LAMARITA: 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.
LAMARITA
Largest movements
- Receivables within one year +€8,937
up €8,937 (+35.1%), from €25,461 to €34,398
of which Trade receivables: +€5,365
- Stocks and contracts +€4,300
up €4,300 (+8.0%), from €53,627 to €57,927
- Trade debts +€11,851
up €11,851 (+40.0%), from €29,651 to €41,502
- Profit (loss) carried forward +€1,090
up €1,090 (+3.5%), from €30,779 to €31,869
- Gross operating margin -€22,798
down €22,798 (-70.5%), from €32,342 to €9,544
- Staff costs -€17,560
down €17,560 (-58.1%), from €30,218 to €12,658
- Financial income +€2,450
up €2,450 (+42.1%), from €5,815 to €8,264
of which Financial income: +€2,450
- Depreciation -€2,003
no longer reported in 2025 (was €2,003)
- Taxes +€1,200
up €1,200 (+42.9%), from €2,800 to €4,000
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.
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 | €88,001 | €100,150 | +€12,149 | +13.8% |
| Fixed assets | 21/28 | €150 | - | -€150 | |
| Financial fixed assets | 28 | €150 | - | -€150 | |
| Current assets | 29/58 | €87,851 | €100,150 | +€12,299 | +14.0% |
| Stocks and contracts in progress | 3 | €53,627 | €57,927 | +€4,300 | +8.0% |
| Stocks | 30/36 | €53,627 | €57,927 | +€4,300 | +8.0% |
| Amounts receivable within one year | 40/41 | €25,461 | €34,398 | +€8,937 | +35.1% |
| Trade receivables | 40 | €25,153 | €30,517 | +€5,365 | +21.3% |
| Other amounts receivable | 41 | €308 | €3,880 | +€3,572 | +1,158% |
| Cash at bank and in hand | 54/58 | €8,763 | €7,825 | -€938 | -10.7% |
| Total equity and liabilities | 10/49 | €88,001 | €100,150 | +€12,149 | +13.8% |
| Equity | 10/15 | €40,779 | €41,869 | +€1,090 | +2.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,779 | €31,869 | +€1,090 | +3.5% |
| Amounts payable | 17/49 | €47,222 | €58,281 | +€11,059 | +23.4% |
| Amounts payable within one year | 42/48 | €47,222 | €58,281 | +€11,059 | +23.4% |
| Trade debts | 44 | €29,651 | €41,502 | +€11,851 | +40.0% |
| Suppliers | 440/4 | €29,651 | €41,502 | +€11,851 | +40.0% |
| Taxes, remuneration and social security | 45 | €15,790 | €14,998 | -€792 | -5.0% |
| Taxes | 450/3 | €3,970 | €5,203 | +€1,233 | +31.1% |
| Remuneration and social security | 454/9 | €11,820 | €9,795 | -€2,025 | -17.1% |
| Other amounts payable | 47/48 | €1,781 | €1,781 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €30,218 | €12,658 | -€17,560 | -58.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,003 | - | -€2,003 | |
| Other operating charges | 640/8 | €952 | - | -€952 | |
| Gross operating margin | 9900 | €32,342 | €9,544 | -€22,798 | -70.5% |
| Operating profit (loss) | 9901 | -€831 | -€3,114 | -€2,283 | -275% |
| Financial income | 75/76B | €5,815 | €8,264 | +€2,450 | +42.1% |
| Recurring financial income | 75 | €5,815 | €8,264 | +€2,450 | +42.1% |
| Non-recurring financial income | 76B | €5,815 | €8,264 | +€2,450 | +42.1% |
| Financial charges | 65/66B | €73 | €61 | -€13 | -17.0% |
| Recurring financial charges | 65 | €73 | €61 | -€13 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €4,911 | €5,090 | +€179 | +3.7% |
| Income taxes | 67/77 | €2,800 | €4,000 | +€1,200 | +42.9% |
| Profit (loss) for the period | 9904 | €2,111 | €1,090 | -€1,021 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,111 | €1,090 | -€1,021 | -48.4% |
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 23 October 2026 via checked.be.