Lamett Immo: 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 Immo
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.0m
2024 · €1.0m-€28,689
Equity
€19.1m
2024 · €21.1m-€2.0m
Cash
€238,920
2024 · €24,799+€214,121
Balance sheet total
€28.1m
2024 · €28.5m-€366,744
Largest movements
Assets
- Tangible fixed assets -€564,995
down €564,995 (-3.9%), from €14.3m to €13.8m
of which Land and buildings: -€564,804
Equity and liabilities
- Other debts +€2.1m
up €2.1m (+241%), from €880,000 to €3.0m
- Reserves -€1.9m
down €1.9m (-94.4%), from €2.0m to €110,048
- Debts after one year -€489,442
down €489,442 (-8.5%), from €5.8m to €5.3m
Income statement
- Depreciation +€133,972
up €133,972 (+30.6%), from €438,053 to €572,025
- Financial charges -€122,333
down €122,333 (-33.6%), from €364,082 to €241,749
- Financial income -€71,442
down €71,442 (-7.4%), from €965,243 to €893,801
- Services and other goods -€67,015
down €67,015 (-65.9%), from €101,674 to €34,660
- Turnover +€53,378
up €53,378 (+5.2%), from €1.0m to €1.1m
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
€1.0m
Turnover
+€53,378
Services and other goods
+€67,015
Depreciation
-€133,972
Other operating charges
-€20,501
Financial income
-€71,442
Financial charges
+€122,333
Taxes
-€45,500
Result 2025
€1.0m
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
+€3.7m
Investment
-€7,030
Financing
-€3.5m
Cash 2024
€24,799
From operations (derived)
+€3.7m
Net result for the year
+€1.0m
Depreciation
+€572,025
Receivables within one year
+€15,870
Trade debts
-€24,361
Other debts
+€2.1m
Accrued charges and deferred income
-€5,458
Investment (derived)
-€7,030
Investment in fixed assets (net)
-€7,030
Financing
-€3.5m
Debts after one year
-€489,442
Current portion of long-term debt
+€15,723
Contributions, distributions and other
-€3.0m
Cash 2025
€238,920
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,507,530 | €28,140,786 | -€366,744 | -1.3% |
| Fixed assets | 21/28 | €28,452,357 | €27,887,362 | -€564,995 | -2.0% |
| Tangible fixed assets | 22/27 | €14,325,477 | €13,760,482 | -€564,995 | -3.9% |
| Land and buildings | 22 | €14,325,064 | €13,760,259 | -€564,804 | -3.9% |
| Plant, machinery and equipment | 23 | €121 | €0 | -€121 | -100% |
| Furniture and vehicles | 24 | €292 | €222 | -€70 | -23.9% |
| Financial fixed assets | 28 | €14,126,880 | €14,126,880 | = | 0.0% |
| Affiliated companies | 280/1 | €14,126,880 | €14,126,880 | = | 0.0% |
| Participating interests | 280 | €14,126,880 | €14,126,880 | = | 0.0% |
| Current assets | 29/58 | €55,174 | €253,425 | +€198,251 | +359% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €30,375 | €14,505 | -€15,870 | -52.2% |
| Other amounts receivable | 41 | €30,375 | €14,505 | -€15,870 | -52.2% |
| Cash at bank and in hand | 54/58 | €24,799 | €238,920 | +€214,121 | +863% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €28,507,530 | €28,140,786 | -€366,744 | -1.3% |
| Equity | 10/15 | €21,114,721 | €19,131,516 | -€2.0m | -9.4% |
| Contributions | 10/11 | €2,873,735 | €2,873,735 | = | 0.0% |
| Revaluation surpluses | 12 | €16,269,229 | €16,147,733 | -€121,496 | -0.7% |
| Reserves | 13 | €1,971,758 | €110,048 | -€1.9m | -94.4% |
| Distributable reserves | 133 | €1,971,758 | €110,048 | -€1.9m | -94.4% |
| Amounts payable | 17/49 | €7,392,809 | €9,009,270 | +€1.6m | +21.9% |
| Amounts payable after more than one year | 17 | €5,774,050 | €5,284,608 | -€489,442 | -8.5% |
| Financial debts | 170/4 | €5,774,050 | €5,284,608 | -€489,442 | -8.5% |
| Credit institutions | 173 | €5,774,050 | €5,284,608 | -€489,442 | -8.5% |
| Amounts payable within one year | 42/48 | €1,608,801 | €3,720,162 | +€2.1m | +131% |
| Current portion of amounts payable after more than one year | 42 | €704,439 | €720,162 | +€15,723 | +2.2% |
| Trade debts | 44 | €24,361 | €0 | -€24,361 | -100% |
| Suppliers | 440/4 | €24,361 | €0 | -€24,361 | -100% |
| Other amounts payable | 47/48 | €880,000 | €3,000,000 | +€2.1m | +241% |
| Accrued charges and deferred income | 492/3 | €9,958 | €4,500 | -€5,458 | -54.8% |
| Operating income | 70/76A | €1,030,700 | €1,084,078 | +€53,378 | +5.2% |
| Turnover | 70 | €1,030,700 | €1,084,078 | +€53,378 | +5.2% |
| Other operating income | 74 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €586,377 | €673,836 | +€87,459 | +14.9% |
| Services and other goods | 61 | €101,674 | €34,660 | -€67,015 | -65.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €438,053 | €572,025 | +€133,972 | +30.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €46,650 | €67,151 | +€20,501 | +43.9% |
| Operating profit (loss) | 9901 | €444,322 | €410,242 | -€34,080 | -7.7% |
| Financial income | 75/76B | €965,243 | €893,801 | -€71,442 | -7.4% |
| Recurring financial income | 75 | €965,243 | €893,801 | -€71,442 | -7.4% |
| Income from financial fixed assets | 750 | €960,000 | €890,722 | -€69,278 | -7.2% |
| Income from current assets | 751 | €5,243 | €3,079 | -€2,163 | -41.3% |
| Other financial income | 752/9 | €0 | - | = | |
| Financial charges | 65/66B | €364,082 | €241,749 | -€122,333 | -33.6% |
| Recurring financial charges | 65 | €364,082 | €241,749 | -€122,333 | -33.6% |
| Debt charges | 650 | €362,838 | €240,368 | -€122,470 | -33.8% |
| Other financial charges | 652/9 | €1,244 | €1,380 | +€136 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €1,045,483 | €1,062,294 | +€16,811 | +1.6% |
| Income taxes | 67/77 | €0 | €45,500 | +€45,500 | |
| Taxes | 670/3 | €0 | €45,500 | +€45,500 | |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €1,045,483 | €1,016,794 | -€28,689 | -2.7% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €1,045,483 | €1,016,794 | -€28,689 | -2.7% |
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 20 October 2026 via checked.be.