LAMMENS INVEST: 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.
LAMMENS INVEST
Largest movements
- Current investments -€850,000
down €850,000 (-100%), from €850,000 to €0
- Receivables within one year +€844,333
up €844,333 (+6,910%), from €12,219 to €856,552
- Deferred charges and accrued income +€45,372
new in 2025: €45,372
- Profit (loss) carried forward +€38,014
up €38,014 (+7.4%), from -€514,469 to -€476,455
- Financial income +€23,534
up €23,534 (+108%), from €21,838 to €45,372
- Gross operating margin -€4,099
down €4,099 (-190%), from -€2,163 to -€6,262
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 | €895,079 | €936,494 | +€41,415 | +4.6% |
| Current assets | 29/58 | €895,079 | €936,494 | +€41,415 | +4.6% |
| Amounts receivable within one year | 40/41 | €12,219 | €856,552 | +€844,333 | +6,910% |
| Other amounts receivable | 41 | €12,219 | €856,552 | +€844,333 | +6,910% |
| Current investments | 50/53 | €850,000 | €0 | -€850,000 | -100% |
| Cash at bank and in hand | 54/58 | €32,861 | €34,570 | +€1,710 | +5.2% |
| Deferred charges and accrued income | 490/1 | - | €45,372 | +€45,372 | |
| Total equity and liabilities | 10/49 | €895,079 | €936,494 | +€41,415 | +4.6% |
| Equity | 10/15 | €860,286 | €898,300 | +€38,014 | +4.4% |
| Contributions | 10/11 | €1,372,000 | €1,372,000 | = | 0.0% |
| Reserves | 13 | €2,755 | €2,755 | = | 0.0% |
| Non-distributable reserves | 130/1 | €138 | €138 | = | 0.0% |
| Reserves not available under the articles | 1311 | €138 | €138 | = | 0.0% |
| Distributable reserves | 133 | €2,617 | €2,617 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€514,469 | -€476,455 | +€38,014 | +7.4% |
| Amounts payable | 17/49 | €34,793 | €38,194 | +€3,402 | +9.8% |
| Amounts payable within one year | 42/48 | €34,793 | €37,196 | +€2,403 | +6.9% |
| Trade debts | 44 | €0 | €2,403 | +€2,403 | |
| Suppliers | 440/4 | €0 | €2,403 | +€2,403 | |
| Other amounts payable | 47/48 | €34,793 | €34,793 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €998 | +€998 | |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€2,163 | -€6,262 | -€4,099 | -190% |
| Operating profit (loss) | 9901 | -€3,130 | -€7,260 | -€4,130 | -132% |
| Financial income | 75/76B | €21,838 | €45,372 | +€23,534 | +108% |
| Recurring financial income | 75 | €21,838 | €45,372 | +€23,534 | +108% |
| Financial charges | 65/66B | €102 | €98 | -€4 | -3.9% |
| Recurring financial charges | 65 | €102 | €98 | -€4 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €18,606 | €38,014 | +€19,408 | +104% |
| Profit (loss) for the period | 9904 | €18,606 | €38,014 | +€19,408 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €18,606 | €38,014 | +€19,408 | +104% |
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 1 November 2026 via checked.be.