LAMARIS CONSULT: 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.
LAMARIS CONSULT
Largest movements
- Cash +€27,503
up €27,503 (+600%), from €4,582 to €32,086
mainly Net result for the year (+€29,291) and Tax, wage and social debts (+€6,228)
- Intangible fixed assets +€4,531
new in 2025: €4,531
- Receivables within one year +€3,497
up €3,497 (+229%), from €1,525 to €5,022
- Deferred charges and accrued income -€582
down €582 (-43.6%), from €1,335 to €752
- Profit (loss) carried forward +€29,291
up €29,291 (+290%), from €10,102 to €39,393
- Tax, wage and social debts +€6,228
up €6,228 (+372%), from €1,674 to €7,903
- Other debts -€500
no longer reported in 2025 (was €500)
- Turnover +€38,494
up €38,494 (+519%), from €7,417 to €45,912
- Gross operating margin +€37,543
up €37,543 (+961%), from €3,908 to €41,451
- Taxes +€9,192
up €9,192 (+1,301%), from €706 to €9,899
- Purchases and services +€951
up €951 (+27.1%), from €3,510 to €4,461
- Depreciation +€539
up €539 (+33.0%), from €1,632 to €2,170
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 | €12,461 | €47,305 | +€34,844 | +280% |
| Fixed assets | 21/28 | €5,019 | €9,445 | +€4,426 | +88.2% |
| Intangible fixed assets | 21 | - | €4,531 | +€4,531 | |
| Tangible fixed assets | 22/27 | €5,019 | €4,914 | -€105 | -2.1% |
| Furniture and vehicles | 24 | €5,019 | €4,914 | -€105 | -2.1% |
| Current assets | 29/58 | €7,442 | €37,860 | +€30,418 | +409% |
| Amounts receivable within one year | 40/41 | €1,525 | €5,022 | +€3,497 | +229% |
| Trade receivables | 40 | €1,525 | €5,022 | +€3,497 | +229% |
| Cash at bank and in hand | 54/58 | €4,582 | €32,086 | +€27,503 | +600% |
| Deferred charges and accrued income | 490/1 | €1,335 | €752 | -€582 | -43.6% |
| Total equity and liabilities | 10/49 | €12,461 | €47,305 | +€34,844 | +280% |
| Equity | 10/15 | €10,112 | €39,403 | +€29,291 | +290% |
| Contributions | 10/11 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,102 | €39,393 | +€29,291 | +290% |
| Amounts payable | 17/49 | €2,350 | €7,903 | +€5,553 | +236% |
| Amounts payable within one year | 42/48 | €2,350 | €7,903 | +€5,553 | +236% |
| Trade debts | 44 | €175 | - | -€175 | |
| Suppliers | 440/4 | €175 | - | -€175 | |
| Taxes, remuneration and social security | 45 | €1,674 | €7,903 | +€6,228 | +372% |
| Taxes | 450/3 | €1,674 | €7,903 | +€6,228 | +372% |
| Other amounts payable | 47/48 | €500 | - | -€500 | |
| Turnover | 70 | €7,417 | €45,912 | +€38,494 | +519% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,510 | €4,461 | +€951 | +27.1% |
| Remuneration, social security and pensions | 62 | -€31 | - | +€31 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,632 | €2,170 | +€539 | +33.0% |
| Other operating charges | 640/8 | €100 | €20 | -€80 | -80.0% |
| Gross operating margin | 9900 | €3,908 | €41,451 | +€37,543 | +961% |
| Operating profit (loss) | 9901 | €2,207 | €39,260 | +€37,054 | +1,679% |
| Financial income | 75/76B | €0 | €1 | +€1 | +4,850% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +4,850% |
| Financial charges | 65/66B | €20 | €71 | +€52 | +259% |
| Recurring financial charges | 65 | €20 | €71 | +€52 | +259% |
| Profit (loss) for the period before taxes | 9903 | €2,187 | €39,190 | +€37,003 | +1,692% |
| Income taxes | 67/77 | €706 | €9,899 | +€9,192 | +1,301% |
| Profit (loss) for the period | 9904 | €1,480 | €29,291 | +€27,811 | +1,879% |
| Profit (loss) for the period to be appropriated | 9905 | €1,480 | €29,291 | +€27,811 | +1,879% |
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 16 October 2026 via checked.be.