Lamasté: 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.
What changed
Lamasté
NACE 01.440, Crop and animal production, hunting and related service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€91,202
2024 · €88,736+€2,466
Equity
€490,083
2024 · €493,981-€3,898
Cash
€417,612
2024 · €345,061+€72,551
Balance sheet total
€726,891
2024 · €635,014+€91,877
Largest movements
Assets
- Cash +€72,551
up €72,551 (+21.0%), from €345,061 to €417,612
mainly Net result for the year (+€91,202) and Other debts (+€84,733)
- Tangible fixed assets +€18,892
up €18,892 (+7.1%), from €266,476 to €285,368
of which Land and buildings: +€31,496
Equity and liabilities
- Other debts +€84,733
up €84,733 (+675%), from €12,551 to €97,284
- Trade debts +€18,444
up €18,444 (+207%), from €8,918 to €27,362
- Debts after one year -€7,868
down €7,868 (-9.6%), from €81,591 to €73,723
Income statement
- Taxes -€3,894
down €3,894 (-10.7%), from €36,302 to €32,408
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.
Result 2024
€88,736
Gross operating margin
-€1,354
Staff costs
-€138
Depreciation
-€771
Other operating charges
-€287
Financial income
+€862
Financial charges
+€260
Taxes
+€3,894
Result 2025
€91,202
raises the resultlowers the result
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.
From operations
+€220,133
Investment
-€44,677
Financing
-€102,906
Cash 2024
€345,061
From operations (derived)
+€220,133
Net result for the year
+€91,202
Depreciation
+€25,891
Receivables within one year
-€479
Deferred charges and accrued income
-€61
Trade debts
+€18,444
Tax, wage and social debts
+€1,619
Other debts
+€84,733
Accrued charges and deferred income
-€1,214
Investment (derived)
-€44,677
Investment in fixed assets (net)
-€44,677
Financing
-€102,906
Debts after one year
-€7,868
Current portion of long-term debt
+€63
Contributions, distributions and other
-€95,100
Cash 2025
€417,612
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €635,014 | €726,891 | +€91,877 | +14.5% |
| Fixed assets | 21/28 | €266,693 | €285,479 | +€18,786 | +7.0% |
| Intangible fixed assets | 21 | €217 | €111 | -€106 | -48.8% |
| Tangible fixed assets | 22/27 | €266,476 | €285,368 | +€18,892 | +7.1% |
| Land and buildings | 22 | €231,920 | €263,417 | +€31,496 | +13.6% |
| Plant, machinery and equipment | 23 | €11,909 | €8,775 | -€3,135 | -26.3% |
| Furniture and vehicles | 24 | €22,115 | €13,177 | -€8,939 | -40.4% |
| Other tangible fixed assets | 26 | €531 | - | -€531 | |
| Current assets | 29/58 | €368,321 | €441,412 | +€73,091 | +19.8% |
| Amounts receivable within one year | 40/41 | €23,249 | €23,728 | +€479 | +2.1% |
| Trade receivables | 40 | €22,595 | €23,315 | +€720 | +3.2% |
| Other amounts receivable | 41 | €654 | €413 | -€241 | -36.9% |
| Cash at bank and in hand | 54/58 | €345,061 | €417,612 | +€72,551 | +21.0% |
| Deferred charges and accrued income | 490/1 | €12 | €73 | +€61 | +525% |
| Total equity and liabilities | 10/49 | €635,014 | €726,891 | +€91,877 | +14.5% |
| Equity | 10/15 | €493,981 | €490,083 | -€3,898 | -0.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €468,733 | €464,733 | -€4,000 | -0.9% |
| Tax-exempt reserves | 132 | €23,233 | €23,233 | = | 0.0% |
| Distributable reserves | 133 | €445,500 | €441,500 | -€4,000 | -0.9% |
| Profit (loss) carried forward | 14 | €4,788 | €4,890 | +€102 | +2.1% |
| Amounts payable | 17/49 | €141,033 | €236,808 | +€95,775 | +67.9% |
| Amounts payable after more than one year | 17 | €81,591 | €73,723 | -€7,868 | -9.6% |
| Financial debts | 170/4 | €81,591 | €73,723 | -€7,868 | -9.6% |
| Amounts payable within one year | 42/48 | €57,140 | €161,998 | +€104,858 | +184% |
| Current portion of amounts payable after more than one year | 42 | €7,806 | €7,868 | +€63 | +0.8% |
| Trade debts | 44 | €8,918 | €27,362 | +€18,444 | +207% |
| Suppliers | 440/4 | €8,918 | €27,362 | +€18,444 | +207% |
| Taxes, remuneration and social security | 45 | €27,865 | €29,484 | +€1,619 | +5.8% |
| Taxes | 450/3 | €23,561 | €25,169 | +€1,609 | +6.8% |
| Remuneration and social security | 454/9 | €4,305 | €4,315 | +€10 | +0.2% |
| Other amounts payable | 47/48 | €12,551 | €97,284 | +€84,733 | +675% |
| Accrued charges and deferred income | 492/3 | €2,303 | €1,088 | -€1,214 | -52.7% |
| Remuneration, social security and pensions | 62 | €35,091 | €35,229 | +€138 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,120 | €25,891 | +€771 | +3.1% |
| Other operating charges | 640/8 | €1,319 | €1,606 | +€287 | +21.8% |
| Gross operating margin | 9900 | €187,821 | €186,467 | -€1,354 | -0.7% |
| Operating profit (loss) | 9901 | €126,291 | €123,742 | -€2,549 | -2.0% |
| Financial income | 75/76B | €867 | €1,729 | +€862 | +99.4% |
| Recurring financial income | 75 | €867 | €1,729 | +€862 | +99.4% |
| Financial charges | 65/66B | €2,121 | €1,861 | -€260 | -12.3% |
| Recurring financial charges | 65 | €2,121 | €1,861 | -€260 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €125,037 | €123,610 | -€1,427 | -1.1% |
| Income taxes | 67/77 | €36,302 | €32,408 | -€3,894 | -10.7% |
| Profit (loss) for the period | 9904 | €88,736 | €91,202 | +€2,466 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €88,736 | €91,202 | +€2,466 | +2.8% |
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 14 October 2026 via checked.be.