LAMI: 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.
LAMI
Largest movements
- Tangible fixed assets -€5,210
down €5,210 (-18.7%), from €27,786 to €22,576
of which Plant, machinery and equipment: -€3,270
- Stocks and contracts +€2,095
up €2,095 (+2.3%), from €90,081 to €92,176
- Receivables within one year +€1,971
up €1,971 (+24.3%), from €8,111 to €10,082
of which Trade receivables: +€3,032
- Deferred charges and accrued income -€1,683
down €1,683 (-91.6%), from €1,839 to €155
- Other debts -€27,823
down €27,823 (-24.2%), from €115,092 to €87,269
- Profit (loss) carried forward +€21,580
up €21,580 (+30.0%), from -€72,048 to -€50,469
- Tax, wage and social debts +€5,717
up €5,717 (+88.4%), from €6,466 to €12,183
- Trade debts -€2,939
down €2,939 (-19.0%), from €15,444 to €12,504
- Gross operating margin +€8,100
up €8,100 (+28.2%), from €28,709 to €36,808
- Taxes +€7,374
up €7,374 (+567%), from €1,300 to €8,674
- Other operating charges -€1,816
down €1,816 (-83.6%), from €2,171 to €355
- Financial charges -€491
down €491 (-51.5%), from €953 to €462
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 | €136,145 | €132,890 | -€3,255 | -2.4% |
| Fixed assets | 21/28 | €32,606 | €26,821 | -€5,784 | -17.7% |
| Intangible fixed assets | 21 | €1,620 | €1,045 | -€575 | -35.5% |
| Tangible fixed assets | 22/27 | €27,786 | €22,576 | -€5,210 | -18.7% |
| Plant, machinery and equipment | 23 | €21,976 | €18,705 | -€3,270 | -14.9% |
| Furniture and vehicles | 24 | €3,015 | €1,726 | -€1,289 | -42.7% |
| Other tangible fixed assets | 26 | €2,796 | €2,145 | -€650 | -23.3% |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €103,539 | €106,069 | +€2,530 | +2.4% |
| Stocks and contracts in progress | 3 | €90,081 | €92,176 | +€2,095 | +2.3% |
| Stocks | 30/36 | €90,081 | €92,176 | +€2,095 | +2.3% |
| Amounts receivable within one year | 40/41 | €8,111 | €10,082 | +€1,971 | +24.3% |
| Trade receivables | 40 | €49 | €3,082 | +€3,032 | +6,162% |
| Other amounts receivable | 41 | €8,062 | €7,000 | -€1,062 | -13.2% |
| Cash at bank and in hand | 54/58 | €3,509 | €3,656 | +€147 | +4.2% |
| Deferred charges and accrued income | 490/1 | €1,839 | €155 | -€1,683 | -91.6% |
| Total equity and liabilities | 10/49 | €136,145 | €132,890 | -€3,255 | -2.4% |
| Equity | 10/15 | -€5,805 | €15,775 | +€21,580 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €4,244 | €4,244 | = | 0.0% |
| Distributable reserves | 133 | €4,244 | €4,244 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,048 | -€50,469 | +€21,580 | +30.0% |
| Amounts payable | 17/49 | €141,950 | €117,116 | -€24,834 | -17.5% |
| Amounts payable within one year | 42/48 | €140,334 | €115,465 | -€24,869 | -17.7% |
| Trade debts | 44 | €15,444 | €12,504 | -€2,939 | -19.0% |
| Suppliers | 440/4 | €15,444 | €12,504 | -€2,939 | -19.0% |
| Advances received on contracts in progress | 46 | €3,333 | €3,509 | +€177 | +5.3% |
| Taxes, remuneration and social security | 45 | €6,466 | €12,183 | +€5,717 | +88.4% |
| Taxes | 450/3 | €6,466 | €12,183 | +€5,717 | +88.4% |
| Other amounts payable | 47/48 | €115,092 | €87,269 | -€27,823 | -24.2% |
| Accrued charges and deferred income | 492/3 | €1,616 | €1,651 | +€35 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,812 | €5,784 | -€28 | -0.5% |
| Other operating charges | 640/8 | €2,171 | €355 | -€1,816 | -83.6% |
| Gross operating margin | 9900 | €28,709 | €36,808 | +€8,100 | +28.2% |
| Operating profit (loss) | 9901 | €20,726 | €30,669 | +€9,943 | +48.0% |
| Financial income | 75/76B | €81 | €46 | -€35 | -42.9% |
| Recurring financial income | 75 | €81 | €46 | -€35 | -42.9% |
| Financial charges | 65/66B | €953 | €462 | -€491 | -51.5% |
| Recurring financial charges | 65 | €953 | €462 | -€491 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €19,854 | €30,253 | +€10,399 | +52.4% |
| Income taxes | 67/77 | €1,300 | €8,674 | +€7,374 | +567% |
| Profit (loss) for the period | 9904 | €18,554 | €21,580 | +€3,025 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,554 | €21,580 | +€3,025 | +16.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.