/27 | €9,237 | €7,620 | -€1,618 | -17.5% |
| Plant, machinery and equipment | 23 | €4,575 | €3,206 | -€1,369 | -29.9% |
| Furniture and vehicles | 24 | €2,818 | €2,920 | +€102 | +3.6% |
| Other tangible fixed assets | 26 | €1,845 | €1,494 | -€351 | -19.0% |
| Current assets | 29/58 | €711,620 | €633,055 | -€78,564 | -11.0% |
| Stocks and contracts in progress | 3 | €223,759 | €233,015 | +€9,256 | +4.1% |
| Stocks | 30/36 | €100,239 | €93,115 | -€7,124 | -7.1% |
| Contracts in progress | 37 | €123,520 | €139,900 | +€16,380 | +13.3% |
| Amounts receivable within one year | 40/41 | €181,757 | €46,218 | -€135,539 | -74.6% |
| Trade receivables | 40 | €168,156 | €22,171 | -€145,985 | -86.8% |
| Other amounts receivable | 41 | €13,601 | €24,047 | +€10,446 | +76.8% |
| Cash at bank and in hand | 54/58 | €300,243 | €349,289 | +€49,046 | +16.3% |
| Deferred charges and accrued income | 490/1 | €5,861 | €4,534 | -€1,327 | -22.6% |
| Total equity and liabilities | 10/49 | €720,857 | €640,675 | -€80,182 | -11.1% |
| Equity | 10/15 | €530,546 | €372,728 | -€157,818 | -29.7% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €280,546 | €122,728 | -€157,818 | -56.3% |
| Non-distributable reserves | 130/1 | €22,268 | €25,000 | +€2,732 | +12.3% |
| Legal reserve | 130 | €22,268 | €25,000 | +€2,732 | +12.3% |
| Distributable reserves | 133 | €258,278 | €97,728 | -€160,550 | -62.2% |
| Amounts payable | 17/49 | €190,311 | €267,947 | +€77,636 | +40.8% |
| Amounts payable within one year | 42/48 | €189,913 | €266,823 | +€76,910 | +40.5% |
| Trade debts | 44 | €92,772 | €10,695 | -€82,078 | -88.5% |
| Suppliers | 440/4 | €92,772 | €10,695 | -€82,078 | -88.5% |
| Taxes, remuneration and social security | 45 | €18,057 | €21,434 | +€3,378 | +18.7% |
| Taxes | 450/3 | €3,994 | €2,339 | -€1,655 | -41.4% |
| Remuneration and social security | 454/9 | €14,063 | €19,096 | +€5,033 | +35.8% |
| Other amounts payable | 47/48 | €79,084 | €234,694 | +€155,610 | +197% |
| Accrued charges and deferred income | 492/3 | €398 | €1,124 | +€726 | +182% |
| Non-recurring operating income | 76A | - | €1,780 | +€1,780 | |
| Remuneration, social security and pensions | 62 | €111,140 | €151,263 | +€40,123 | +36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,585 | €3,894 | +€309 | +8.6% |
| Other operating charges | 640/8 | €765 | €778 | +€13 | +1.7% |
| Gross operating margin | 9900 | €224,090 | €267,045 | +€42,955 | +19.2% |
| Operating profit (loss) | 9901 | €108,599 | €111,109 | +€2,510 | +2.3% |
| Financial income | 75/76B | €5,209 | €1,886 | -€3,323 | -63.8% |
| Recurring financial income | 75 | €5,209 | €1,886 | -€3,323 | -63.8% |
| Financial charges | 65/66B | €1,720 | €1,218 | -€503 | -29.2% |
| Recurring financial charges | 65 | €1,720 | €1,218 | -€503 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €112,088 | €111,778 | -€310 | -0.3% |
| Income taxes | 67/77 | €28,804 | €36,134 | +€7,331 | +25.5% |
| Profit (loss) for the period | 9904 | €83,284 | €75,643 | -€7,641 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €83,284 | €75,643 | -€7,641 | -9.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.