LAMIA: 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.
LAMIA
Largest movements
- Stocks and contracts -€170,447
down €170,447 (-24.3%), from €701,504 to €531,057
- Receivables within one year -€68,289
down €68,289 (-23.1%), from €296,111 to €227,822
of which Trade receivables: -€78,492
- Trade debts -€264,302
down €264,302 (-19.4%), from €1.4m to €1.1m
- Profit (loss) carried forward +€17,523
up €17,523 (+26.6%), from €65,897 to €83,420
- Gross operating margin -€86,860
down €86,860 (-71.4%), from €121,696 to €34,836
- Write-downs -€15,422
down €15,422 (-100%), from €15,422 to €0
- Taxes -€8,266
down €8,266 (-40.0%), from €20,677 to €12,411
- Financial income -€7,245
down €7,245 (-99.8%), from €7,260 to €15
- Other operating charges +€1,441
up €1,441 (+734%), from €196 to €1,637
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 | €1,454,739 | €1,210,708 | -€244,031 | -16.8% |
| Fixed assets | 21/28 | €1,170 | €1,170 | = | 0.0% |
| Financial fixed assets | 28 | €1,170 | €1,170 | = | 0.0% |
| Current assets | 29/58 | €1,453,569 | €1,209,538 | -€244,031 | -16.8% |
| Stocks and contracts in progress | 3 | €701,504 | €531,057 | -€170,447 | -24.3% |
| Stocks | 30/36 | €701,504 | €531,057 | -€170,447 | -24.3% |
| Amounts receivable within one year | 40/41 | €296,111 | €227,822 | -€68,289 | -23.1% |
| Trade receivables | 40 | €275,917 | €197,426 | -€78,492 | -28.4% |
| Other amounts receivable | 41 | €20,194 | €30,396 | +€10,202 | +50.5% |
| Cash at bank and in hand | 54/58 | €455,954 | €450,659 | -€5,295 | -1.2% |
| Total equity and liabilities | 10/49 | €1,454,739 | €1,210,708 | -€244,031 | -16.8% |
| Equity | 10/15 | €84,447 | €101,970 | +€17,523 | +20.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,897 | €83,420 | +€17,523 | +26.6% |
| Amounts payable | 17/49 | €1,370,292 | €1,108,738 | -€261,554 | -19.1% |
| Amounts payable within one year | 42/48 | €1,370,292 | €1,108,738 | -€261,554 | -19.1% |
| Trade debts | 44 | €1,359,090 | €1,094,788 | -€264,302 | -19.4% |
| Suppliers | 440/4 | €1,359,090 | €1,094,788 | -€264,302 | -19.4% |
| Taxes, remuneration and social security | 45 | €11,011 | €13,736 | +€2,726 | +24.8% |
| Taxes | 450/3 | €11,011 | €13,736 | +€2,726 | +24.8% |
| Other amounts payable | 47/48 | €191 | €213 | +€22 | +11.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,422 | €0 | -€15,422 | -100% |
| Other operating charges | 640/8 | €196 | €1,637 | +€1,441 | +734% |
| Non-recurring operating charges | 66A | - | €273 | +€273 | |
| Gross operating margin | 9900 | €121,696 | €34,836 | -€86,860 | -71.4% |
| Operating profit (loss) | 9901 | €106,077 | €32,926 | -€73,151 | -69.0% |
| Financial income | 75/76B | €7,260 | €15 | -€7,245 | -99.8% |
| Recurring financial income | 75 | €7,260 | €15 | -€7,245 | -99.8% |
| Financial charges | 65/66B | €3,637 | €3,007 | -€630 | -17.3% |
| Recurring financial charges | 65 | €3,637 | €3,007 | -€630 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €109,700 | €29,934 | -€79,765 | -72.7% |
| Income taxes | 67/77 | €20,677 | €12,411 | -€8,266 | -40.0% |
| Profit (loss) for the period | 9904 | €89,023 | €17,523 | -€71,500 | -80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €89,023 | €17,523 | -€71,500 | -80.3% |
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 17 October 2026 via checked.be.