LAMKOR: 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.
LAMKOR
Largest movements
- Receivables within one year +€740,235
up €740,235 (+4035.3%), from €18,344 to €758,579
of which Other amounts receivable: +€738,654
- Cash -€571,816
down €571,816 (-77.6%), from €737,089 to €165,272
mainly Receivables within one year (-€740,235) and Current investments (-€252,590)
- Current investments +€252,590
up €252,590, from €0 to €252,590
- Tangible fixed assets -€160,556
down €160,556 (-12.6%), from €1.3m to €1.1m
of which Land and buildings: -€96,346
- Other debts +€88,170
up €88,170 (+2675.1%), from €3,296 to €91,466
- Reserves +€57,667
up €57,667 (+4.3%), from €1.3m to €1.4m
of which Distributable reserves: +€57,667
- Financial charges -€277,793
down €277,793 (-99.7%), from €278,704 to €911
of which Non-recurring financial charges: -€277,000
- Taxes +€55,560
up €55,560 (+13366.9%), from €416 to €55,975
- Gross operating margin +€55,479
up €55,479 (+19.1%), from €290,677 to €346,156
- Other operating charges -€41,673
down €41,673 (-92.1%), from €45,263 to €3,590
- Depreciation +€18,031
up €18,031 (+24.0%), from €75,225 to €93,256
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 | €4,070,122 | €4,267,052 | +€196,929 | +4.8% |
| Fixed assets | 21/28 | €1,269,918 | €1,109,361 | -€160,556 | -12.6% |
| Tangible fixed assets | 22/27 | €1,269,918 | €1,109,361 | -€160,556 | -12.6% |
| Land and buildings | 22 | €1,087,016 | €990,670 | -€96,346 | -8.9% |
| Furniture and vehicles | 24 | €150,147 | €95,445 | -€54,702 | -36.4% |
| Other tangible fixed assets | 26 | €32,755 | €23,247 | -€9,508 | -29.0% |
| Current assets | 29/58 | €2,800,205 | €3,157,691 | +€357,486 | +12.8% |
| Amounts receivable after more than one year | 29 | €1,989,347 | €1,951,355 | -€37,992 | -1.9% |
| Other amounts receivable | 291 | €1,989,347 | €1,951,355 | -€37,992 | -1.9% |
| Stocks and contracts in progress | 3 | €2,759 | €10,212 | +€7,454 | +270.2% |
| Stocks | 30/36 | €2,759 | €10,212 | +€7,454 | +270.2% |
| Amounts receivable within one year | 40/41 | €18,344 | €758,579 | +€740,235 | +4035.3% |
| Trade receivables | 40 | €11,816 | €13,398 | +€1,581 | +13.4% |
| Other amounts receivable | 41 | €6,528 | €745,181 | +€738,654 | +11316.0% |
| Current investments | 50/53 | €0 | €252,590 | +€252,590 | |
| Cash at bank and in hand | 54/58 | €737,089 | €165,272 | -€571,816 | -77.6% |
| Deferred charges and accrued income | 490/1 | €52,667 | €19,681 | -€32,986 | -62.6% |
| Total equity and liabilities | 10/49 | €4,070,122 | €4,267,052 | +€196,929 | +4.8% |
| Equity | 10/15 | €4,054,245 | €4,111,912 | +€57,667 | +1.4% |
| Contributions | 10/11 | €2,716,480 | €2,716,480 | = | 0.0% |
| Reserves | 13 | €1,337,765 | €1,395,432 | +€57,667 | +4.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,319,015 | €1,376,682 | +€57,667 | +4.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,877 | €155,139 | +€139,262 | +877.1% |
| Amounts payable within one year | 42/48 | €11,079 | €129,090 | +€118,011 | +1065.2% |
| Trade debts | 44 | €3,554 | €15,088 | +€11,534 | +324.6% |
| Suppliers | 440/4 | €3,554 | €15,088 | +€11,534 | +324.6% |
| Taxes, remuneration and social security | 45 | €4,229 | €22,536 | +€18,307 | +432.9% |
| Taxes | 450/3 | €4,229 | €22,536 | +€18,307 | +432.9% |
| Other amounts payable | 47/48 | €3,296 | €91,466 | +€88,170 | +2675.1% |
| Accrued charges and deferred income | 492/3 | €4,798 | €26,049 | +€21,251 | +442.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,225 | €93,256 | +€18,031 | +24.0% |
| Other operating charges | 640/8 | €45,263 | €3,590 | -€41,673 | -92.1% |
| Non-recurring operating charges | 66A | - | €104,358 | +€104,358 | |
| Gross operating margin | 9900 | €290,677 | €346,156 | +€55,479 | +19.1% |
| Operating profit (loss) | 9901 | €170,189 | €144,951 | -€25,238 | -14.8% |
| Financial income | 75/76B | €68,101 | €61,068 | -€7,034 | -10.3% |
| Recurring financial income | 75 | €68,101 | €61,068 | -€7,034 | -10.3% |
| Financial charges | 65/66B | €278,704 | €911 | -€277,793 | -99.7% |
| Recurring financial charges | 65 | €1,704 | €911 | -€793 | -46.5% |
| Non-recurring financial charges | 66B | €277,000 | €0 | -€277,000 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€40,414 | €205,108 | +€245,522 | |
| Income taxes | 67/77 | €416 | €55,975 | +€55,560 | +13366.9% |
| Profit (loss) for the period | 9904 | -€40,829 | €149,133 | +€189,962 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,829 | €149,133 | +€189,962 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.