LAMO METAL: what changed
LAMO METAL
Largest movements
- Tangible fixed assets -€40,895
down €40,895 (-22.9%), from €178,932 to €138,037
of which Furniture and vehicles: -€23,662
- Cash +€21,999
up €21,999 (+48.5%), from €45,320 to €67,319
mainly Depreciation (+€44,509) and Receivables within one year (+€12,974)
- Receivables within one year -€12,974
down €12,974 (-51.6%), from €25,158 to €12,184
of which Trade receivables: -€14,679
- Stocks and contracts -€11,541
down €11,541 (-62.8%), from €18,385 to €6,844
- Current portion of long-term debt -€14,890
down €14,890 (-65.4%), from €22,765 to €7,875
- Other debts -€14,036
down €14,036 (-25.1%), from €55,951 to €41,914
- Profit (loss) carried forward -€12,036
down €12,036 (-30.6%), from €39,315 to €27,279
- Debts after one year -€4,501
no longer reported in 2025 (was €4,501)
- Trade debts +€3,024
up €3,024 (+93.4%), from €3,238 to €6,263
- Purchases and services -€146,057
no longer reported in 2025 (was €146,057)
- Gross operating margin -€30,974
down €30,974 (-48.9%), from €63,394 to €32,421
- Taxes -€4,664
down €4,664, from €4,380 to -€284
- Financial income +€2,557
up €2,557 (+889%), from €288 to €2,845
of which Non-recurring financial income: +€2,706
- Financial charges -€2,434
down €2,434 (-76.9%), from €3,167 to €733
of which Financial charges: -€2,384
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 | €268,423 | €224,384 | -€44,039 | -16.4% |
| Fixed assets | 21/28 | €178,932 | €138,037 | -€40,895 | -22.9% |
| Tangible fixed assets | 22/27 | €178,932 | €138,037 | -€40,895 | -22.9% |
| Land and buildings | 22 | €94,479 | €86,750 | -€7,730 | -8.2% |
| Plant, machinery and equipment | 23 | €34,150 | €24,647 | -€9,503 | -27.8% |
| Furniture and vehicles | 24 | €50,303 | €26,640 | -€23,662 | -47.0% |
| Current assets | 29/58 | €89,491 | €86,347 | -€3,144 | -3.5% |
| Stocks and contracts in progress | 3 | €18,385 | €6,844 | -€11,541 | -62.8% |
| Stocks | 30/36 | €18,385 | €6,844 | -€11,541 | -62.8% |
| Amounts receivable within one year | 40/41 | €25,158 | €12,184 | -€12,974 | -51.6% |
| Trade receivables | 40 | €21,968 | €7,289 | -€14,679 | -66.8% |
| Other amounts receivable | 41 | €3,190 | €4,895 | +€1,705 | +53.4% |
| Cash at bank and in hand | 54/58 | €45,320 | €67,319 | +€21,999 | +48.5% |
| Deferred charges and accrued income | 490/1 | €628 | - | -€628 | |
| Total equity and liabilities | 10/49 | €268,423 | €224,384 | -€44,039 | -16.4% |
| Equity | 10/15 | €176,325 | €164,105 | -€12,220 | -6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,410 | €118,226 | -€184 | -0.2% |
| Tax-exempt reserves | 132 | €2,005 | €1,536 | -€468 | -23.4% |
| Distributable reserves | 133 | €116,405 | €116,690 | +€284 | +0.2% |
| Profit (loss) carried forward | 14 | €39,315 | €27,279 | -€12,036 | -30.6% |
| Provisions and deferred taxes | 16 | €156 | - | -€156 | |
| Deferred taxes | 168 | €156 | - | -€156 | |
| Amounts payable | 17/49 | €91,942 | €60,279 | -€31,663 | -34.4% |
| Amounts payable after more than one year | 17 | €4,501 | - | -€4,501 | |
| Financial debts | 170/4 | €4,501 | - | -€4,501 | |
| Amounts payable within one year | 42/48 | €87,441 | €60,279 | -€27,162 | -31.1% |
| Current portion of amounts payable after more than one year | 42 | €22,765 | €7,875 | -€14,890 | -65.4% |
| Trade debts | 44 | €3,238 | €6,263 | +€3,024 | +93.4% |
| Suppliers | 440/4 | €3,238 | €6,263 | +€3,024 | +93.4% |
| Taxes, remuneration and social security | 45 | €5,487 | €4,227 | -€1,260 | -23.0% |
| Taxes | 450/3 | €5,487 | €4,227 | -€1,260 | -23.0% |
| Other amounts payable | 47/48 | €55,951 | €41,914 | -€14,036 | -25.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €146,057 | - | -€146,057 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,824 | €44,509 | +€685 | +1.6% |
| Other operating charges | 640/8 | €2,768 | €2,684 | -€84 | -3.0% |
| Gross operating margin | 9900 | €63,394 | €32,421 | -€30,974 | -48.9% |
| Operating profit (loss) | 9901 | €16,802 | -€14,772 | -€31,574 | |
| Financial income | 75/76B | €288 | €2,845 | +€2,557 | +889% |
| Recurring financial income | 75 | €288 | €139 | -€149 | -51.8% |
| Non-recurring financial income | 76B | - | €2,706 | +€2,706 | |
| Financial charges | 65/66B | €3,167 | €733 | -€2,434 | -76.9% |
| Recurring financial charges | 65 | €3,117 | €733 | -€2,384 | -76.5% |
| Non-recurring financial charges | 66B | €50 | - | -€50 | |
| Profit (loss) for the period before taxes | 9903 | €13,922 | -€12,660 | -€26,583 | |
| Transfer from deferred taxes | 780 | €195 | €156 | -€39 | -19.9% |
| Income taxes | 67/77 | €4,380 | -€284 | -€4,664 | |
| Profit (loss) for the period | 9904 | €9,738 | -€12,220 | -€21,958 | |
| Transfer from tax-exempt reserves | 789 | €585 | €468 | -€117 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,323 | -€11,752 | -€22,074 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.