Lamicon: 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.
Lamicon
Largest movements
- Cash +€12,034
up €12,034 (+81.6%), from €14,742 to €26,776
mainly Net result for the year (+€19,233) and Receivables within one year (+€3,413)
- Receivables within one year -€3,413
down €3,413 (-8.6%), from €39,509 to €36,095
of which Other amounts receivable: -€6,557
- Tangible fixed assets -€1,689
down €1,689 (-51.4%), from €3,286 to €1,597
of which Plant, machinery and equipment: -€1,147
- Deferred charges and accrued income -€843
down €843 (-70.8%), from €1,191 to €348
- Reserves +€19,233
up €19,233 (+62.2%), from €30,930 to €50,163
- Other debts -€12,500
down €12,500 (-100.0%), from €12,500 to €0
- Trade debts -€872
down €872 (-36.4%), from €2,396 to €1,524
- Tax, wage and social debts -€691
down €691 (-5.6%), from €12,421 to €11,730
- Purchases and services +€11,646
up €11,646 (+11.7%), from €99,471 to €111,116
- Turnover +€9,021
up €9,021 (+7.5%), from €119,752 to €128,773
- Gross operating margin -€3,844
down €3,844 (-11.2%), from €34,241 to €30,398
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 | €59,257 | €64,816 | +€5,560 | +9.4% |
| Fixed assets | 21/28 | €3,286 | €1,597 | -€1,689 | -51.4% |
| Tangible fixed assets | 22/27 | €3,286 | €1,597 | -€1,689 | -51.4% |
| Plant, machinery and equipment | 23 | €1,283 | €136 | -€1,147 | -89.4% |
| Furniture and vehicles | 24 | €2,003 | €1,461 | -€541 | -27.0% |
| Current assets | 29/58 | €55,971 | €63,219 | +€7,248 | +13.0% |
| Stocks and contracts in progress | 3 | €529 | €0 | -€529 | -100.0% |
| Stocks | 30/36 | €529 | €0 | -€529 | -100.0% |
| Amounts receivable within one year | 40/41 | €39,509 | €36,095 | -€3,413 | -8.6% |
| Trade receivables | 40 | €26,293 | €29,437 | +€3,144 | +12.0% |
| Other amounts receivable | 41 | €13,215 | €6,658 | -€6,557 | -49.6% |
| Cash at bank and in hand | 54/58 | €14,742 | €26,776 | +€12,034 | +81.6% |
| Deferred charges and accrued income | 490/1 | €1,191 | €348 | -€843 | -70.8% |
| Total equity and liabilities | 10/49 | €59,257 | €64,816 | +€5,560 | +9.4% |
| Equity | 10/15 | €31,930 | €51,163 | +€19,233 | +60.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €30,930 | €50,163 | +€19,233 | +62.2% |
| Distributable reserves | 133 | €30,930 | €50,163 | +€19,233 | +62.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,327 | €13,654 | -€13,673 | -50.0% |
| Amounts payable within one year | 42/48 | €27,317 | €13,255 | -€14,063 | -51.5% |
| Trade debts | 44 | €2,396 | €1,524 | -€872 | -36.4% |
| Suppliers | 440/4 | €2,396 | €1,524 | -€872 | -36.4% |
| Taxes, remuneration and social security | 45 | €12,421 | €11,730 | -€691 | -5.6% |
| Taxes | 450/3 | €12,421 | €11,730 | -€691 | -5.6% |
| Other amounts payable | 47/48 | €12,500 | €0 | -€12,500 | -100.0% |
| Accrued charges and deferred income | 492/3 | €10 | €399 | +€389 | +3994.7% |
| Turnover | 70 | €119,752 | €128,773 | +€9,021 | +7.5% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €99,471 | €111,116 | +€11,646 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,746 | €1,689 | -€57 | -3.3% |
| Other operating charges | 640/8 | €480 | €531 | +€50 | +10.5% |
| Gross operating margin | 9900 | €34,241 | €30,398 | -€3,844 | -11.2% |
| Operating profit (loss) | 9901 | €32,015 | €28,179 | -€3,837 | -12.0% |
| Financial income | 75/76B | €297 | €591 | +€294 | +99.0% |
| Recurring financial income | 75 | €297 | €591 | +€294 | +99.0% |
| Financial charges | 65/66B | €4,644 | €3,775 | -€870 | -18.7% |
| Recurring financial charges | 65 | €4,644 | €3,775 | -€870 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €27,668 | €24,995 | -€2,673 | -9.7% |
| Income taxes | 67/77 | €6,236 | €5,762 | -€475 | -7.6% |
| Profit (loss) for the period | 9904 | €21,432 | €19,233 | -€2,199 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,432 | €19,233 | -€2,199 | -10.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.