LAMAR: 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.
LAMAR
Largest movements
- Receivables after one year +€52,500
up €52,500 (+13.4%), from €392,500 to €445,000
- Profit (loss) carried forward +€55,354
up €55,354 (+20.9%), from €264,615 to €319,968
- Gross operating margin +€2,254
up €2,254 (+4.8%), from €46,745 to €48,999
- Financial income +€1,570
up €1,570 (+28.9%), from €5,430 to €7,000
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 | €401,145 | €457,020 | +€55,875 | +13.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €401,145 | €457,020 | +€55,875 | +13.9% |
| Amounts receivable after more than one year | 29 | €392,500 | €445,000 | +€52,500 | +13.4% |
| Other amounts receivable | 291 | €392,500 | €445,000 | +€52,500 | +13.4% |
| Amounts receivable within one year | 40/41 | €7,362 | €9,672 | +€2,310 | +31.4% |
| Trade receivables | 40 | €6,577 | €9,577 | +€3,000 | +45.6% |
| Other amounts receivable | 41 | €785 | €96 | -€690 | -87.8% |
| Cash at bank and in hand | 54/58 | €1,283 | €2,348 | +€1,065 | +83.0% |
| Total equity and liabilities | 10/49 | €401,145 | €457,020 | +€55,875 | +13.9% |
| Equity | 10/15 | €398,420 | €453,773 | +€55,354 | +13.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €72,305 | €72,305 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,000 | €21,000 | = | 0.0% |
| Legal reserve | 130 | €21,000 | €21,000 | = | 0.0% |
| Distributable reserves | 133 | €51,305 | €51,305 | = | 0.0% |
| Profit (loss) carried forward | 14 | €264,615 | €319,968 | +€55,354 | +20.9% |
| Amounts payable | 17/49 | €2,726 | €3,247 | +€521 | +19.1% |
| Amounts payable within one year | 42/48 | €2,726 | €3,084 | +€358 | +13.1% |
| Trade debts | 44 | €272 | - | -€272 | |
| Suppliers | 440/4 | €272 | - | -€272 | |
| Other amounts payable | 47/48 | €2,453 | €3,084 | +€630 | +25.7% |
| Accrued charges and deferred income | 492/3 | - | €163 | +€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24 | - | -€24 | |
| Other operating charges | 640/8 | €516 | €578 | +€62 | +12.0% |
| Gross operating margin | 9900 | €46,745 | €48,999 | +€2,254 | +4.8% |
| Operating profit (loss) | 9901 | €46,205 | €48,421 | +€2,216 | +4.8% |
| Financial income | 75/76B | €5,430 | €7,000 | +€1,570 | +28.9% |
| Recurring financial income | 75 | €5,430 | €7,000 | +€1,570 | +28.9% |
| Financial charges | 65/66B | €60 | €67 | +€7 | +11.7% |
| Recurring financial charges | 65 | €60 | €67 | +€7 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €51,575 | €55,354 | +€3,779 | +7.3% |
| Profit (loss) for the period | 9904 | €51,575 | €55,354 | +€3,779 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,575 | €55,354 | +€3,779 | +7.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.