LAMARC: 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.
LAMARC
Largest movements
- Tangible fixed assets -€865
down €865 (-83.0%), from €1,042 to €177
of which Furniture and vehicles: -€650
- Profit (loss) carried forward -€1,486
down €1,486 (-9.9%), from -€15,010 to -€16,496
- Trade debts +€1,440
up €1,440 (+6.4%), from €22,541 to €23,981
- Gross operating margin -€2,315
down €2,315, from €1,763 to -€552
- Depreciation -€242
down €242 (-21.9%), from €1,107 to €865
- Other operating charges -€169
down €169 (-29.7%), from €568 to €400
- Financial charges +€75
up €75 (+179%), from €42 to €117
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 | €63,851 | €63,488 | -€363 | -0.6% |
| Fixed assets | 21/28 | €1,290 | €425 | -€865 | -67.0% |
| Tangible fixed assets | 22/27 | €1,042 | €177 | -€865 | -83.0% |
| Plant, machinery and equipment | 23 | €392 | €177 | -€215 | -54.8% |
| Furniture and vehicles | 24 | €650 | - | -€650 | |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €62,561 | €63,063 | +€502 | +0.8% |
| Stocks and contracts in progress | 3 | €1,950 | €1,950 | = | 0.0% |
| Stocks | 30/36 | €1,950 | €1,950 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €60,165 | €60,351 | +€186 | +0.3% |
| Trade receivables | 40 | €58,571 | €59,475 | +€903 | +1.5% |
| Other amounts receivable | 41 | €1,593 | €876 | -€717 | -45.0% |
| Cash at bank and in hand | 54/58 | €419 | €762 | +€343 | +81.9% |
| Deferred charges and accrued income | 490/1 | €27 | - | -€27 | |
| Total equity and liabilities | 10/49 | €63,851 | €63,488 | -€363 | -0.6% |
| Equity | 10/15 | €40,950 | €39,464 | -€1,486 | -3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,360 | €37,360 | = | 0.0% |
| Distributable reserves | 133 | €37,360 | €37,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,010 | -€16,496 | -€1,486 | -9.9% |
| Amounts payable | 17/49 | €22,901 | €24,025 | +€1,123 | +4.9% |
| Amounts payable within one year | 42/48 | €22,857 | €24,012 | +€1,155 | +5.1% |
| Trade debts | 44 | €22,541 | €23,981 | +€1,440 | +6.4% |
| Suppliers | 440/4 | €22,541 | €23,981 | +€1,440 | +6.4% |
| Taxes, remuneration and social security | 45 | €116 | €31 | -€84 | -73.0% |
| Taxes | 450/3 | €116 | €31 | -€84 | -73.0% |
| Other amounts payable | 47/48 | €200 | - | -€200 | |
| Accrued charges and deferred income | 492/3 | €44 | €12 | -€32 | -72.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,107 | €865 | -€242 | -21.9% |
| Other operating charges | 640/8 | €568 | €400 | -€169 | -29.7% |
| Gross operating margin | 9900 | €1,763 | -€552 | -€2,315 | |
| Operating profit (loss) | 9901 | €87 | -€1,817 | -€1,904 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €42 | €117 | +€75 | +179% |
| Recurring financial charges | 65 | €42 | €117 | +€75 | +179% |
| Profit (loss) for the period before taxes | 9903 | €46 | -€1,934 | -€1,980 | |
| Profit (loss) for the period | 9904 | €46 | -€1,934 | -€1,980 | |
| Profit (loss) for the period to be appropriated | 9905 | €46 | -€1,934 | -€1,980 |
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 15 October 2026 via checked.be.