Lamoer: 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.
Lamoer
Largest movements
- Cash +€340,765
up €340,765 (+47407.4%), from €719 to €341,484
mainly Net result for the year (+€259,755) and Tax, wage and social debts (+€75,064)
- Receivables within one year -€17,612
down €17,612 (-3.7%), from €482,510 to €464,898
of which Trade receivables: -€99,136
- Reserves +€259,755
up €259,755 (+73.0%), from €355,729 to €615,484
- Tax, wage and social debts +€75,064
up €75,064 (+64.1%), from €117,120 to €192,183
of which Taxes: +€79,364
- Other debts -€10,386
down €10,386 (-84.4%), from €12,301 to €1,915
- Gross operating margin -€133,378
down €133,378 (-28.3%), from €471,410 to €338,032
- Taxes -€31,985
down €31,985 (-28.6%), from €111,910 to €79,925
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 | €491,207 | €813,482 | +€322,275 | +65.6% |
| Fixed assets | 21/28 | €7,978 | €7,101 | -€877 | -11.0% |
| Tangible fixed assets | 22/27 | €7,978 | €7,101 | -€877 | -11.0% |
| Plant, machinery and equipment | 23 | €7,978 | €7,101 | -€877 | -11.0% |
| Current assets | 29/58 | €483,229 | €806,381 | +€323,152 | +66.9% |
| Amounts receivable within one year | 40/41 | €482,510 | €464,898 | -€17,612 | -3.7% |
| Trade receivables | 40 | €482,510 | €383,374 | -€99,136 | -20.5% |
| Other amounts receivable | 41 | - | €81,523 | +€81,523 | |
| Cash at bank and in hand | 54/58 | €719 | €341,484 | +€340,765 | +47407.4% |
| Total equity and liabilities | 10/49 | €491,207 | €813,482 | +€322,275 | +65.6% |
| Equity | 10/15 | €359,229 | €618,984 | +€259,755 | +72.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €355,729 | €615,484 | +€259,755 | +73.0% |
| Distributable reserves | 133 | €355,729 | €615,484 | +€259,755 | +73.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €131,978 | €194,498 | +€62,520 | +47.4% |
| Amounts payable within one year | 42/48 | €131,978 | €194,498 | +€62,520 | +47.4% |
| Trade debts | 44 | €2,557 | €400 | -€2,158 | -84.4% |
| Suppliers | 440/4 | €2,557 | €400 | -€2,158 | -84.4% |
| Taxes, remuneration and social security | 45 | €117,120 | €192,183 | +€75,064 | +64.1% |
| Taxes | 450/3 | €112,820 | €192,183 | +€79,364 | +70.3% |
| Remuneration and social security | 454/9 | €4,300 | €0 | -€4,300 | -100.0% |
| Other amounts payable | 47/48 | €12,301 | €1,915 | -€10,386 | -84.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €791 | €877 | +€86 | +10.9% |
| Other operating charges | 640/8 | €216 | €0 | -€216 | -100.0% |
| Gross operating margin | 9900 | €471,410 | €338,032 | -€133,378 | -28.3% |
| Operating profit (loss) | 9901 | €470,404 | €337,155 | -€133,249 | -28.3% |
| Financial income | 75/76B | - | €2,885 | +€2,885 | |
| Recurring financial income | 75 | - | €2,885 | +€2,885 | |
| Financial charges | 65/66B | €265 | €360 | +€94 | +35.4% |
| Recurring financial charges | 65 | €265 | €360 | +€94 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | €470,139 | €339,681 | -€130,458 | -27.7% |
| Income taxes | 67/77 | €111,910 | €79,925 | -€31,985 | -28.6% |
| Profit (loss) for the period | 9904 | €358,229 | €259,755 | -€98,474 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €358,229 | €259,755 | -€98,474 | -27.5% |
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 9 October 2026 via checked.be.