LAMAKINA: 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.
LAMAKINA
Largest movements
- Receivables within one year +€9,601
up €9,601 (+222.7%), from €4,312 to €13,913
of which Trade receivables: +€8,979
- Deferred charges and accrued income +€3,394
new in 2025: €3,394
- Tangible fixed assets +€2,539
new in 2025: €2,539
- Formation expenses -€1,979
no longer reported in 2025 (was €1,979)
- Profit (loss) carried forward +€17,997
up €17,997 (+504.1%), from €3,570 to €21,567
- Trade debts -€2,632
down €2,632 (-56.9%), from €4,629 to €1,997
- Other debts -€1,257
down €1,257 (-20.4%), from €6,160 to €4,903
- Tax, wage and social debts -€488
down €488 (-6.2%), from €7,813 to €7,325
of which Taxes: -€3,272
- Gross operating margin +€12,002
up €12,002 (+89.2%), from €13,457 to €25,459
- Depreciation +€2,564
up €2,564 (+5697.8%), from €45 to €2,609
- Financial charges +€651
new in 2025: €651
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 | €25,172 | €38,792 | +€13,620 | +54.1% |
| Formation expenses | 20 | €1,979 | - | -€1,979 | |
| Fixed assets | 21/28 | - | €2,539 | +€2,539 | |
| Tangible fixed assets | 22/27 | - | €2,539 | +€2,539 | |
| Furniture and vehicles | 24 | - | €2,539 | +€2,539 | |
| Current assets | 29/58 | €23,193 | €36,253 | +€13,060 | +56.3% |
| Amounts receivable within one year | 40/41 | €4,312 | €13,913 | +€9,601 | +222.7% |
| Trade receivables | 40 | - | €8,979 | +€8,979 | |
| Other amounts receivable | 41 | €4,312 | €4,934 | +€622 | +14.4% |
| Cash at bank and in hand | 54/58 | €18,881 | €18,946 | +€65 | +0.3% |
| Deferred charges and accrued income | 490/1 | - | €3,394 | +€3,394 | |
| Total equity and liabilities | 10/49 | €25,172 | €38,792 | +€13,620 | +54.1% |
| Equity | 10/15 | €6,570 | €24,567 | +€17,997 | +273.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,570 | €21,567 | +€17,997 | +504.1% |
| Amounts payable | 17/49 | €18,602 | €14,225 | -€4,377 | -23.5% |
| Amounts payable within one year | 42/48 | €18,602 | €14,225 | -€4,377 | -23.5% |
| Trade debts | 44 | €4,629 | €1,997 | -€2,632 | -56.9% |
| Suppliers | 440/4 | €4,629 | €1,997 | -€2,632 | -56.9% |
| Taxes, remuneration and social security | 45 | €7,813 | €7,325 | -€488 | -6.2% |
| Taxes | 450/3 | €7,813 | €4,541 | -€3,272 | -41.9% |
| Remuneration and social security | 454/9 | - | €2,784 | +€2,784 | |
| Other amounts payable | 47/48 | €6,160 | €4,903 | -€1,257 | -20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45 | €2,609 | +€2,564 | +5697.8% |
| Other operating charges | 640/8 | - | €135 | +€135 | |
| Gross operating margin | 9900 | €13,457 | €25,459 | +€12,002 | +89.2% |
| Operating profit (loss) | 9901 | €13,412 | €22,715 | +€9,303 | +69.4% |
| Financial income | 75/76B | €131 | - | -€131 | |
| Recurring financial income | 75 | €131 | - | -€131 | |
| Financial charges | 65/66B | - | €651 | +€651 | |
| Recurring financial charges | 65 | - | €651 | +€651 | |
| Profit (loss) for the period before taxes | 9903 | €13,543 | €22,064 | +€8,521 | +62.9% |
| Income taxes | 67/77 | €3,813 | €4,067 | +€254 | +6.7% |
| Profit (loss) for the period | 9904 | €9,730 | €17,997 | +€8,267 | +85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,730 | €17,997 | +€8,267 | +85.0% |
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 4 October 2026 via checked.be.