LAMAPAU: 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.
LAMAPAU
Largest movements
- Tangible fixed assets +€5,552
up €5,552 (+980%), from €566 to €6,119
of which Furniture and vehicles: +€5,719
- Receivables within one year -€5,134
down €5,134 (-28.4%), from €18,054 to €12,920
- Reserves +€8,000
up €8,000 (+9.7%), from €82,860 to €90,860
of which Distributable reserves: +€8,000
- Tax, wage and social debts -€6,764
down €6,764 (-66.6%), from €10,157 to €3,393
- Gross operating margin +€26,438
up €26,438, from -€8,927 to €17,512
- Other operating charges +€3,180
up €3,180 (+1,160%), from €274 to €3,454
- Depreciation +€2,809
up €2,809 (+884%), from €318 to €3,127
- Financial charges -€1,506
down €1,506 (-44.7%), from €3,371 to €1,865
- Taxes +€800
new in 2025: €800
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 | €155,824 | €157,534 | +€1,710 | +1.1% |
| Fixed assets | 21/28 | €566 | €6,219 | +€5,652 | +998% |
| Tangible fixed assets | 22/27 | €566 | €6,119 | +€5,552 | +980% |
| Furniture and vehicles | 24 | €68 | €5,787 | +€5,719 | +8,462% |
| Other tangible fixed assets | 26 | €499 | €332 | -€166 | -33.4% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €155,257 | €151,315 | -€3,942 | -2.5% |
| Amounts receivable after more than one year | 29 | €137,092 | €137,092 | = | 0.0% |
| Other amounts receivable | 291 | €137,092 | €137,092 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,054 | €12,920 | -€5,134 | -28.4% |
| Other amounts receivable | 41 | €18,054 | €12,920 | -€5,134 | -28.4% |
| Cash at bank and in hand | 54/58 | €112 | €840 | +€729 | +653% |
| Deferred charges and accrued income | 490/1 | - | €463 | +€463 | |
| Total equity and liabilities | 10/49 | €155,824 | €157,534 | +€1,710 | +1.1% |
| Equity | 10/15 | €140,640 | €149,588 | +€8,948 | +6.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €82,860 | €90,860 | +€8,000 | +9.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €81,000 | €89,000 | +€8,000 | +9.9% |
| Profit (loss) carried forward | 14 | €45,280 | €46,228 | +€948 | +2.1% |
| Amounts payable | 17/49 | €15,183 | €7,945 | -€7,238 | -47.7% |
| Amounts payable within one year | 42/48 | €15,183 | €7,945 | -€7,238 | -47.7% |
| Financial debts | 43 | €2,809 | €3,885 | +€1,077 | +38.3% |
| Credit institutions | 430/8 | €2,809 | €3,885 | +€1,077 | +38.3% |
| Trade debts | 44 | €2,218 | €667 | -€1,551 | -69.9% |
| Suppliers | 440/4 | €2,218 | €667 | -€1,551 | -69.9% |
| Taxes, remuneration and social security | 45 | €10,157 | €3,393 | -€6,764 | -66.6% |
| Taxes | 450/3 | €10,157 | €3,393 | -€6,764 | -66.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €318 | €3,127 | +€2,809 | +884% |
| Other operating charges | 640/8 | €274 | €3,454 | +€3,180 | +1,160% |
| Gross operating margin | 9900 | -€8,927 | €17,512 | +€26,438 | |
| Operating profit (loss) | 9901 | -€9,518 | €10,931 | +€20,449 | |
| Financial income | 75/76B | €1,242 | €682 | -€560 | -45.1% |
| Recurring financial income | 75 | €1,242 | €682 | -€560 | -45.1% |
| Financial charges | 65/66B | €3,371 | €1,865 | -€1,506 | -44.7% |
| Recurring financial charges | 65 | €3,371 | €1,865 | -€1,506 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,647 | €9,748 | +€21,395 | |
| Income taxes | 67/77 | - | €800 | +€800 | |
| Profit (loss) for the period | 9904 | -€11,647 | €8,948 | +€20,595 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,647 | €8,948 | +€20,595 |
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 17 October 2026 via checked.be.