LAMIAS: what changed
Two fiscal 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.
LAMIAS
Largest movements
- Receivables within one year -€22,550
down €22,550 (-31.0%), from €72,669 to €50,119
- Cash -€2,411
down €2,411 (-78.9%), from €3,054 to €643
mainly Net result for the year (-€11,011) and Tax, wage and social debts (-€6,157)
- Tangible fixed assets -€1,932
down €1,932 (-13.4%), from €14,447 to €12,515
- Stocks and contracts +€1,411
up €1,411 (+18.6%), from €7,566 to €8,977
- Profit (loss) carried forward -€11,011
down €11,011 (-34.2%), from €32,156 to €21,145
- Tax, wage and social debts -€6,157
down €6,157 (-53.5%), from €11,507 to €5,350
- Accrued charges and deferred income -€5,407
no longer reported in 2025 (was €5,407)
- Trade debts -€2,907
no longer reported in 2025 (was €2,907)
- Gross operating margin -€23,401
down €23,401 (-14.5%), from €160,970 to €137,569
- Staff costs +€11,032
up €11,032 (+8.2%), from €134,805 to €145,836
- Taxes -€5,134
no longer reported in 2025 (was €5,134)
- Other operating charges -€4,201
down €4,201 (-83.8%), from €5,013 to €812
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.
Cash bridge derived
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 | €99,937 | €74,455 | -€25,482 | -25.5% |
| Fixed assets | 21/28 | €16,648 | €14,716 | -€1,932 | -11.6% |
| Tangible fixed assets | 22/27 | €14,447 | €12,515 | -€1,932 | -13.4% |
| Plant, machinery and equipment | 23 | €3,347 | €2,409 | -€938 | -28.0% |
| Furniture and vehicles | 24 | €2,033 | €1,580 | -€453 | -22.3% |
| Other tangible fixed assets | 26 | €9,067 | €8,526 | -€541 | -6.0% |
| Financial fixed assets | 28 | €2,201 | €2,201 | = | 0.0% |
| Current assets | 29/58 | €83,289 | €59,739 | -€23,550 | -28.3% |
| Stocks and contracts in progress | 3 | €7,566 | €8,977 | +€1,411 | +18.6% |
| Stocks | 30/36 | €7,566 | €8,977 | +€1,411 | +18.6% |
| Amounts receivable within one year | 40/41 | €72,669 | €50,119 | -€22,550 | -31.0% |
| Other amounts receivable | 41 | €72,669 | €50,119 | -€22,550 | -31.0% |
| Cash at bank and in hand | 54/58 | €3,054 | €643 | -€2,411 | -78.9% |
| Total equity and liabilities | 10/49 | €99,937 | €74,455 | -€25,482 | -25.5% |
| Equity | 10/15 | €52,616 | €41,605 | -€11,011 | -20.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,156 | €21,145 | -€11,011 | -34.2% |
| Amounts payable | 17/49 | €47,321 | €32,850 | -€14,471 | -30.6% |
| Amounts payable after more than one year | 17 | €27,500 | €27,500 | = | 0.0% |
| Financial debts | 170/4 | €27,500 | €27,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,414 | €5,350 | -€9,064 | -62.9% |
| Trade debts | 44 | €2,907 | - | -€2,907 | |
| Suppliers | 440/4 | €2,907 | - | -€2,907 | |
| Taxes, remuneration and social security | 45 | €11,507 | €5,350 | -€6,157 | -53.5% |
| Taxes | 450/3 | €11,507 | €5,350 | -€6,157 | -53.5% |
| Accrued charges and deferred income | 492/3 | €5,407 | - | -€5,407 | |
| Remuneration, social security and pensions | 62 | €134,805 | €145,836 | +€11,032 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,182 | €1,932 | -€250 | -11.4% |
| Other operating charges | 640/8 | €5,013 | €812 | -€4,201 | -83.8% |
| Gross operating margin | 9900 | €160,970 | €137,569 | -€23,401 | -14.5% |
| Operating profit (loss) | 9901 | €18,971 | -€11,011 | -€29,982 | |
| Financial charges | 65/66B | €189 | - | -€189 | |
| Recurring financial charges | 65 | €189 | - | -€189 | |
| Profit (loss) for the period before taxes | 9903 | €18,782 | -€11,011 | -€29,793 | |
| Income taxes | 67/77 | €5,134 | - | -€5,134 | |
| Profit (loss) for the period | 9904 | €13,648 | -€11,011 | -€24,658 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,648 | -€11,011 | -€24,658 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.