LAMIE: 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.
LAMIE
Largest movements
- Cash -€5,784
down €5,784 (-28.7%), from €20,148 to €14,364
mainly Net result for the year (-€6,196) and Other debts (-€371)
- Tangible fixed assets -€839
down €839 (-13.2%), from €6,379 to €5,540
of which Land and buildings: -€588
- Profit (loss) carried forward -€6,196
down €6,196 (-568%), from -€1,091 to -€7,287
- Other debts -€371
down €371 (-8.0%), from €4,626 to €4,254
- Gross operating margin -€7,239
down €7,239, from €3,031 to -€4,208
- Other operating charges -€3,792
down €3,792 (-77.5%), from €4,896 to €1,104
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 | €27,594 | €21,027 | -€6,567 | -23.8% |
| Fixed assets | 21/28 | €6,454 | €5,615 | -€839 | -13.0% |
| Tangible fixed assets | 22/27 | €6,379 | €5,540 | -€839 | -13.2% |
| Land and buildings | 22 | €5,684 | €5,096 | -€588 | -10.3% |
| Plant, machinery and equipment | 23 | €696 | €445 | -€251 | -36.1% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €21,140 | €15,412 | -€5,728 | -27.1% |
| Cash at bank and in hand | 54/58 | €20,148 | €14,364 | -€5,784 | -28.7% |
| Deferred charges and accrued income | 490/1 | €992 | €1,048 | +€56 | +5.7% |
| Total equity and liabilities | 10/49 | €27,594 | €21,027 | -€6,567 | -23.8% |
| Equity | 10/15 | €22,968 | €16,772 | -€6,196 | -27.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,467 | €5,467 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,467 | €5,467 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,091 | -€7,287 | -€6,196 | -568% |
| Amounts payable | 17/49 | €4,626 | €4,254 | -€371 | -8.0% |
| Amounts payable within one year | 42/48 | €4,626 | €4,254 | -€371 | -8.0% |
| Other amounts payable | 47/48 | €4,626 | €4,254 | -€371 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €839 | €839 | = | 0.0% |
| Other operating charges | 640/8 | €4,896 | €1,104 | -€3,792 | -77.5% |
| Gross operating margin | 9900 | €3,031 | -€4,208 | -€7,239 | |
| Operating profit (loss) | 9901 | -€2,705 | -€6,151 | -€3,446 | -127% |
| Financial charges | 65/66B | €44 | €45 | +€1 | +1.2% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,749 | -€6,196 | -€3,447 | -125% |
| Profit (loss) for the period | 9904 | -€2,749 | -€6,196 | -€3,447 | -125% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,749 | -€6,196 | -€3,447 | -125% |
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 14 October 2026 via checked.be.