LAMEL: 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.
LAMEL
Largest movements
- Cash -€1,000
down €1,000 (-18.2%), from €5,500 to €4,500
mainly Net result for the year (-€9,357) and Receivables within one year (-€191)
- Receivables within one year +€191
up €191 (+176%), from €109 to €300
- Profit (loss) carried forward -€9,357
down €9,357 (-9.5%), from -€98,895 to -€108,252
- Trade debts +€8,548
up €8,548 (+10.1%), from €84,624 to €93,172
- Turnover -€11,010
down €11,010 (-32.1%), from €34,330 to €23,320
- Gross operating margin -€7,967
down €7,967 (-573%), from -€1,389 to -€9,357
- Purchases and services -€2,742
down €2,742 (-7.7%), from €35,419 to €32,677
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 | €5,609 | €4,800 | -€809 | -14.4% |
| Current assets | 29/58 | €5,609 | €4,800 | -€809 | -14.4% |
| Amounts receivable within one year | 40/41 | €109 | €300 | +€191 | +176% |
| Other amounts receivable | 41 | €109 | €300 | +€191 | +176% |
| Cash at bank and in hand | 54/58 | €5,500 | €4,500 | -€1,000 | -18.2% |
| Total equity and liabilities | 10/49 | €5,609 | €4,800 | -€809 | -14.4% |
| Equity | 10/15 | -€79,015 | -€88,372 | -€9,357 | -11.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,288 | €1,288 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,288 | €1,288 | = | 0.0% |
| Legal reserve | 130 | €1,288 | €1,288 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,895 | -€108,252 | -€9,357 | -9.5% |
| Amounts payable | 17/49 | €84,624 | €93,172 | +€8,548 | +10.1% |
| Amounts payable within one year | 42/48 | €84,624 | €93,172 | +€8,548 | +10.1% |
| Trade debts | 44 | €84,624 | €93,172 | +€8,548 | +10.1% |
| Suppliers | 440/4 | €84,624 | €93,172 | +€8,548 | +10.1% |
| Turnover | 70 | €34,330 | €23,320 | -€11,010 | -32.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,419 | €32,677 | -€2,742 | -7.7% |
| Gross operating margin | 9900 | -€1,389 | -€9,357 | -€7,967 | -573% |
| Operating profit (loss) | 9901 | -€1,389 | -€9,357 | -€7,967 | -573% |
| Profit (loss) for the period before taxes | 9903 | -€1,389 | -€9,357 | -€7,967 | -573% |
| Profit (loss) for the period | 9904 | -€1,389 | -€9,357 | -€7,967 | -573% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,389 | -€9,357 | -€7,967 | -573% |
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 17 October 2026 via checked.be.