LAMASCO: 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.
LAMASCO
Largest movements
- Receivables within one year +€12,499
up €12,499 (+38.7%), from €32,316 to €44,814
of which Other amounts receivable: +€15,165
- Tangible fixed assets -€11,374
down €11,374 (-31.3%), from €36,374 to €25,000
- Reserves +€4,491
up €4,491 (+7.7%), from €58,035 to €62,526
of which Distributable reserves: +€4,491
- Tax, wage and social debts -€3,140
down €3,140 (-57.7%), from €5,439 to €2,300
- Gross operating margin -€7,106
down €7,106 (-24.6%), from €28,921 to €21,816
- Taxes -€3,140
down €3,140 (-57.7%), from €5,439 to €2,300
- Depreciation +€2,275
up €2,275 (+25.0%), from €9,100 to €11,374
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 | €131,150 | €132,502 | +€1,351 | +1.0% |
| Fixed assets | 21/28 | €36,374 | €25,000 | -€11,374 | -31.3% |
| Tangible fixed assets | 22/27 | €36,374 | €25,000 | -€11,374 | -31.3% |
| Land and buildings | 22 | €36,374 | €25,000 | -€11,374 | -31.3% |
| Current assets | 29/58 | €94,776 | €107,502 | +€12,726 | +13.4% |
| Amounts receivable within one year | 40/41 | €32,316 | €44,814 | +€12,499 | +38.7% |
| Trade receivables | 40 | €2,666 | - | -€2,666 | |
| Other amounts receivable | 41 | €29,650 | €44,814 | +€15,165 | +51.1% |
| Cash at bank and in hand | 54/58 | €62,460 | €62,687 | +€227 | +0.4% |
| Total equity and liabilities | 10/49 | €131,150 | €132,502 | +€1,351 | +1.0% |
| Equity | 10/15 | €89,237 | €93,728 | +€4,491 | +5.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €58,035 | €62,526 | +€4,491 | +7.7% |
| 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 | €56,175 | €60,666 | +€4,491 | +8.0% |
| Profit (loss) carried forward | 14 | €25,002 | €25,002 | = | 0.0% |
| Amounts payable | 17/49 | €41,913 | €38,773 | -€3,140 | -7.5% |
| Amounts payable within one year | 42/48 | €41,913 | €38,773 | -€3,140 | -7.5% |
| Taxes, remuneration and social security | 45 | €5,439 | €2,300 | -€3,140 | -57.7% |
| Taxes | 450/3 | €5,439 | €2,300 | -€3,140 | -57.7% |
| Other amounts payable | 47/48 | €36,474 | €36,474 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,100 | €11,374 | +€2,275 | +25.0% |
| Other operating charges | 640/8 | €3,484 | €3,620 | +€137 | +3.9% |
| Gross operating margin | 9900 | €28,921 | €21,816 | -€7,106 | -24.6% |
| Operating profit (loss) | 9901 | €16,338 | €6,821 | -€9,518 | -58.3% |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €16,308 | €6,791 | -€9,518 | -58.4% |
| Income taxes | 67/77 | €5,439 | €2,300 | -€3,140 | -57.7% |
| Profit (loss) for the period | 9904 | €10,869 | €4,491 | -€6,378 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,869 | €4,491 | -€6,378 | -58.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.