Lamoen Technics: 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 Technics
Largest movements
- Cash -€16,322
down €16,322 (-57.6%), from €28,338 to €12,016
mainly Debts after one year (-€21,380) and Tax, wage and social debts (-€10,388)
- Receivables within one year -€5,145
down €5,145 (-10.8%), from €47,742 to €42,598
of which Trade receivables: -€33,163
- Debts after one year -€21,380
down €21,380 (-10.3%), from €208,308 to €186,928
- Tax, wage and social debts -€10,388
down €10,388 (-93.1%), from €11,154 to €766
- Reserves +€8,611
up €8,611 (+27.3%), from €31,577 to €40,189
- Other operating charges -€23,648
down €23,648 (-96.4%), from €24,543 to €895
- Gross operating margin -€11,034
down €11,034 (-29.4%), from €37,571 to €26,537
- Financial charges +€5,004
up €5,004 (+192.0%), from €2,606 to €7,609
- Depreciation +€4,930
up €4,930 (+168.3%), from €2,930 to €7,860
- Financial income +€780
up €780 (+7519.8%), from €10 to €790
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 | €276,187 | €253,226 | -€22,961 | -8.3% |
| Fixed assets | 21/28 | €198,768 | €196,625 | -€2,143 | -1.1% |
| Tangible fixed assets | 22/27 | €198,768 | €196,625 | -€2,143 | -1.1% |
| Land and buildings | 22 | €194,610 | €189,384 | -€5,226 | -2.7% |
| Plant, machinery and equipment | 23 | €1,045 | €637 | -€407 | -39.0% |
| Furniture and vehicles | 24 | €3,113 | €6,604 | +€3,491 | +112.1% |
| Current assets | 29/58 | €77,419 | €56,601 | -€20,818 | -26.9% |
| Amounts receivable within one year | 40/41 | €47,742 | €42,598 | -€5,145 | -10.8% |
| Trade receivables | 40 | €45,291 | €12,128 | -€33,163 | -73.2% |
| Other amounts receivable | 41 | €2,451 | €30,470 | +€28,019 | +1143.2% |
| Cash at bank and in hand | 54/58 | €28,338 | €12,016 | -€16,322 | -57.6% |
| Deferred charges and accrued income | 490/1 | €1,338 | €1,987 | +€649 | +48.5% |
| Total equity and liabilities | 10/49 | €276,187 | €253,226 | -€22,961 | -8.3% |
| Equity | 10/15 | €34,577 | €43,189 | +€8,611 | +24.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €31,577 | €40,189 | +€8,611 | +27.3% |
| Distributable reserves | 133 | €31,577 | €40,189 | +€8,611 | +27.3% |
| Amounts payable | 17/49 | €241,610 | €210,037 | -€31,572 | -13.1% |
| Amounts payable after more than one year | 17 | €208,308 | €186,928 | -€21,380 | -10.3% |
| Financial debts | 170/4 | €208,308 | €186,928 | -€21,380 | -10.3% |
| Amounts payable within one year | 42/48 | €33,142 | €23,110 | -€10,032 | -30.3% |
| Current portion of amounts payable after more than one year | 42 | €18,817 | €20,930 | +€2,113 | +11.2% |
| Trade debts | 44 | €233 | €918 | +€685 | +294.4% |
| Suppliers | 440/4 | €233 | €918 | +€685 | +294.4% |
| Taxes, remuneration and social security | 45 | €11,154 | €766 | -€10,388 | -93.1% |
| Taxes | 450/3 | €11,154 | €766 | -€10,388 | -93.1% |
| Other amounts payable | 47/48 | €2,938 | €495 | -€2,443 | -83.1% |
| Accrued charges and deferred income | 492/3 | €160 | €0 | -€160 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,930 | €7,860 | +€4,930 | +168.3% |
| Other operating charges | 640/8 | €24,543 | €895 | -€23,648 | -96.4% |
| Gross operating margin | 9900 | €37,571 | €26,537 | -€11,034 | -29.4% |
| Operating profit (loss) | 9901 | €10,098 | €17,782 | +€7,684 | +76.1% |
| Financial income | 75/76B | €10 | €790 | +€780 | +7519.8% |
| Recurring financial income | 75 | €10 | €790 | +€780 | +7519.8% |
| Financial charges | 65/66B | €2,606 | €7,609 | +€5,004 | +192.0% |
| Recurring financial charges | 65 | €2,606 | €7,609 | +€5,004 | +192.0% |
| Profit (loss) for the period before taxes | 9903 | €7,503 | €10,963 | +€3,460 | +46.1% |
| Income taxes | 67/77 | €1,592 | €2,351 | +€759 | +47.6% |
| Profit (loss) for the period | 9904 | €5,910 | €8,611 | +€2,701 | +45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,910 | €8,611 | +€2,701 | +45.7% |
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 12 October 2026 via checked.be.