LAMACON: 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.
LAMACON
Largest movements
- Cash +€55,296
up €55,296 (+22.7%), from €243,525 to €298,821
mainly Net result for the year (+€86,681) and Tax, wage and social debts (+€23,378)
- Tangible fixed assets +€11,356
up €11,356 (+31.4%), from €36,142 to €47,498
of which Furniture and vehicles: +€18,255
- Reserves +€80,231
up €80,231 (+21.8%), from €368,186 to €448,418
- Other debts -€41,258
down €41,258 (-82.5%), from €50,025 to €8,767
- Tax, wage and social debts +€23,378
up €23,378 (+135%), from €17,343 to €40,721
of which Taxes: +€37,579
- Gross operating margin +€16,019
up €16,019 (+13.7%), from €116,527 to €132,547
- Financial income -€4,005
down €4,005 (-71.8%), from €5,581 to €1,576
- Taxes +€3,105
up €3,105 (+9.8%), from €31,619 to €34,725
- Depreciation +€2,310
up €2,310 (+30.5%), from €7,575 to €9,885
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 | €465,230 | €532,755 | +€67,525 | +14.5% |
| Fixed assets | 21/28 | €36,142 | €47,498 | +€11,356 | +31.4% |
| Tangible fixed assets | 22/27 | €36,142 | €47,498 | +€11,356 | +31.4% |
| Land and buildings | 22 | €31,322 | €25,695 | -€5,627 | -18.0% |
| Plant, machinery and equipment | 23 | €4,820 | €3,549 | -€1,271 | -26.4% |
| Furniture and vehicles | 24 | - | €18,255 | +€18,255 | |
| Current assets | 29/58 | €429,088 | €485,257 | +€56,169 | +13.1% |
| Amounts receivable within one year | 40/41 | €39,335 | €39,365 | +€30 | +0.1% |
| Trade receivables | 40 | €39,043 | €38,896 | -€147 | -0.4% |
| Other amounts receivable | 41 | €292 | €470 | +€178 | +60.8% |
| Current investments | 50/53 | €142,274 | €142,274 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €243,525 | €298,821 | +€55,296 | +22.7% |
| Deferred charges and accrued income | 490/1 | €3,954 | €4,797 | +€843 | +21.3% |
| Total equity and liabilities | 10/49 | €465,230 | €532,755 | +€67,525 | +14.5% |
| Equity | 10/15 | €386,786 | €467,018 | +€80,231 | +20.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €368,186 | €448,418 | +€80,231 | +21.8% |
| Distributable reserves | 133 | €368,186 | €448,418 | +€80,231 | +21.8% |
| Amounts payable | 17/49 | €78,444 | €65,737 | -€12,706 | -16.2% |
| Amounts payable within one year | 42/48 | €78,444 | €65,737 | -€12,706 | -16.2% |
| Trade debts | 44 | €11,076 | €16,249 | +€5,174 | +46.7% |
| Suppliers | 440/4 | €11,076 | €16,249 | +€5,174 | +46.7% |
| Taxes, remuneration and social security | 45 | €17,343 | €40,721 | +€23,378 | +135% |
| Taxes | 450/3 | - | €37,579 | +€37,579 | |
| Remuneration and social security | 454/9 | €17,343 | €3,142 | -€14,201 | -81.9% |
| Other amounts payable | 47/48 | €50,025 | €8,767 | -€41,258 | -82.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,575 | €9,885 | +€2,310 | +30.5% |
| Other operating charges | 640/8 | €1,652 | €1,695 | +€42 | +2.6% |
| Gross operating margin | 9900 | €116,527 | €132,547 | +€16,019 | +13.7% |
| Operating profit (loss) | 9901 | €107,300 | €120,967 | +€13,667 | +12.7% |
| Financial income | 75/76B | €5,581 | €1,576 | -€4,005 | -71.8% |
| Recurring financial income | 75 | €5,581 | €1,576 | -€4,005 | -71.8% |
| Financial charges | 65/66B | €1,056 | €1,138 | +€82 | +7.8% |
| Recurring financial charges | 65 | €1,056 | €1,138 | +€82 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €111,825 | €121,405 | +€9,580 | +8.6% |
| Income taxes | 67/77 | €31,619 | €34,725 | +€3,105 | +9.8% |
| Profit (loss) for the period | 9904 | €80,206 | €86,681 | +€6,475 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €80,206 | €86,681 | +€6,475 | +8.1% |
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 14 October 2026 via checked.be.