LAMATEC: 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.
LAMATEC
Largest movements
- Tangible fixed assets -€35,340
down €35,340 (-46.3%), from €76,333 to €40,993
of which Furniture and vehicles: -€34,526
- Cash +€22,439
up €22,439 (+16.8%), from €133,783 to €156,221
mainly Other debts (+€85,861) and Depreciation (+€35,340)
- Receivables within one year +€15,193
up €15,193 (+14.0%), from €108,733 to €123,926
of which Other amounts receivable: +€9,968
- Other debts +€85,861
up €85,861 (+125%), from €68,708 to €154,569
- Trade debts -€61,086
down €61,086 (-45.8%), from €133,294 to €72,208
- Profit (loss) carried forward -€18,758
down €18,758 (-67.5%), from €27,771 to €9,014
- Gross operating margin -€48,998
down €48,998 (-70.8%), from €69,233 to €20,235
- Taxes -€9,191
down €9,191, from €8,686 to -€505
- Financial income +€6,591
up €6,591 (+5,911%), from €112 to €6,703
- Financial charges -€6,086
down €6,086 (-45.1%), from €13,497 to €7,411
- Depreciation +€3,906
up €3,906 (+12.4%), from €31,434 to €35,340
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 | €356,321 | €362,939 | +€6,618 | +1.9% |
| Fixed assets | 21/28 | €76,333 | €41,983 | -€34,350 | -45.0% |
| Tangible fixed assets | 22/27 | €76,333 | €40,993 | -€35,340 | -46.3% |
| Plant, machinery and equipment | 23 | €1,534 | €720 | -€814 | -53.1% |
| Furniture and vehicles | 24 | €74,799 | €40,272 | -€34,526 | -46.2% |
| Financial fixed assets | 28 | - | €990 | +€990 | |
| Current assets | 29/58 | €279,988 | €320,956 | +€40,969 | +14.6% |
| Stocks and contracts in progress | 3 | €37,473 | €40,810 | +€3,337 | +8.9% |
| Stocks | 30/36 | €37,473 | €40,810 | +€3,337 | +8.9% |
| Amounts receivable within one year | 40/41 | €108,733 | €123,926 | +€15,193 | +14.0% |
| Trade receivables | 40 | €92,004 | €97,228 | +€5,225 | +5.7% |
| Other amounts receivable | 41 | €16,729 | €26,697 | +€9,968 | +59.6% |
| Cash at bank and in hand | 54/58 | €133,783 | €156,221 | +€22,439 | +16.8% |
| Total equity and liabilities | 10/49 | €356,321 | €362,939 | +€6,618 | +1.9% |
| Equity | 10/15 | €138,745 | €119,988 | -€18,758 | -13.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €48,974 | €48,974 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €42,774 | €42,774 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,771 | €9,014 | -€18,758 | -67.5% |
| Amounts payable | 17/49 | €217,576 | €242,951 | +€25,376 | +11.7% |
| Amounts payable within one year | 42/48 | €217,576 | €242,951 | +€25,376 | +11.7% |
| Trade debts | 44 | €133,294 | €72,208 | -€61,086 | -45.8% |
| Suppliers | 440/4 | €133,294 | €72,208 | -€61,086 | -45.8% |
| Taxes, remuneration and social security | 45 | €15,574 | €16,174 | +€600 | +3.9% |
| Taxes | 450/3 | €15,574 | €9,574 | -€6,000 | -38.5% |
| Remuneration and social security | 454/9 | - | €6,600 | +€6,600 | |
| Other amounts payable | 47/48 | €68,708 | €154,569 | +€85,861 | +125% |
| Remuneration, social security and pensions | 62 | €387 | €0 | -€387 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,434 | €35,340 | +€3,906 | +12.4% |
| Other operating charges | 640/8 | €349 | €400 | +€51 | +14.5% |
| Non-recurring operating charges | 66A | - | €3,048 | +€3,048 | |
| Gross operating margin | 9900 | €69,233 | €20,235 | -€48,998 | -70.8% |
| Operating profit (loss) | 9901 | €37,063 | -€18,554 | -€55,616 | |
| Financial income | 75/76B | €112 | €6,703 | +€6,591 | +5,911% |
| Recurring financial income | 75 | €112 | €6,703 | +€6,591 | +5,911% |
| Financial charges | 65/66B | €13,497 | €7,411 | -€6,086 | -45.1% |
| Recurring financial charges | 65 | €13,497 | €7,411 | -€6,086 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €23,677 | -€19,262 | -€42,939 | |
| Income taxes | 67/77 | €8,686 | -€505 | -€9,191 | |
| Profit (loss) for the period | 9904 | €14,991 | -€18,758 | -€33,748 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,991 | -€18,758 | -€33,748 |
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 30 October 2026 via checked.be.