Lamett Holding: 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
Lamett Holding
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€975,245
2024 · €1.6m-€590,636
Equity
€19.7m
2024 · €18.7m+€975,245
Cash
€159,808
2024 · €69,947+€89,861
Balance sheet total
€35.7m
2024 · €35.8m-€98,765
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€1.1m
down €1.1m (-6.7%), from €15.9m to €14.8m
- Reserves +€975,245
up €975,245 (+25.8%), from €3.8m to €4.8m
Income statement
- Financial income -€582,504
down €582,504 (-29.1%), from €2.0m to €1.4m
- Other operating income -€78,444
down €78,444 (-100%), from €78,444 to €0
- Financial charges -€70,862
down €70,862 (-13.4%), from €527,670 to €456,808
- Services and other goods +€13,419
up €13,419 (+3.5%), from €385,315 to €398,733
- Turnover +€12,902
up €12,902 (+3.2%), from €397,889 to €410,791
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
€1.6m
Turnover
+€12,902
Other operating income
-€78,444
Services and other goods
-€13,419
Other operating charges
-€33
Financial income
-€582,504
Financial charges
+€70,862
Result 2025
€975,245
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
+€1.2m
Investment
€0
Financing
-€1.1m
Cash 2024
€69,947
From operations (derived)
+€1.2m
Net result for the year
+€975,245
Receivables within one year
+€185,000
Deferred charges and accrued income
+€3,626
Smaller working-capital items
-€2,581
Financing
-€1.1m
Debts after one year
-€1.1m
Current portion of long-term debt
+€572
Cash 2025
€159,808
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,779,763 | €35,680,998 | -€98,765 | -0.3% |
| Fixed assets | 21/28 | €35,521,190 | €35,521,190 | = | 0.0% |
| Financial fixed assets | 28 | €35,521,190 | €35,521,190 | = | 0.0% |
| Affiliated companies | 280/1 | €35,521,190 | €35,521,190 | = | 0.0% |
| Participating interests | 280 | €35,521,190 | €35,521,190 | = | 0.0% |
| Current assets | 29/58 | €258,573 | €159,808 | -€98,765 | -38.2% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €185,000 | €0 | -€185,000 | -100% |
| Other amounts receivable | 41 | €185,000 | €0 | -€185,000 | -100% |
| Cash at bank and in hand | 54/58 | €69,947 | €159,808 | +€89,861 | +128% |
| Deferred charges and accrued income | 490/1 | €3,626 | €0 | -€3,626 | -100% |
| Total equity and liabilities | 10/49 | €35,779,763 | €35,680,998 | -€98,765 | -0.3% |
| Equity | 10/15 | €18,748,752 | €19,723,997 | +€975,245 | +5.2% |
| Contributions | 10/11 | €9,000,000 | €9,000,000 | = | 0.0% |
| Revaluation surpluses | 12 | €5,962,716 | €5,962,716 | = | 0.0% |
| Reserves | 13 | €3,786,036 | €4,761,281 | +€975,245 | +25.8% |
| Distributable reserves | 133 | €3,786,036 | €4,761,281 | +€975,245 | +25.8% |
| Amounts payable | 17/49 | €17,031,011 | €15,957,001 | -€1.1m | -6.3% |
| Amounts payable after more than one year | 17 | €15,892,522 | €14,820,521 | -€1.1m | -6.7% |
| Financial debts | 170/4 | €15,892,522 | €14,820,521 | -€1.1m | -6.7% |
| Subordinated loans | 170 | €10,178,236 | €10,178,236 | = | 0.0% |
| Credit institutions | 173 | €5,714,286 | €4,642,285 | -€1.1m | -18.8% |
| Amounts payable within one year | 42/48 | €1,117,606 | €1,117,906 | +€300 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €1,071,429 | €1,072,001 | +€572 | +0.1% |
| Taxes, remuneration and social security | 45 | €46,177 | €45,905 | -€272 | -0.6% |
| Taxes | 450/3 | €46,177 | €45,905 | -€272 | -0.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €20,883 | €18,574 | -€2,309 | -11.1% |
| Operating income | 70/76A | €476,334 | €410,791 | -€65,543 | -13.8% |
| Turnover | 70 | €397,889 | €410,791 | +€12,902 | +3.2% |
| Other operating income | 74 | €78,444 | €0 | -€78,444 | -100% |
| Operating charges | 60/66A | €386,408 | €399,860 | +€13,452 | +3.5% |
| Services and other goods | 61 | €385,315 | €398,733 | +€13,419 | +3.5% |
| Other operating charges | 640/8 | €1,094 | €1,126 | +€33 | +3.0% |
| Operating profit (loss) | 9901 | €89,925 | €10,931 | -€78,994 | -87.8% |
| Financial income | 75/76B | €2,003,626 | €1,421,122 | -€582,504 | -29.1% |
| Recurring financial income | 75 | €2,003,626 | €1,421,122 | -€582,504 | -29.1% |
| Income from financial fixed assets | 750 | €2,000,000 | €1,409,278 | -€590,722 | -29.5% |
| Income from current assets | 751 | €3,626 | €11,843 | +€8,218 | +227% |
| Other financial income | 752/9 | €0 | - | = | |
| Financial charges | 65/66B | €527,670 | €456,808 | -€70,862 | -13.4% |
| Recurring financial charges | 65 | €527,670 | €456,808 | -€70,862 | -13.4% |
| Debt charges | 650 | €527,075 | €456,183 | -€70,892 | -13.5% |
| Other financial charges | 652/9 | €595 | €625 | +€30 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €1,565,881 | €975,245 | -€590,636 | -37.7% |
| Profit (loss) for the period | 9904 | €1,565,881 | €975,245 | -€590,636 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,565,881 | €975,245 | -€590,636 | -37.7% |
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 23 October 2026 via checked.be.