Lammp: 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.
Lammp
Largest movements
- Receivables within one year -€24,670
down €24,670 (-13.3%), from €185,292 to €160,622
of which Other amounts receivable: -€32,903
- Intangible fixed assets -€14,780
down €14,780 (-67.1%), from €22,028 to €7,249
- Deferred charges and accrued income -€5,496
down €5,496 (-65.4%), from €8,406 to €2,910
- Tangible fixed assets -€3,411
down €3,411 (-15.0%), from €22,795 to €19,384
of which Plant, machinery and equipment: -€3,735
- Trade debts -€45,323
down €45,323 (-72.3%), from €62,674 to €17,351
- Debts after one year -€26,500
down €26,500 (-24.2%), from €109,728 to €83,228
- Profit (loss) carried forward +€11,097
up €11,097 (+47.0%), from €23,588 to €34,685
- Tax, wage and social debts +€8,413
new in 2025: €8,413
- Staff costs -€5,388
no longer reported in 2025 (was €5,388)
- Gross operating margin +€3,606
up €3,606 (+10.3%), from €35,104 to €38,710
- Depreciation -€3,451
down €3,451 (-13.2%), from €26,154 to €22,702
- Financial charges +€2,487
up €2,487 (+128%), from €1,944 to €4,431
of which Non-recurring financial charges: +€3,924
- Financial income -€883
down €883 (-99.3%), from €889 to €6
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 | €267,132 | €219,579 | -€47,553 | -17.8% |
| Fixed assets | 21/28 | €44,823 | €26,635 | -€18,188 | -40.6% |
| Intangible fixed assets | 21 | €22,028 | €7,249 | -€14,780 | -67.1% |
| Tangible fixed assets | 22/27 | €22,795 | €19,384 | -€3,411 | -15.0% |
| Plant, machinery and equipment | 23 | €5,456 | €1,721 | -€3,735 | -68.4% |
| Furniture and vehicles | 24 | €168 | €1,282 | +€1,115 | +665% |
| Other tangible fixed assets | 26 | €17,171 | €16,381 | -€791 | -4.6% |
| Financial fixed assets | 28 | - | €2 | +€2 | |
| Current assets | 29/58 | €222,308 | €192,944 | -€29,365 | -13.2% |
| Amounts receivable within one year | 40/41 | €185,292 | €160,622 | -€24,670 | -13.3% |
| Trade receivables | 40 | €91,175 | €99,408 | +€8,233 | +9.0% |
| Other amounts receivable | 41 | €94,117 | €61,214 | -€32,903 | -35.0% |
| Cash at bank and in hand | 54/58 | €28,610 | €29,412 | +€802 | +2.8% |
| Deferred charges and accrued income | 490/1 | €8,406 | €2,910 | -€5,496 | -65.4% |
| Total equity and liabilities | 10/49 | €267,132 | €219,579 | -€47,553 | -17.8% |
| Equity | 10/15 | €91,238 | €102,335 | +€11,097 | +12.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,588 | €34,685 | +€11,097 | +47.0% |
| Amounts payable | 17/49 | €175,894 | €117,243 | -€58,650 | -33.3% |
| Amounts payable after more than one year | 17 | €109,728 | €83,228 | -€26,500 | -24.2% |
| Financial debts | 170/4 | €109,728 | €83,228 | -€26,500 | -24.2% |
| Amounts payable within one year | 42/48 | €66,165 | €34,015 | -€32,150 | -48.6% |
| Current portion of amounts payable after more than one year | 42 | €3,381 | €5,080 | +€1,699 | +50.3% |
| Trade debts | 44 | €62,674 | €17,351 | -€45,323 | -72.3% |
| Suppliers | 440/4 | €62,674 | €17,351 | -€45,323 | -72.3% |
| Advances received on contracts in progress | 46 | - | €1,511 | +€1,511 | |
| Taxes, remuneration and social security | 45 | - | €8,413 | +€8,413 | |
| Taxes | 450/3 | - | €8,413 | +€8,413 | |
| Other amounts payable | 47/48 | €111 | €1,660 | +€1,549 | +1,397% |
| Remuneration, social security and pensions | 62 | €5,388 | - | -€5,388 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,154 | €22,702 | -€3,451 | -13.2% |
| Other operating charges | 640/8 | €324 | €485 | +€161 | +49.9% |
| Gross operating margin | 9900 | €35,104 | €38,710 | +€3,606 | +10.3% |
| Operating profit (loss) | 9901 | €3,239 | €15,522 | +€12,283 | +379% |
| Financial income | 75/76B | €889 | €6 | -€883 | -99.3% |
| Recurring financial income | 75 | €889 | €6 | -€883 | -99.3% |
| Financial charges | 65/66B | €1,944 | €4,431 | +€2,487 | +128% |
| Recurring financial charges | 65 | €1,944 | €506 | -€1,437 | -73.9% |
| Non-recurring financial charges | 66B | - | €3,924 | +€3,924 | |
| Profit (loss) for the period before taxes | 9903 | €2,184 | €11,097 | +€8,913 | +408% |
| Profit (loss) for the period | 9904 | €2,184 | €11,097 | +€8,913 | +408% |
| Profit (loss) for the period to be appropriated | 9905 | €2,184 | €11,097 | +€8,913 | +408% |
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 19 October 2026 via checked.be.