Lamet: 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.
Lamet
Largest movements
- Tangible fixed assets -€8,342
down €8,342 (-50.2%), from €16,612 to €8,270
- Cash +€4,042
up €4,042 (+51.2%), from €7,897 to €11,939
mainly Depreciation (+€11,628) and Net result for the year (+€7,084)
- Receivables within one year +€2,111
up €2,111 (+258.3%), from €817 to €2,929
of which Other amounts receivable: +€2,326
- Formation expenses -€596
no longer reported in 2025 (was €596)
- Other debts -€14,274
no longer reported in 2025 (was €14,274)
- Profit (loss) carried forward +€7,084
up €7,084, from -€6,166 to €918
- Tax, wage and social debts +€2,654
up €2,654 (+38.6%), from €6,873 to €9,528
- Trade debts +€1,782
up €1,782 (+67.1%), from €2,657 to €4,439
- Gross operating margin +€6,665
up €6,665 (+36.8%), from €18,108 to €24,773
- Taxes +€2,172
up €2,172 (+142.1%), from €1,528 to €3,700
- Financial charges +€433
up €433 (+44.4%), from €974 to €1,407
- Depreciation +€287
up €287 (+2.5%), from €11,341 to €11,628
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 | €27,639 | €24,885 | -€2,754 | -10.0% |
| Formation expenses | 20 | €596 | - | -€596 | |
| Fixed assets | 21/28 | €16,612 | €8,270 | -€8,342 | -50.2% |
| Tangible fixed assets | 22/27 | €16,612 | €8,270 | -€8,342 | -50.2% |
| Plant, machinery and equipment | 23 | €16,612 | €8,270 | -€8,342 | -50.2% |
| Current assets | 29/58 | €10,430 | €16,615 | +€6,184 | +59.3% |
| Stocks and contracts in progress | 3 | €920 | €920 | = | 0.0% |
| Stocks | 30/36 | €920 | €920 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €817 | €2,929 | +€2,111 | +258.3% |
| Trade receivables | 40 | €817 | €603 | -€214 | -26.2% |
| Other amounts receivable | 41 | - | €2,326 | +€2,326 | |
| Cash at bank and in hand | 54/58 | €7,897 | €11,939 | +€4,042 | +51.2% |
| Deferred charges and accrued income | 490/1 | €796 | €826 | +€31 | +3.9% |
| Total equity and liabilities | 10/49 | €27,639 | €24,885 | -€2,754 | -10.0% |
| Equity | 10/15 | €3,834 | €10,918 | +€7,084 | +184.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,166 | €918 | +€7,084 | |
| Amounts payable | 17/49 | €23,804 | €13,967 | -€9,838 | -41.3% |
| Amounts payable within one year | 42/48 | €23,804 | €13,967 | -€9,838 | -41.3% |
| Trade debts | 44 | €2,657 | €4,439 | +€1,782 | +67.1% |
| Suppliers | 440/4 | €2,657 | €4,439 | +€1,782 | +67.1% |
| Taxes, remuneration and social security | 45 | €6,873 | €9,528 | +€2,654 | +38.6% |
| Taxes | 450/3 | €6,873 | €9,528 | +€2,654 | +38.6% |
| Other amounts payable | 47/48 | €14,274 | - | -€14,274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,341 | €11,628 | +€287 | +2.5% |
| Other operating charges | 640/8 | €1,230 | €1,038 | -€192 | -15.6% |
| Gross operating margin | 9900 | €18,108 | €24,773 | +€6,665 | +36.8% |
| Operating profit (loss) | 9901 | €5,538 | €12,107 | +€6,569 | +118.6% |
| Financial income | 75/76B | €3 | €84 | +€81 | +2698.3% |
| Recurring financial income | 75 | €3 | €84 | +€81 | +2698.3% |
| Financial charges | 65/66B | €974 | €1,407 | +€433 | +44.4% |
| Recurring financial charges | 65 | €974 | €1,407 | +€433 | +44.4% |
| Profit (loss) for the period before taxes | 9903 | €4,567 | €10,784 | +€6,217 | +136.1% |
| Income taxes | 67/77 | €1,528 | €3,700 | +€2,172 | +142.1% |
| Profit (loss) for the period | 9904 | €3,038 | €7,084 | +€4,046 | +133.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,038 | €7,084 | +€4,046 | +133.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.