LAMMAS: 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.
LAMMAS
Largest movements
- Tangible fixed assets -€17,630
down €17,630 (-16.7%), from €105,380 to €87,750
- Cash +€5,436
up €5,436 (+836.1%), from €650 to €6,086
mainly Depreciation (+€17,630) and Other debts (+€16,921)
- Profit (loss) carried forward -€29,060
down €29,060 (-7.1%), from -€406,638 to -€435,698
- Other debts +€16,921
up €16,921 (+5.4%), from €315,097 to €332,019
- Gross operating margin -€6,389
down €6,389 (-438.5%), from -€1,457 to -€7,846
- Other operating charges +€103
up €103 (+3.1%), from €3,338 to €3,441
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 | €107,955 | €95,808 | -€12,146 | -11.3% |
| Fixed assets | 21/28 | €105,380 | €87,750 | -€17,630 | -16.7% |
| Tangible fixed assets | 22/27 | €105,380 | €87,750 | -€17,630 | -16.7% |
| Land and buildings | 22 | €105,380 | €87,750 | -€17,630 | -16.7% |
| Current assets | 29/58 | €2,575 | €8,058 | +€5,484 | +213.0% |
| Cash at bank and in hand | 54/58 | €650 | €6,086 | +€5,436 | +836.1% |
| Deferred charges and accrued income | 490/1 | €1,924 | €1,972 | +€48 | +2.5% |
| Total equity and liabilities | 10/49 | €107,955 | €95,808 | -€12,146 | -11.3% |
| Equity | 10/15 | -€209,887 | -€238,947 | -€29,060 | -13.8% |
| Contributions | 10/11 | €195,000 | €195,000 | = | 0.0% |
| Capital | 10 | €195,000 | €195,000 | = | 0.0% |
| Issued capital | 100 | €195,000 | €195,000 | = | 0.0% |
| Reserves | 13 | €1,752 | €1,752 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,752 | €1,752 | = | 0.0% |
| Legal reserve | 130 | €1,752 | €1,752 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€406,638 | -€435,698 | -€29,060 | -7.1% |
| Amounts payable | 17/49 | €317,841 | €334,755 | +€16,914 | +5.3% |
| Amounts payable within one year | 42/48 | €317,841 | €334,755 | +€16,914 | +5.3% |
| Trade debts | 44 | €2,744 | €2,736 | -€7 | -0.3% |
| Suppliers | 440/4 | €2,744 | €2,736 | -€7 | -0.3% |
| Other amounts payable | 47/48 | €315,097 | €332,019 | +€16,921 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,630 | €17,630 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,338 | €3,441 | +€103 | +3.1% |
| Gross operating margin | 9900 | -€1,457 | -€7,846 | -€6,389 | -438.5% |
| Operating profit (loss) | 9901 | -€22,425 | -€28,917 | -€6,492 | -28.9% |
| Financial charges | 65/66B | €90 | €144 | +€53 | +59.4% |
| Recurring financial charges | 65 | €90 | €144 | +€53 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,515 | -€29,060 | -€6,545 | -29.1% |
| Profit (loss) for the period | 9904 | -€22,515 | -€29,060 | -€6,545 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,515 | -€29,060 | -€6,545 | -29.1% |
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 3 October 2026 via checked.be.