LAMICAL: 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.
LAMICAL
Largest movements
- Receivables after one year +€1.4m
new in 2025: €1.4m
- Receivables within one year +€674,000
up €674,000 (+1348.0%), from €50,000 to €724,000
- Financial fixed assets +€500,000
up €500,000 (+5.9%), from €8.5m to €9.0m
- Debts after one year +€2.1m
up €2.1m (+191.1%), from €1.1m to €3.2m
- Reserves +€994,946
up €994,946 (+18.0%), from €5.5m to €6.5m
- Other debts -€525,667
down €525,667 (-100.0%), from €525,667 to €0
- Financial income -€199,778
down €199,778 (-16.7%), from €1.2m to €998,889
- Gross operating margin -€483
down €483 (-19.6%), from -€2,462 to -€2,945
- Other operating charges +€31
up €31 (+3.2%), from €968 to €998
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 | €8,731,462 | €11,315,251 | +€2.6m | +29.6% |
| Fixed assets | 21/28 | €8,529,000 | €9,029,000 | +€500,000 | +5.9% |
| Financial fixed assets | 28 | €8,529,000 | €9,029,000 | +€500,000 | +5.9% |
| Current assets | 29/58 | €202,462 | €2,286,251 | +€2.1m | +1029.2% |
| Amounts receivable after more than one year | 29 | - | €1,350,000 | +€1.4m | |
| Trade receivables | 290 | - | €1,350,000 | +€1.4m | |
| Amounts receivable within one year | 40/41 | €50,000 | €724,000 | +€674,000 | +1348.0% |
| Other amounts receivable | 41 | €50,000 | €724,000 | +€674,000 | +1348.0% |
| Cash at bank and in hand | 54/58 | €152,462 | €212,251 | +€59,789 | +39.2% |
| Total equity and liabilities | 10/49 | €8,731,462 | €11,315,251 | +€2.6m | +29.6% |
| Equity | 10/15 | €7,100,795 | €8,095,741 | +€994,946 | +14.0% |
| Contributions | 10/11 | €1,560,000 | €1,560,000 | = | 0.0% |
| Outside capital | 11 | €1,560,000 | - | -€1.6m | |
| Other | 1109/19 | €1,560,000 | - | -€1.6m | |
| Reserves | 13 | €5,540,795 | €6,535,741 | +€994,946 | +18.0% |
| Distributable reserves | 133 | €5,540,795 | €6,535,741 | +€994,946 | +18.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,630,667 | €3,219,510 | +€1.6m | +97.4% |
| Amounts payable after more than one year | 17 | €1,105,000 | €3,217,010 | +€2.1m | +191.1% |
| Other amounts payable | 178/9 | €1,105,000 | €3,217,010 | +€2.1m | +191.1% |
| Amounts payable within one year | 42/48 | €525,667 | €2,500 | -€523,167 | -99.5% |
| Trade debts | 44 | - | €2,500 | +€2,500 | |
| Suppliers | 440/4 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €525,667 | €0 | -€525,667 | -100.0% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€2,462 | -€2,945 | -€483 | -19.6% |
| Operating profit (loss) | 9901 | -€3,430 | -€3,943 | -€514 | -15.0% |
| Financial income | 75/76B | €1,198,667 | €998,889 | -€199,778 | -16.7% |
| Recurring financial income | 75 | €1,198,667 | €998,889 | -€199,778 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €1,195,237 | €994,946 | -€200,291 | -16.8% |
| Profit (loss) for the period | 9904 | €1,195,237 | €994,946 | -€200,291 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,195,237 | €994,946 | -€200,291 | -16.8% |
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 1 October 2026 via checked.be.