LAMI KRIS: 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 KRIS
Largest movements
- Tangible fixed assets -€9,356
down €9,356 (-3.3%), from €283,171 to €273,815
of which Land and buildings: -€8,736
- Receivables within one year +€7,723
up €7,723 (+29.1%), from €26,569 to €34,292
of which Trade receivables: +€10,391
- Reserves +€18,024
up €18,024 (+6.9%), from €259,699 to €277,723
of which Distributable reserves: +€18,024
- Current portion of long-term debt -€16,322
down €16,322 (-58.4%), from €27,933 to €11,610
- Debts after one year -€13,527
down €13,527 (-100%), from €13,527 to €0
- Trade debts +€6,208
up €6,208 (+559%), from €1,110 to €7,318
- Gross operating margin -€13,082
down €13,082 (-25.7%), from €50,815 to €37,733
- Financial charges -€4,661
down €4,661 (-99.4%), from €4,690 to €28
- Taxes -€2,411
down €2,411 (-21.3%), from €11,335 to €8,924
- Depreciation -€615
down €615 (-6.2%), from €9,971 to €9,356
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 | €350,445 | €347,249 | -€3,196 | -0.9% |
| Fixed assets | 21/28 | €283,171 | €273,815 | -€9,356 | -3.3% |
| Tangible fixed assets | 22/27 | €283,171 | €273,815 | -€9,356 | -3.3% |
| Land and buildings | 22 | €280,754 | €272,018 | -€8,736 | -3.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,417 | €1,797 | -€620 | -25.6% |
| Current assets | 29/58 | €67,274 | €73,434 | +€6,160 | +9.2% |
| Stocks and contracts in progress | 3 | €4,021 | €4,021 | = | 0.0% |
| Stocks | 30/36 | €4,021 | €4,021 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,569 | €34,292 | +€7,723 | +29.1% |
| Trade receivables | 40 | €22,994 | €33,385 | +€10,391 | +45.2% |
| Other amounts receivable | 41 | €3,576 | €907 | -€2,668 | -74.6% |
| Cash at bank and in hand | 54/58 | €35,696 | €33,911 | -€1,785 | -5.0% |
| Deferred charges and accrued income | 490/1 | €987 | €1,209 | +€222 | +22.5% |
| Total equity and liabilities | 10/49 | €350,445 | €347,249 | -€3,196 | -0.9% |
| Equity | 10/15 | €265,899 | €283,923 | +€18,024 | +6.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €259,699 | €277,723 | +€18,024 | +6.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €257,839 | €275,863 | +€18,024 | +7.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | 0.0% |
| Amounts payable | 17/49 | €84,546 | €63,326 | -€21,220 | -25.1% |
| Amounts payable after more than one year | 17 | €13,527 | €0 | -€13,527 | -100% |
| Financial debts | 170/4 | €13,527 | €0 | -€13,527 | -100% |
| Amounts payable within one year | 42/48 | €71,019 | €62,939 | -€8,080 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €27,933 | €11,610 | -€16,322 | -58.4% |
| Financial debts | 43 | €2,500 | €1,693 | -€807 | -32.3% |
| Other loans | 439 | €2,500 | €1,693 | -€807 | -32.3% |
| Trade debts | 44 | €1,110 | €7,318 | +€6,208 | +559% |
| Suppliers | 440/4 | €1,110 | €7,318 | +€6,208 | +559% |
| Taxes, remuneration and social security | 45 | €2,285 | €3,841 | +€1,556 | +68.1% |
| Taxes | 450/3 | €1,685 | €3,841 | +€2,156 | +128% |
| Remuneration and social security | 454/9 | €600 | €0 | -€600 | -100% |
| Other amounts payable | 47/48 | €37,191 | €38,476 | +€1,285 | +3.5% |
| Accrued charges and deferred income | 492/3 | €0 | €387 | +€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,971 | €9,356 | -€615 | -6.2% |
| Other operating charges | 640/8 | €1,641 | €1,678 | +€37 | +2.3% |
| Gross operating margin | 9900 | €50,815 | €37,733 | -€13,082 | -25.7% |
| Operating profit (loss) | 9901 | €39,203 | €26,699 | -€12,504 | -31.9% |
| Financial income | 75/76B | €168 | €277 | +€109 | +65.0% |
| Recurring financial income | 75 | €168 | €277 | +€109 | +65.0% |
| Financial charges | 65/66B | €4,690 | €28 | -€4,661 | -99.4% |
| Recurring financial charges | 65 | €4,690 | €28 | -€4,661 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | €34,682 | €26,948 | -€7,734 | -22.3% |
| Income taxes | 67/77 | €11,335 | €8,924 | -€2,411 | -21.3% |
| Profit (loss) for the period | 9904 | €23,346 | €18,024 | -€5,323 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,346 | €18,024 | -€5,323 | -22.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.