LAMIKA: 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.
LAMIKA
Largest movements
- Cash -€59,894
down €59,894 (-50.2%), from €119,210 to €59,316
mainly Contributions, distributions and other (-€114,008) and Tax, wage and social debts (-€46,801)
- Current investments +€22,580
new in 2025: €22,580
- Tangible fixed assets -€2,449
down €2,449 (-10.3%), from €23,887 to €21,437
of which Furniture and vehicles: -€5,562
- Receivables within one year -€1,813
down €1,813 (-9.5%), from €19,150 to €17,336
of which Trade receivables: -€973
- Tax, wage and social debts -€46,801
down €46,801 (-77.6%), from €60,346 to €13,545
of which Taxes: -€43,891
- Other debts +€4,931
up €4,931 (+4.9%), from €99,765 to €104,696
- Gross operating margin +€7,089
up €7,089 (+4.6%), from €155,620 to €162,709
- Taxes +€6,552
up €6,552 (+19.7%), from €33,289 to €39,841
- Financial charges -€4,475
down €4,475 (-90.6%), from €4,939 to €464
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 | €162,246 | €120,669 | -€41,577 | -25.6% |
| Fixed assets | 21/28 | €23,887 | €21,437 | -€2,449 | -10.3% |
| Tangible fixed assets | 22/27 | €23,887 | €21,437 | -€2,449 | -10.3% |
| Plant, machinery and equipment | 23 | - | €472 | +€472 | |
| Furniture and vehicles | 24 | €18,053 | €12,490 | -€5,562 | -30.8% |
| Other tangible fixed assets | 26 | €5,834 | €8,475 | +€2,641 | +45.3% |
| Current assets | 29/58 | €138,359 | €99,232 | -€39,128 | -28.3% |
| Amounts receivable within one year | 40/41 | €19,150 | €17,336 | -€1,813 | -9.5% |
| Trade receivables | 40 | €18,121 | €17,148 | -€973 | -5.4% |
| Other amounts receivable | 41 | €1,029 | €188 | -€841 | -81.7% |
| Current investments | 50/53 | - | €22,580 | +€22,580 | |
| Cash at bank and in hand | 54/58 | €119,210 | €59,316 | -€59,894 | -50.2% |
| Total equity and liabilities | 10/49 | €162,246 | €120,669 | -€41,577 | -25.6% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €160,246 | €118,669 | -€41,577 | -25.9% |
| Amounts payable within one year | 42/48 | €160,246 | €118,669 | -€41,577 | -25.9% |
| Trade debts | 44 | €135 | €429 | +€294 | +217.8% |
| Suppliers | 440/4 | €135 | €429 | +€294 | +217.8% |
| Taxes, remuneration and social security | 45 | €60,346 | €13,545 | -€46,801 | -77.6% |
| Taxes | 450/3 | €57,436 | €13,545 | -€43,891 | -76.4% |
| Remuneration and social security | 454/9 | €2,910 | - | -€2,910 | |
| Other amounts payable | 47/48 | €99,765 | €104,696 | +€4,931 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,262 | €7,393 | +€131 | +1.8% |
| Other operating charges | 640/8 | €972 | €1,004 | +€32 | +3.3% |
| Gross operating margin | 9900 | €155,620 | €162,709 | +€7,089 | +4.6% |
| Operating profit (loss) | 9901 | €147,386 | €154,312 | +€6,925 | +4.7% |
| Financial income | 75/76B | €1,058 | €1 | -€1,057 | -99.9% |
| Recurring financial income | 75 | €1,058 | €1 | -€1,057 | -99.9% |
| Financial charges | 65/66B | €4,939 | €464 | -€4,475 | -90.6% |
| Recurring financial charges | 65 | €4,939 | €464 | -€4,475 | -90.6% |
| Profit (loss) for the period before taxes | 9903 | €143,505 | €153,849 | +€10,343 | +7.2% |
| Income taxes | 67/77 | €33,289 | €39,841 | +€6,552 | +19.7% |
| Profit (loss) for the period | 9904 | €110,217 | €114,008 | +€3,791 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €110,217 | €114,008 | +€3,791 | +3.4% |
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 11 October 2026 via checked.be.