Lammineur Architecten: what changed
Lammineur Architecten
Largest movements
- Current investments +€22,564
up €22,564 (+129%), from €17,510 to €40,074
- Receivables within one year +€8,146
up €8,146 (+89.2%), from €9,133 to €17,278
of which Trade receivables: +€7,431
- Tangible fixed assets -€7,155
down €7,155 (-14.1%), from €50,920 to €43,765
of which Other tangible fixed assets: -€7,875
- Other debts +€12,113
up €12,113 (+41.5%), from €29,218 to €41,331
- Tax, wage and social debts +€12,013
up €12,013 (+291%), from €4,121 to €16,134
- Gross operating margin +€27,167
up €27,167 (+152%), from €17,878 to €45,045
- Taxes +€6,279
up €6,279 (+324%), from €1,941 to €8,220
- Other operating charges -€1,476
down €1,476 (-43.6%), from €3,388 to €1,912
- Depreciation -€466
down €466 (-4.7%), from €9,835 to €9,369
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,885 | €106,780 | +€23,896 | +28.8% |
| Fixed assets | 21/28 | €52,720 | €45,565 | -€7,155 | -13.6% |
| Tangible fixed assets | 22/27 | €50,920 | €43,765 | -€7,155 | -14.1% |
| Land and buildings | 22 | €329 | €42 | -€287 | -87.2% |
| Furniture and vehicles | 24 | €2,397 | €3,405 | +€1,007 | +42.0% |
| Other tangible fixed assets | 26 | €48,193 | €40,318 | -€7,875 | -16.3% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €30,165 | €61,215 | +€31,050 | +103% |
| Amounts receivable within one year | 40/41 | €9,133 | €17,278 | +€8,146 | +89.2% |
| Trade receivables | 40 | €9,133 | €16,563 | +€7,431 | +81.4% |
| Other amounts receivable | 41 | - | €715 | +€715 | |
| Current investments | 50/53 | €17,510 | €40,074 | +€22,564 | +129% |
| Cash at bank and in hand | 54/58 | €3,522 | €3,863 | +€341 | +9.7% |
| Total equity and liabilities | 10/49 | €82,885 | €106,780 | +€23,896 | +28.8% |
| Equity | 10/15 | €49,315 | €49,315 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €47,315 | €47,315 | = | 0.0% |
| Distributable reserves | 133 | €47,315 | €47,315 | = | 0.0% |
| Amounts payable | 17/49 | €33,570 | €57,466 | +€23,896 | +71.2% |
| Amounts payable within one year | 42/48 | €33,570 | €57,466 | +€23,896 | +71.2% |
| Trade debts | 44 | €230 | - | -€230 | |
| Suppliers | 440/4 | €230 | - | -€230 | |
| Taxes, remuneration and social security | 45 | €4,121 | €16,134 | +€12,013 | +291% |
| Taxes | 450/3 | €4,121 | €16,134 | +€12,013 | +291% |
| Other amounts payable | 47/48 | €29,218 | €41,331 | +€12,113 | +41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,835 | €9,369 | -€466 | -4.7% |
| Other operating charges | 640/8 | €3,388 | €1,912 | -€1,476 | -43.6% |
| Gross operating margin | 9900 | €17,878 | €45,045 | +€27,167 | +152% |
| Operating profit (loss) | 9901 | €4,655 | €33,763 | +€29,108 | +625% |
| Financial income | 75/76B | €156 | €125 | -€31 | -20.0% |
| Recurring financial income | 75 | €156 | €125 | -€31 | -20.0% |
| Financial charges | 65/66B | €98 | €41 | -€57 | -58.2% |
| Recurring financial charges | 65 | €98 | €41 | -€57 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | €4,713 | €33,847 | +€29,134 | +618% |
| Income taxes | 67/77 | €1,941 | €8,220 | +€6,279 | +324% |
| Profit (loss) for the period | 9904 | €2,772 | €25,627 | +€22,855 | +825% |
| Profit (loss) for the period to be appropriated | 9905 | €2,772 | €25,627 | +€22,855 | +825% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.