LAMIPRESS: 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.
LAMIPRESS
Largest movements
- Cash +€149,885
up €149,885 (+99.5%), from €150,647 to €300,533
mainly Net result for the year (+€254,368) and Depreciation (+€74,415)
- Receivables within one year +€114,920
up €114,920 (+60.5%), from €189,893 to €304,813
of which Trade receivables: +€121,524
- Tangible fixed assets -€67,677
down €67,677 (-4.7%), from €1.4m to €1.4m
of which Plant, machinery and equipment: -€43,664
- Reserves +€104,368
up €104,368 (+25.7%), from €406,178 to €510,545
of which Distributable reserves: +€104,368
- Debts after one year -€73,297
down €73,297 (-6.3%), from €1.2m to €1.1m
- Other debts +€67,000
up €67,000 (+73.2%), from €91,499 to €158,499
- Tax, wage and social debts +€64,131
up €64,131 (+1,335%), from €4,803 to €68,934
of which Taxes: +€62,912
- Gross operating margin +€185,276
up €185,276 (+41.1%), from €451,177 to €636,454
- Other operating charges -€146,846
down €146,846 (-90.0%), from €163,080 to €16,234
- Taxes +€111,960
up €111,960 (+160%), from €70,000 to €181,960
- Financial charges +€36,348
up €36,348 (+2,285%), from €1,591 to €37,939
- Write-downs +€20,589
new in 2025: €20,589
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 | €1,878,732 | €2,057,221 | +€178,490 | +9.5% |
| Fixed assets | 21/28 | €1,429,409 | €1,361,732 | -€67,677 | -4.7% |
| Tangible fixed assets | 22/27 | €1,429,409 | €1,361,732 | -€67,677 | -4.7% |
| Land and buildings | 22 | €1,261,483 | €1,238,500 | -€22,983 | -1.8% |
| Plant, machinery and equipment | 23 | €154,325 | €110,661 | -€43,664 | -28.3% |
| Furniture and vehicles | 24 | €13,601 | €12,572 | -€1,029 | -7.6% |
| Current assets | 29/58 | €449,323 | €695,489 | +€246,166 | +54.8% |
| Stocks and contracts in progress | 3 | €101,836 | €85,619 | -€16,217 | -15.9% |
| Stocks | 30/36 | €101,836 | €85,619 | -€16,217 | -15.9% |
| Amounts receivable within one year | 40/41 | €189,893 | €304,813 | +€114,920 | +60.5% |
| Trade receivables | 40 | €114,103 | €235,627 | +€121,524 | +107% |
| Other amounts receivable | 41 | €75,790 | €69,186 | -€6,604 | -8.7% |
| Cash at bank and in hand | 54/58 | €150,647 | €300,533 | +€149,885 | +99.5% |
| Deferred charges and accrued income | 490/1 | €6,946 | €4,524 | -€2,422 | -34.9% |
| Total equity and liabilities | 10/49 | €1,878,732 | €2,057,221 | +€178,490 | +9.5% |
| Equity | 10/15 | €424,778 | €529,361 | +€104,584 | +24.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €406,178 | €510,545 | +€104,368 | +25.7% |
| Non-distributable reserves | 130/1 | €43,370 | €43,370 | = | 0.0% |
| Reserves not available under the articles | 1311 | €43,370 | €43,370 | = | 0.0% |
| Distributable reserves | 133 | €362,808 | €467,175 | +€104,368 | +28.8% |
| Profit (loss) carried forward | 14 | - | €216 | +€216 | |
| Amounts payable | 17/49 | €1,453,954 | €1,527,860 | +€73,906 | +5.1% |
| Amounts payable after more than one year | 17 | €1,157,080 | €1,083,784 | -€73,297 | -6.3% |
| Financial debts | 170/4 | €1,157,080 | €1,083,784 | -€73,297 | -6.3% |
| Amounts payable within one year | 42/48 | €296,874 | €444,076 | +€147,202 | +49.6% |
| Current portion of amounts payable after more than one year | 42 | €70,660 | €73,297 | +€2,636 | +3.7% |
| Financial debts | 43 | €14 | - | -€14 | |
| Other loans | 439 | €14 | - | -€14 | |
| Trade debts | 44 | €129,897 | €143,347 | +€13,449 | +10.4% |
| Suppliers | 440/4 | €129,897 | €143,347 | +€13,449 | +10.4% |
| Taxes, remuneration and social security | 45 | €4,803 | €68,934 | +€64,131 | +1,335% |
| Taxes | 450/3 | €4,400 | €67,312 | +€62,912 | +1,430% |
| Remuneration and social security | 454/9 | €403 | €1,621 | +€1,218 | +302% |
| Other amounts payable | 47/48 | €91,499 | €158,499 | +€67,000 | +73.2% |
| Remuneration, social security and pensions | 62 | €49,961 | €56,804 | +€6,843 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,078 | €74,415 | +€7,337 | +10.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €20,589 | +€20,589 | |
| Other operating charges | 640/8 | €163,080 | €16,234 | -€146,846 | -90.0% |
| Non-recurring operating charges | 66A | €5,650 | €0 | -€5,650 | -100% |
| Gross operating margin | 9900 | €451,177 | €636,454 | +€185,276 | +41.1% |
| Operating profit (loss) | 9901 | €165,409 | €468,412 | +€303,003 | +183% |
| Financial income | 75/76B | €4,368 | €5,855 | +€1,487 | +34.0% |
| Recurring financial income | 75 | €4,368 | €5,855 | +€1,487 | +34.0% |
| Financial charges | 65/66B | €1,591 | €37,939 | +€36,348 | +2,285% |
| Recurring financial charges | 65 | €1,591 | €37,939 | +€36,348 | +2,285% |
| Profit (loss) for the period before taxes | 9903 | €168,186 | €436,328 | +€268,142 | +159% |
| Income taxes | 67/77 | €70,000 | €181,960 | +€111,960 | +160% |
| Profit (loss) for the period | 9904 | €98,186 | €254,368 | +€156,182 | +159% |
| Profit (loss) for the period to be appropriated | 9905 | €98,186 | €254,368 | +€156,182 | +159% |
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 18 October 2026 via checked.be.