LAMECO: 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.
LAMECO
Largest movements
- Cash +€31,727
up €31,727 (+87.9%), from €36,081 to €67,808
mainly Receivables within one year (+€29,289) and Trade debts (+€9,783)
- Receivables within one year -€29,289
down €29,289 (-10.6%), from €275,603 to €246,314
of which Trade receivables: -€29,289
- Trade debts +€9,783
up €9,783 (+48.1%), from €20,323 to €30,106
- Tax, wage and social debts -€7,033
down €7,033 (-16.4%), from €42,935 to €35,902
- Gross operating margin -€41,229
down €41,229 (-96.0%), from €42,964 to €1,734
- Taxes -€11,077
down €11,077 (-88.1%), from €12,577 to €1,500
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €315,005 | €317,443 | +€2,438 | +0.8% |
| Fixed assets | 21/28 | €1,831 | €1,831 | = | 0.0% |
| Financial fixed assets | 28 | €1,831 | €1,831 | = | 0.0% |
| Current assets | 29/58 | €313,174 | €315,612 | +€2,438 | +0.8% |
| Amounts receivable within one year | 40/41 | €275,603 | €246,314 | -€29,289 | -10.6% |
| Trade receivables | 40 | €136,047 | €106,758 | -€29,289 | -21.5% |
| Other amounts receivable | 41 | €139,556 | €139,556 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,081 | €67,808 | +€31,727 | +87.9% |
| Deferred charges and accrued income | 490/1 | €1,490 | €1,490 | = | 0.0% |
| Total equity and liabilities | 10/49 | €315,005 | €317,443 | +€2,438 | +0.8% |
| Equity | 10/15 | €233,958 | €232,822 | -€1,137 | -0.5% |
| Contributions | 10/11 | €247,380 | €247,380 | = | 0.0% |
| Capital | 10 | €247,380 | €247,380 | = | 0.0% |
| Issued capital | 100 | €247,380 | €247,380 | = | 0.0% |
| Reserves | 13 | €53,855 | €53,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,032 | €3,032 | = | 0.0% |
| Legal reserve | 130 | €3,032 | €3,032 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,949 | €5,949 | = | 0.0% |
| Distributable reserves | 133 | €44,873 | €44,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,277 | -€68,413 | -€1,137 | -1.7% |
| Amounts payable | 17/49 | €81,047 | €84,622 | +€3,575 | +4.4% |
| Amounts payable within one year | 42/48 | €63,547 | €66,297 | +€2,750 | +4.3% |
| Trade debts | 44 | €20,323 | €30,106 | +€9,783 | +48.1% |
| Suppliers | 440/4 | €20,323 | €30,106 | +€9,783 | +48.1% |
| Advances received on contracts in progress | 46 | €289 | €289 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €42,935 | €35,902 | -€7,033 | -16.4% |
| Taxes | 450/3 | €42,935 | €35,902 | -€7,033 | -16.4% |
| Accrued charges and deferred income | 492/3 | €17,500 | €18,325 | +€825 | +4.7% |
| Other operating charges | 640/8 | €523 | €660 | +€137 | +26.2% |
| Gross operating margin | 9900 | €42,964 | €1,734 | -€41,229 | -96.0% |
| Operating profit (loss) | 9901 | €42,440 | €1,074 | -€41,366 | -97.5% |
| Financial charges | 65/66B | €510 | €711 | +€201 | +39.4% |
| Recurring financial charges | 65 | €510 | €711 | +€201 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | €41,930 | €363 | -€41,567 | -99.1% |
| Income taxes | 67/77 | €12,577 | €1,500 | -€11,077 | -88.1% |
| Profit (loss) for the period | 9904 | €29,354 | -€1,137 | -€30,490 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,354 | -€1,137 | -€30,490 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.