LAMOEN CONSULTING: 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.
LAMOEN CONSULTING
Largest movements
- Current investments +€90,000
up €90,000 (+62.1%), from €145,000 to €235,000
- Cash +€8,360
up €8,360 (+61.9%), from €13,509 to €21,869
mainly Net result for the year (+€96,563) and Receivables within one year (+€3,946)
- Receivables within one year -€3,946
down €3,946 (-11.4%), from €34,766 to €30,820
- Reserves +€96,563
up €96,563 (+61.8%), from €156,192 to €252,755
- Gross operating margin -€9,336
down €9,336 (-7.0%), from €133,307 to €123,971
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 | €194,516 | €289,579 | +€95,062 | +48.9% |
| Fixed assets | 21/28 | €497 | €282 | -€215 | -43.2% |
| Tangible fixed assets | 22/27 | €497 | €282 | -€215 | -43.2% |
| Furniture and vehicles | 24 | €497 | €282 | -€215 | -43.2% |
| Current assets | 29/58 | €194,020 | €289,297 | +€95,277 | +49.1% |
| Amounts receivable within one year | 40/41 | €34,766 | €30,820 | -€3,946 | -11.4% |
| Trade receivables | 40 | €34,766 | €30,820 | -€3,946 | -11.4% |
| Current investments | 50/53 | €145,000 | €235,000 | +€90,000 | +62.1% |
| Cash at bank and in hand | 54/58 | €13,509 | €21,869 | +€8,360 | +61.9% |
| Deferred charges and accrued income | 490/1 | €745 | €1,608 | +€863 | +116% |
| Total equity and liabilities | 10/49 | €194,516 | €289,579 | +€95,062 | +48.9% |
| Equity | 10/15 | €156,292 | €252,855 | +€96,563 | +61.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €156,192 | €252,755 | +€96,563 | +61.8% |
| Distributable reserves | 133 | €156,192 | €252,755 | +€96,563 | +61.8% |
| Amounts payable | 17/49 | €38,224 | €36,723 | -€1,501 | -3.9% |
| Amounts payable within one year | 42/48 | €38,037 | €36,432 | -€1,605 | -4.2% |
| Trade debts | 44 | €1,467 | €1,600 | +€133 | +9.0% |
| Suppliers | 440/4 | €1,467 | €1,600 | +€133 | +9.0% |
| Taxes, remuneration and social security | 45 | €36,569 | €34,832 | -€1,737 | -4.8% |
| Taxes | 450/3 | €36,569 | €34,832 | -€1,737 | -4.8% |
| Accrued charges and deferred income | 492/3 | €187 | €291 | +€104 | +55.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147 | €215 | +€67 | +45.8% |
| Other operating charges | 640/8 | €580 | €670 | +€89 | +15.4% |
| Gross operating margin | 9900 | €133,307 | €123,971 | -€9,336 | -7.0% |
| Operating profit (loss) | 9901 | €132,579 | €123,086 | -€9,493 | -7.2% |
| Financial income | 75/76B | €1,972 | €3,259 | +€1,287 | +65.3% |
| Recurring financial income | 75 | €1,972 | €3,259 | +€1,287 | +65.3% |
| Financial charges | 65/66B | €2,246 | €2,113 | -€133 | -5.9% |
| Recurring financial charges | 65 | €2,246 | €2,113 | -€133 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €132,305 | €124,233 | -€8,072 | -6.1% |
| Income taxes | 67/77 | €28,834 | €27,670 | -€1,164 | -4.0% |
| Profit (loss) for the period | 9904 | €103,471 | €96,563 | -€6,908 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €103,471 | €96,563 | -€6,908 | -6.7% |
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 15 October 2026 via checked.be.