LAMON LIEVEN: 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 LIEVEN
Largest movements
- Cash -€1,700
down €1,700 (-71.0%), from €2,393 to €693
mainly Debts after one year (-€4,000) and Deferred charges and accrued income (-€19)
- Receivables within one year -€671
down €671 (-6.8%), from €9,925 to €9,254
of which Trade receivables: -€1,630
- Debts after one year -€4,000
down €4,000 (-9.3%), from €43,000 to €39,000
- Trade debts +€1,532
up €1,532 (+64.3%), from €2,383 to €3,915
- Gross operating margin -€2,010
down €2,010 (-67.5%), from €2,978 to €968
- Other operating charges -€460
down €460 (-36.9%), from €1,246 to €786
- Financial charges +€63
up €63 (+2,100%), from €3 to €66
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,835 | €10,483 | -€2,352 | -18.3% |
| Current assets | 29/58 | €12,835 | €10,483 | -€2,352 | -18.3% |
| Amounts receivable within one year | 40/41 | €9,925 | €9,254 | -€671 | -6.8% |
| Trade receivables | 40 | €9,800 | €8,170 | -€1,630 | -16.6% |
| Other amounts receivable | 41 | €125 | €1,084 | +€959 | +767% |
| Cash at bank and in hand | 54/58 | €2,393 | €693 | -€1,700 | -71.0% |
| Deferred charges and accrued income | 490/1 | €517 | €536 | +€19 | +3.7% |
| Total equity and liabilities | 10/49 | €12,835 | €10,483 | -€2,352 | -18.3% |
| Equity | 10/15 | -€32,548 | -€32,432 | +€116 | +0.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,999 | -€52,883 | +€116 | +0.2% |
| Amounts payable | 17/49 | €45,383 | €42,915 | -€2,468 | -5.4% |
| Amounts payable after more than one year | 17 | €43,000 | €39,000 | -€4,000 | -9.3% |
| Financial debts | 170/4 | €43,000 | €39,000 | -€4,000 | -9.3% |
| Amounts payable within one year | 42/48 | €2,383 | €3,915 | +€1,532 | +64.3% |
| Trade debts | 44 | €2,383 | €3,915 | +€1,532 | +64.3% |
| Suppliers | 440/4 | €2,383 | €3,915 | +€1,532 | +64.3% |
| Other operating charges | 640/8 | €1,246 | €786 | -€460 | -36.9% |
| Gross operating margin | 9900 | €2,978 | €968 | -€2,010 | -67.5% |
| Operating profit (loss) | 9901 | €1,732 | €182 | -€1,550 | -89.5% |
| Financial charges | 65/66B | €3 | €66 | +€63 | +2,100% |
| Recurring financial charges | 65 | €3 | €66 | +€63 | +2,100% |
| Profit (loss) for the period before taxes | 9903 | €1,729 | €116 | -€1,613 | -93.3% |
| Profit (loss) for the period | 9904 | €1,729 | €116 | -€1,613 | -93.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,729 | €116 | -€1,613 | -93.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.