LAMONDA: 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.
What changed
LAMONDA
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€49,623
2024 · €1.1m-€1.0m
Equity
€2.6m
2024 · €2.7m-€59,377
Cash
€25,739
2024 · €72,616-€46,877
Balance sheet total
€3.0m
2024 · €3.1m-€59,280
Largest movements
Assets
- Current investments -€581,152
down €581,152 (-28.8%), from €2.0m to €1.4m
- Tangible fixed assets +€554,456
up €554,456 (+229%), from €242,430 to €796,886
of which Land and buildings: +€458,422
- Cash -€46,877
down €46,877 (-64.6%), from €72,616 to €25,739
mainly Investment in fixed assets (net) (-€613,061) and Contributions, distributions and other (-€109,000)
Equity and liabilities
- Reserves -€59,377
down €59,377 (-2.2%), from €2.7m to €2.6m
of which Distributable reserves: -€55,949
Income statement
- Gross operating margin -€1.3m
down €1.3m (-93.7%), from €1.4m to €90,647
- Depreciation +€27,929
up €27,929 (+91.0%), from €30,677 to €58,605
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.
Result 2024
€1.1m
Gross operating margin
-€1.3m
Staff costs
+€639
Depreciation
-€27,929
Other operating charges
+€150
Financial income
-€8,107
Financial charges
-€12,406
Taxes
+€12,485
Deferred taxes and other
+€340,334
Result 2025
€49,623
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€94,032
Investment
-€31,909
Financing
-€109,000
Cash 2024
€72,616
From operations (derived)
+€94,032
Net result for the year
+€49,623
Depreciation
+€58,605
Receivables within one year
-€4,037
Deferred charges and accrued income
-€10,257
Smaller working-capital items
-€933
Trade debts
-€6,012
Tax, wage and social debts
+€7,042
Investment (derived)
-€31,909
Investment in fixed assets (net)
-€613,061
Current investments
+€581,152
Financing
-€109,000
Contributions, distributions and other
-€109,000
Cash 2025
€25,739
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,054,888 | €2,995,609 | -€59,280 | -1.9% |
| Fixed assets | 21/28 | €242,430 | €796,886 | +€554,456 | +229% |
| Tangible fixed assets | 22/27 | €242,430 | €796,886 | +€554,456 | +229% |
| Land and buildings | 22 | €237,565 | €695,986 | +€458,422 | +193% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,866 | €100,900 | +€96,034 | +1,974% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €2,812,458 | €2,198,723 | -€613,735 | -21.8% |
| Amounts receivable after more than one year | 29 | €650,000 | €650,000 | = | 0.0% |
| Other amounts receivable | 291 | €650,000 | €650,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €60,020 | €64,057 | +€4,037 | +6.7% |
| Trade receivables | 40 | €39,979 | €57,126 | +€17,147 | +42.9% |
| Other amounts receivable | 41 | €20,041 | €6,931 | -€13,110 | -65.4% |
| Current investments | 50/53 | €2,016,062 | €1,434,909 | -€581,152 | -28.8% |
| Cash at bank and in hand | 54/58 | €72,616 | €25,739 | -€46,877 | -64.6% |
| Deferred charges and accrued income | 490/1 | €13,761 | €24,018 | +€10,257 | +74.5% |
| Total equity and liabilities | 10/49 | €3,054,888 | €2,995,609 | -€59,280 | -1.9% |
| Equity | 10/15 | €2,677,952 | €2,618,575 | -€59,377 | -2.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,652,952 | €2,593,575 | -€59,377 | -2.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €1,053,574 | €1,050,146 | -€3,429 | -0.3% |
| Distributable reserves | 133 | €1,599,378 | €1,543,429 | -€55,949 | -3.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €339,191 | €338,049 | -€1,143 | -0.3% |
| Deferred taxes | 168 | €339,191 | €338,049 | -€1,143 | -0.3% |
| Amounts payable | 17/49 | €37,745 | €38,985 | +€1,240 | +3.3% |
| Amounts payable within one year | 42/48 | €31,912 | €32,917 | +€1,005 | +3.2% |
| Trade debts | 44 | €19,795 | €13,783 | -€6,012 | -30.4% |
| Suppliers | 440/4 | €19,795 | €13,783 | -€6,012 | -30.4% |
| Taxes, remuneration and social security | 45 | €8,869 | €15,910 | +€7,042 | +79.4% |
| Taxes | 450/3 | €8,869 | €15,910 | +€7,042 | +79.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,248 | €3,223 | -€25 | -0.8% |
| Accrued charges and deferred income | 492/3 | €5,833 | €6,068 | +€235 | +4.0% |
| Non-recurring operating income | 76A | €1,410,957 | €41,498 | -€1.4m | -97.1% |
| Remuneration, social security and pensions | 62 | €639 | €0 | -€639 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,677 | €58,605 | +€27,929 | +91.0% |
| Other operating charges | 640/8 | €15,091 | €14,941 | -€150 | -1.0% |
| Gross operating margin | 9900 | €1,436,844 | €90,647 | -€1.3m | -93.7% |
| Operating profit (loss) | 9901 | €1,390,437 | €17,100 | -€1.4m | -98.8% |
| Financial income | 75/76B | €60,087 | €51,980 | -€8,107 | -13.5% |
| Recurring financial income | 75 | €60,087 | €51,980 | -€8,107 | -13.5% |
| Financial charges | 65/66B | -€9,362 | €3,043 | +€12,406 | |
| Recurring financial charges | 65 | -€9,362 | €3,043 | +€12,406 | |
| Profit (loss) for the period before taxes | 9903 | €1,459,886 | €66,037 | -€1.4m | -95.5% |
| Transfer from deferred taxes | 780 | €201 | €1,143 | +€942 | +469% |
| Transfer to deferred taxes | 680 | €339,392 | €0 | -€339,392 | -100% |
| Income taxes | 67/77 | €30,042 | €17,557 | -€12,485 | -41.6% |
| Profit (loss) for the period | 9904 | €1,090,652 | €49,623 | -€1.0m | -95.5% |
| Transfer from tax-exempt reserves | 789 | €603 | €3,429 | +€2,826 | +469% |
| Transfer to tax-exempt reserves | 689 | €1,018,177 | €0 | -€1.0m | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €73,078 | €53,051 | -€20,027 | -27.4% |
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 22 October 2026 via checked.be.