LaMi Tax: 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 Tax
Largest movements
- Cash +€5,686
up €5,686 (+40.3%), from €14,103 to €19,789
mainly Tax, wage and social debts (+€5,539) and Net result for the year (+€2,271)
- Receivables within one year +€807
up €807 (+1.8%), from €43,784 to €44,590
of which Trade receivables: +€8,110
- Tax, wage and social debts +€5,539
up €5,539 (+114%), from €4,852 to €10,391
of which Taxes: +€6,045
- Profit (loss) carried forward +€2,271
up €2,271 (+8.1%), from -€27,891 to -€25,620
- Other debts -€1,518
down €1,518 (-19.0%), from €7,974 to €6,456
- Gross operating margin +€1,783
up €1,783 (+91.3%), from €1,953 to €3,736
- Financial charges -€162
down €162 (-27.0%), from €599 to €437
- Financial income -€53
down €53 (-47.2%), from €111 to €59
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 | €60,200 | €66,871 | +€6,670 | +11.1% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €60,200 | €66,871 | +€6,670 | +11.1% |
| Amounts receivable within one year | 40/41 | €43,784 | €44,590 | +€807 | +1.8% |
| Trade receivables | 40 | €10,890 | €19,000 | +€8,110 | +74.5% |
| Other amounts receivable | 41 | €32,894 | €25,590 | -€7,303 | -22.2% |
| Cash at bank and in hand | 54/58 | €14,103 | €19,789 | +€5,686 | +40.3% |
| Deferred charges and accrued income | 490/1 | €2,314 | €2,491 | +€177 | +7.7% |
| Total equity and liabilities | 10/49 | €60,200 | €66,871 | +€6,670 | +11.1% |
| Equity | 10/15 | -€5,891 | -€3,620 | +€2,271 | +38.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,891 | -€25,620 | +€2,271 | +8.1% |
| Amounts payable | 17/49 | €66,091 | €70,491 | +€4,399 | +6.7% |
| Amounts payable after more than one year | 17 | €51,000 | €51,000 | = | 0.0% |
| Financial debts | 170/4 | €51,000 | €51,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,891 | €16,891 | +€3,999 | +31.0% |
| Trade debts | 44 | €65 | €43 | -€22 | -34.2% |
| Suppliers | 440/4 | €65 | €43 | -€22 | -34.2% |
| Taxes, remuneration and social security | 45 | €4,852 | €10,391 | +€5,539 | +114% |
| Taxes | 450/3 | €4,257 | €10,301 | +€6,045 | +142% |
| Remuneration and social security | 454/9 | €595 | €90 | -€505 | -84.9% |
| Other amounts payable | 47/48 | €7,974 | €6,456 | -€1,518 | -19.0% |
| Accrued charges and deferred income | 492/3 | €2,200 | €2,600 | +€400 | +18.2% |
| Other operating charges | 640/8 | €639 | €658 | +€19 | +3.0% |
| Gross operating margin | 9900 | €1,953 | €3,736 | +€1,783 | +91.3% |
| Operating profit (loss) | 9901 | €1,313 | €3,077 | +€1,764 | +134% |
| Financial income | 75/76B | €111 | €59 | -€53 | -47.2% |
| Recurring financial income | 75 | €111 | €59 | -€53 | -47.2% |
| Financial charges | 65/66B | €599 | €437 | -€162 | -27.0% |
| Recurring financial charges | 65 | €599 | €437 | -€162 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €826 | €2,699 | +€1,873 | +227% |
| Income taxes | 67/77 | €424 | €427 | +€3 | +0.8% |
| Profit (loss) for the period | 9904 | €402 | €2,271 | +€1,870 | +466% |
| Profit (loss) for the period to be appropriated | 9905 | €402 | €2,271 | +€1,870 | +466% |
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 25 October 2026 via checked.be.