LAMANT ALEXANDRE: 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.
LAMANT ALEXANDRE
Largest movements
- Cash +€90,304
up €90,304 (+69.1%), from €130,772 to €221,076
mainly Net result for the year (+€124,378) and Current portion of long-term debt (+€2,188)
- Stocks and contracts +€5,109
up €5,109 (+53.8%), from €9,494 to €14,603
- Receivables within one year +€4,584
up €4,584, from €0 to €4,584
- Profit (loss) carried forward +€124,378
up €124,378 (+238.4%), from €52,171 to €176,550
- Debts after one year -€11,995
down €11,995 (-23.6%), from €50,914 to €38,919
- Other debts -€10,732
down €10,732 (-99.5%), from €10,788 to €56
- Tax, wage and social debts -€5,948
down €5,948 (-17.0%), from €34,983 to €29,036
of which Taxes: -€7,073
- Gross operating margin +€107,937
up €107,937 (+56.8%), from €189,970 to €297,907
- Staff costs +€24,231
up €24,231 (+20.0%), from €121,135 to €145,365
- Taxes +€8,435
up €8,435 (+62.9%), from €13,410 to €21,844
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 | €218,487 | €315,658 | +€97,171 | +44.5% |
| Fixed assets | 21/28 | €69,698 | €68,337 | -€1,361 | -2.0% |
| Tangible fixed assets | 22/27 | €2,998 | €1,637 | -€1,361 | -45.4% |
| Plant, machinery and equipment | 23 | €2,998 | €1,637 | -€1,361 | -45.4% |
| Financial fixed assets | 28 | €66,700 | €66,700 | = | 0.0% |
| Current assets | 29/58 | €148,789 | €247,321 | +€98,532 | +66.2% |
| Stocks and contracts in progress | 3 | €9,494 | €14,603 | +€5,109 | +53.8% |
| Stocks | 30/36 | €9,494 | €14,603 | +€5,109 | +53.8% |
| Amounts receivable within one year | 40/41 | €0 | €4,584 | +€4,584 | |
| Trade receivables | 40 | €0 | €4,584 | +€4,584 | |
| Cash at bank and in hand | 54/58 | €130,772 | €221,076 | +€90,304 | +69.1% |
| Deferred charges and accrued income | 490/1 | €8,523 | €7,058 | -€1,465 | -17.2% |
| Total equity and liabilities | 10/49 | €218,487 | €315,658 | +€97,171 | +44.5% |
| Equity | 10/15 | €72,171 | €196,550 | +€124,378 | +172.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,171 | €176,550 | +€124,378 | +238.4% |
| Amounts payable | 17/49 | €146,316 | €119,108 | -€27,208 | -18.6% |
| Amounts payable after more than one year | 17 | €50,914 | €38,919 | -€11,995 | -23.6% |
| Financial debts | 170/4 | €50,914 | €38,919 | -€11,995 | -23.6% |
| Amounts payable within one year | 42/48 | €80,402 | €65,190 | -€15,213 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €9,087 | €11,275 | +€2,188 | +24.1% |
| Trade debts | 44 | €25,394 | €24,823 | -€571 | -2.2% |
| Suppliers | 440/4 | €25,394 | €24,823 | -€571 | -2.2% |
| Advances received on contracts in progress | 46 | €150 | €0 | -€150 | -100.0% |
| Taxes, remuneration and social security | 45 | €34,983 | €29,036 | -€5,948 | -17.0% |
| Taxes | 450/3 | €20,888 | €13,815 | -€7,073 | -33.9% |
| Remuneration and social security | 454/9 | €14,095 | €15,220 | +€1,125 | +8.0% |
| Other amounts payable | 47/48 | €10,788 | €56 | -€10,732 | -99.5% |
| Accrued charges and deferred income | 492/3 | €15,000 | €15,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €121,135 | €145,365 | +€24,231 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,086 | €1,361 | +€275 | +25.3% |
| Other operating charges | 640/8 | €656 | €1,470 | +€814 | +124.1% |
| Gross operating margin | 9900 | €189,970 | €297,907 | +€107,937 | +56.8% |
| Operating profit (loss) | 9901 | €67,093 | €149,710 | +€82,617 | +123.1% |
| Financial income | 75/76B | €27 | €0 | -€27 | -100.0% |
| Recurring financial income | 75 | €27 | €0 | -€27 | -100.0% |
| Financial charges | 65/66B | €4,089 | €3,487 | -€601 | -14.7% |
| Recurring financial charges | 65 | €4,089 | €3,487 | -€601 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €63,031 | €146,223 | +€83,192 | +132.0% |
| Income taxes | 67/77 | €13,410 | €21,844 | +€8,435 | +62.9% |
| Profit (loss) for the period | 9904 | €49,621 | €124,378 | +€74,757 | +150.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,621 | €124,378 | +€74,757 | +150.7% |
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 6 October 2026 via checked.be.