LAMIS: 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.
LAMIS
Largest movements
- Cash +€28,400
up €28,400 (+748.9%), from €3,792 to €32,192
mainly Net result for the year (+€27,057) and Other debts (+€19,450)
- Receivables within one year +€23,484
up €23,484 (+8.7%), from €270,290 to €293,774
- Profit (loss) carried forward +€27,057
up €27,057 (+7.9%), from €343,740 to €370,796
- Other debts +€19,450
up €19,450 (+14.2%), from €137,007 to €156,457
- Gross operating margin +€42,942
up €42,942, from -€8,922 to €34,020
- Taxes +€5,328
up €5,328 (+2419.7%), from €220 to €5,549
- Financial income +€1,768
up €1,768 (+21.3%), from €8,285 to €10,053
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 | €645,544 | €695,902 | +€50,359 | +7.8% |
| Fixed assets | 21/28 | €371,462 | €369,936 | -€1,525 | -0.4% |
| Tangible fixed assets | 22/27 | €371,462 | €369,936 | -€1,525 | -0.4% |
| Land and buildings | 22 | €371,462 | €369,936 | -€1,525 | -0.4% |
| Current assets | 29/58 | €274,082 | €325,966 | +€51,884 | +18.9% |
| Amounts receivable within one year | 40/41 | €270,290 | €293,774 | +€23,484 | +8.7% |
| Other amounts receivable | 41 | €270,290 | €293,774 | +€23,484 | +8.7% |
| Cash at bank and in hand | 54/58 | €3,792 | €32,192 | +€28,400 | +748.9% |
| Total equity and liabilities | 10/49 | €645,544 | €695,902 | +€50,359 | +7.8% |
| Equity | 10/15 | €491,778 | €518,834 | +€27,057 | +5.5% |
| Contributions | 10/11 | €103,867 | €103,867 | = | 0.0% |
| Capital | 10 | €103,867 | €103,867 | = | 0.0% |
| Issued capital | 100 | €103,867 | €103,867 | = | 0.0% |
| Reserves | 13 | €44,171 | €44,171 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,387 | €10,387 | = | 0.0% |
| Legal reserve | 130 | €10,387 | €10,387 | = | 0.0% |
| Distributable reserves | 133 | €33,784 | €33,784 | = | 0.0% |
| Profit (loss) carried forward | 14 | €343,740 | €370,796 | +€27,057 | +7.9% |
| Amounts payable | 17/49 | €153,766 | €177,068 | +€23,302 | +15.2% |
| Amounts payable after more than one year | 17 | €12,573 | €12,763 | +€189 | +1.5% |
| Financial debts | 170/4 | €12,573 | €12,763 | +€189 | +1.5% |
| Amounts payable within one year | 42/48 | €140,459 | €164,306 | +€23,846 | +17.0% |
| Trade debts | 44 | €2,413 | €1,260 | -€1,153 | -47.8% |
| Suppliers | 440/4 | €2,413 | €1,260 | -€1,153 | -47.8% |
| Taxes, remuneration and social security | 45 | €1,040 | €6,589 | +€5,549 | +533.7% |
| Taxes | 450/3 | - | €5,549 | +€5,549 | |
| Remuneration and social security | 454/9 | €1,040 | €1,041 | +€1 | +0.1% |
| Other amounts payable | 47/48 | €137,007 | €156,457 | +€19,450 | +14.2% |
| Accrued charges and deferred income | 492/3 | €733 | - | -€733 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,594 | €1,525 | -€68 | -4.3% |
| Other operating charges | 640/8 | €8,007 | €7,750 | -€256 | -3.2% |
| Gross operating margin | 9900 | -€8,922 | €34,020 | +€42,942 | |
| Operating profit (loss) | 9901 | -€18,522 | €24,744 | +€43,267 | |
| Financial income | 75/76B | €8,285 | €10,053 | +€1,768 | +21.3% |
| Recurring financial income | 75 | €8,285 | €10,053 | +€1,768 | +21.3% |
| Financial charges | 65/66B | €2,006 | €2,192 | +€186 | +9.2% |
| Recurring financial charges | 65 | €2,006 | €2,192 | +€186 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,243 | €32,605 | +€44,849 | |
| Income taxes | 67/77 | €220 | €5,549 | +€5,328 | +2419.7% |
| Profit (loss) for the period | 9904 | -€12,464 | €27,057 | +€39,520 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,464 | €27,057 | +€39,520 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.