LammensCC: 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.
LammensCC
Largest movements
- Cash +€265
up €265 (+8.9%), from €2,970 to €3,235
mainly Net result for the year (+€320) and Depreciation (+€60)
- Tangible fixed assets -€59
down €59 (-54.5%), from €109 to €50
- Profit (loss) carried forward +€320
up €320 (+6.5%), from -€4,907 to -€4,587
- Tax, wage and social debts -€114
no longer reported in 2025 (was €114)
- Gross operating margin +€136
up €136 (+10.7%), from €1,273 to €1,409
- Depreciation -€63
down €63 (-51.4%), from €123 to €60
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 | €3,079 | €3,284 | +€205 | +6.7% |
| Fixed assets | 21/28 | €109 | €50 | -€59 | -54.5% |
| Tangible fixed assets | 22/27 | €109 | €50 | -€59 | -54.5% |
| Furniture and vehicles | 24 | €109 | €50 | -€59 | -54.5% |
| Current assets | 29/58 | €2,970 | €3,235 | +€265 | +8.9% |
| Cash at bank and in hand | 54/58 | €2,970 | €3,235 | +€265 | +8.9% |
| Total equity and liabilities | 10/49 | €3,079 | €3,284 | +€205 | +6.7% |
| Equity | 10/15 | €2,965 | €3,284 | +€319 | +10.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,672 | €1,672 | -€1 | 0.0% |
| Distributable reserves | 133 | €1,672 | €1,672 | -€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€4,907 | -€4,587 | +€320 | +6.5% |
| Amounts payable | 17/49 | €114 | €0 | -€114 | -100.0% |
| Amounts payable within one year | 42/48 | €114 | - | -€114 | |
| Taxes, remuneration and social security | 45 | €114 | - | -€114 | |
| Taxes | 450/3 | €114 | - | -€114 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123 | €60 | -€63 | -51.4% |
| Other operating charges | 640/8 | €994 | €985 | -€10 | -1.0% |
| Gross operating margin | 9900 | €1,273 | €1,409 | +€136 | +10.7% |
| Operating profit (loss) | 9901 | €156 | €365 | +€209 | +133.8% |
| Financial charges | 65/66B | €39 | €45 | +€6 | +15.4% |
| Recurring financial charges | 65 | €39 | €45 | +€6 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €117 | €320 | +€203 | +173.2% |
| Profit (loss) for the period | 9904 | €117 | €320 | +€203 | +173.2% |
| Profit (loss) for the period to be appropriated | 9905 | €117 | €320 | +€203 | +173.2% |
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 10 October 2026 via checked.be.