LAMON: 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.
LAMON
Largest movements
- Deferred charges and accrued income +€8,225
up €8,225 (+1,302%), from €632 to €8,857
- Cash -€6,161
down €6,161 (-29.0%), from €21,226 to €15,065
mainly Contributions, distributions and other (-€13,000) and Deferred charges and accrued income (-€8,225)
- Receivables within one year -€5,250
down €5,250 (-91.4%), from €5,747 to €497
of which Other amounts receivable: -€5,250
- Tangible fixed assets +€395
up €395 (+23.4%), from €1,690 to €2,086
of which Plant, machinery and equipment: +€1,442
- Tax, wage and social debts -€7,135
down €7,135 (-70.3%), from €10,147 to €3,013
- Trade debts +€2,975
up €2,975 (+103%), from €2,899 to €5,875
- Profit (loss) carried forward +€1,152
up €1,152 (+14.4%), from €8,030 to €9,183
- Gross operating margin -€3,569
down €3,569 (-13.7%), from €26,022 to €22,453
- Taxes -€912
down €912 (-12.5%), from €7,301 to €6,390
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 | €29,294 | €26,504 | -€2,790 | -9.5% |
| Fixed assets | 21/28 | €1,690 | €2,086 | +€395 | +23.4% |
| Tangible fixed assets | 22/27 | €1,690 | €2,086 | +€395 | +23.4% |
| Plant, machinery and equipment | 23 | - | €1,442 | +€1,442 | |
| Furniture and vehicles | 24 | €1,690 | €644 | -€1,047 | -61.9% |
| Current assets | 29/58 | €27,604 | €24,418 | -€3,185 | -11.5% |
| Amounts receivable within one year | 40/41 | €5,747 | €497 | -€5,250 | -91.4% |
| Trade receivables | 40 | €465 | €465 | = | 0.0% |
| Other amounts receivable | 41 | €5,281 | €32 | -€5,250 | -99.4% |
| Cash at bank and in hand | 54/58 | €21,226 | €15,065 | -€6,161 | -29.0% |
| Deferred charges and accrued income | 490/1 | €632 | €8,857 | +€8,225 | +1,302% |
| Total equity and liabilities | 10/49 | €29,294 | €26,504 | -€2,790 | -9.5% |
| Equity | 10/15 | €16,247 | €17,400 | +€1,152 | +7.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €8,117 | €8,117 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,117 | €0 | -€8,117 | -100% |
| Reserves not available under the articles | 1311 | €8,117 | €0 | -€8,117 | -100% |
| Distributable reserves | 133 | - | €8,117 | +€8,117 | |
| Profit (loss) carried forward | 14 | €8,030 | €9,183 | +€1,152 | +14.4% |
| Amounts payable | 17/49 | €13,047 | €9,104 | -€3,943 | -30.2% |
| Amounts payable within one year | 42/48 | €13,047 | €9,104 | -€3,943 | -30.2% |
| Trade debts | 44 | €2,899 | €5,875 | +€2,975 | +103% |
| Suppliers | 440/4 | €2,899 | €5,875 | +€2,975 | +103% |
| Taxes, remuneration and social security | 45 | €10,147 | €3,013 | -€7,135 | -70.3% |
| Taxes | 450/3 | €10,147 | €3,013 | -€7,135 | -70.3% |
| Other amounts payable | 47/48 | - | €217 | +€217 | |
| Non-recurring operating income | 76A | - | €1,780 | +€1,780 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,047 | €1,256 | +€209 | +20.0% |
| Other operating charges | 640/8 | €602 | €553 | -€48 | -8.1% |
| Gross operating margin | 9900 | €26,022 | €22,453 | -€3,569 | -13.7% |
| Operating profit (loss) | 9901 | €24,373 | €20,643 | -€3,730 | -15.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €341 | €101 | -€240 | -70.3% |
| Recurring financial charges | 65 | €341 | €101 | -€240 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | €24,033 | €20,542 | -€3,490 | -14.5% |
| Income taxes | 67/77 | €7,301 | €6,390 | -€912 | -12.5% |
| Profit (loss) for the period | 9904 | €16,731 | €14,152 | -€2,579 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,731 | €14,152 | -€2,579 | -15.4% |
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 14 October 2026 via checked.be.