LAMITOOLS: 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.
LAMITOOLS
Largest movements
- Stocks and contracts +€15,304
up €15,304 (+504%), from €3,034 to €18,338
- Cash -€10,452
down €10,452 (-61.9%), from €16,897 to €6,445
mainly Stocks and contracts (-€15,304) and Investment in fixed assets (net) (-€10,590)
- Receivables within one year +€7,940
up €7,940 (+106%), from €7,479 to €15,420
of which Other amounts receivable: +€11,873
- Tangible fixed assets -€2,511
down €2,511 (-7.2%), from €34,918 to €32,407
of which Furniture and vehicles: -€10,752
- Deferred charges and accrued income -€1,539
down €1,539 (-55.2%), from €2,786 to €1,247
- Reserves +€17,505
up €17,505 (+39.0%), from €44,836 to €62,340
- Tax, wage and social debts -€7,111
down €7,111 (-95.9%), from €7,414 to €303
- Trade debts -€1,925
down €1,925 (-80.2%), from €2,400 to €474
- Profit (loss) carried forward +€1,756
up €1,756, from -€1,756 to €0
- Debts after one year -€1,439
down €1,439 (-100%), from €1,439 to €0
- Depreciation +€5,570
up €5,570 (+74.0%), from €7,531 to €13,101
- Taxes +€2,756
up €2,756 (+53.0%), from €5,198 to €7,955
- Financial charges -€1,213
down €1,213 (-62.4%), from €1,944 to €731
- Gross operating margin -€977
down €977 (-2.2%), from €43,467 to €42,491
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 | €65,115 | €73,857 | +€8,742 | +13.4% |
| Fixed assets | 21/28 | €34,918 | €32,407 | -€2,511 | -7.2% |
| Tangible fixed assets | 22/27 | €34,918 | €32,407 | -€2,511 | -7.2% |
| Plant, machinery and equipment | 23 | - | €8,241 | +€8,241 | |
| Furniture and vehicles | 24 | €34,918 | €24,166 | -€10,752 | -30.8% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €30,196 | €41,450 | +€11,253 | +37.3% |
| Stocks and contracts in progress | 3 | €3,034 | €18,338 | +€15,304 | +504% |
| Stocks | 30/36 | €3,034 | €18,338 | +€15,304 | +504% |
| Amounts receivable within one year | 40/41 | €7,479 | €15,420 | +€7,940 | +106% |
| Trade receivables | 40 | €5,642 | €1,709 | -€3,933 | -69.7% |
| Other amounts receivable | 41 | €1,837 | €13,710 | +€11,873 | +646% |
| Cash at bank and in hand | 54/58 | €16,897 | €6,445 | -€10,452 | -61.9% |
| Deferred charges and accrued income | 490/1 | €2,786 | €1,247 | -€1,539 | -55.2% |
| Total equity and liabilities | 10/49 | €65,115 | €73,857 | +€8,742 | +13.4% |
| Equity | 10/15 | €52,380 | €71,640 | +€19,260 | +36.8% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €44,836 | €62,340 | +€17,505 | +39.0% |
| Distributable reserves | 133 | €44,836 | €62,340 | +€17,505 | +39.0% |
| Profit (loss) carried forward | 14 | -€1,756 | €0 | +€1,756 | |
| Amounts payable | 17/49 | €12,734 | €2,217 | -€10,518 | -82.6% |
| Amounts payable after more than one year | 17 | €1,439 | €0 | -€1,439 | -100% |
| Financial debts | 170/4 | €1,439 | €0 | -€1,439 | -100% |
| Amounts payable within one year | 42/48 | €11,295 | €2,217 | -€9,078 | -80.4% |
| Current portion of amounts payable after more than one year | 42 | €1,418 | €1,439 | +€21 | +1.5% |
| Trade debts | 44 | €2,400 | €474 | -€1,925 | -80.2% |
| Suppliers | 440/4 | €2,400 | €474 | -€1,925 | -80.2% |
| Taxes, remuneration and social security | 45 | €7,414 | €303 | -€7,111 | -95.9% |
| Taxes | 450/3 | €7,414 | €303 | -€7,111 | -95.9% |
| Other amounts payable | 47/48 | €63 | €0 | -€63 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €11,340 | €0 | -€11,340 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,531 | €13,101 | +€5,570 | +74.0% |
| Other operating charges | 640/8 | €1,105 | €1,492 | +€387 | +35.0% |
| Non-recurring operating charges | 66A | €5,812 | €0 | -€5,812 | -100% |
| Gross operating margin | 9900 | €43,467 | €42,491 | -€977 | -2.2% |
| Operating profit (loss) | 9901 | €29,019 | €27,898 | -€1,121 | -3.9% |
| Financial income | 75/76B | €0 | €47 | +€47 | +473,400% |
| Recurring financial income | 75 | €0 | €47 | +€47 | +473,400% |
| Financial charges | 65/66B | €1,944 | €731 | -€1,213 | -62.4% |
| Recurring financial charges | 65 | €1,944 | €731 | -€1,213 | -62.4% |
| Profit (loss) for the period before taxes | 9903 | €27,075 | €27,215 | +€139 | +0.5% |
| Income taxes | 67/77 | €5,198 | €7,955 | +€2,756 | +53.0% |
| Profit (loss) for the period | 9904 | €21,877 | €19,260 | -€2,617 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,877 | €19,260 | -€2,617 | -12.0% |
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 16 October 2026 via checked.be.