LAMONT: what changed
Two fiscal 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.
LAMONT
Largest movements
- Receivables within one year -€48,064
down €48,064 (-33.5%), from €143,425 to €95,361
of which Trade receivables: -€48,645
- Stocks and contracts -€25,055
down €25,055 (-20.4%), from €122,914 to €97,859
- Intangible fixed assets -€12,500
down €12,500 (-11.0%), from €113,527 to €101,027
- Tangible fixed assets +€6,265
up €6,265 (+8.8%), from €70,932 to €77,196
of which Plant, machinery and equipment: +€8,416
- Profit (loss) carried forward -€82,564
down €82,564 (-22.6%), from -€365,712 to -€448,276
- Short-term financial debts -€16,185
down €16,185 (-34.1%), from €47,445 to €31,260
- Trade debts +€15,173
up €15,173 (+3.1%), from €497,062 to €512,235
- Gross operating margin +€25,752
up €25,752 (+53.3%), from €48,343 to €74,095
- Financial income -€6,569
down €6,569 (-67.9%), from €9,677 to €3,108
of which Non-recurring financial income: -€6,283
- Staff costs +€3,415
up €3,415 (+4.2%), from €80,533 to €83,948
- Financial charges +€2,994
up €2,994 (+31.7%), from €9,438 to €12,432
- Other operating charges +€1,965
up €1,965 (+17.6%), from €11,143 to €13,108
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €460,271 | €378,079 | -€82,192 | -17.9% |
| Fixed assets | 21/28 | €184,459 | €178,224 | -€6,235 | -3.4% |
| Intangible fixed assets | 21 | €113,527 | €101,027 | -€12,500 | -11.0% |
| Tangible fixed assets | 22/27 | €70,932 | €77,196 | +€6,265 | +8.8% |
| Land and buildings | 22 | €70,001 | €67,951 | -€2,050 | -2.9% |
| Plant, machinery and equipment | 23 | €829 | €9,246 | +€8,416 | +1014.9% |
| Furniture and vehicles | 24 | €102 | - | -€102 | |
| Current assets | 29/58 | €275,812 | €199,856 | -€75,956 | -27.5% |
| Stocks and contracts in progress | 3 | €122,914 | €97,859 | -€25,055 | -20.4% |
| Stocks | 30/36 | €122,914 | €97,859 | -€25,055 | -20.4% |
| Amounts receivable within one year | 40/41 | €143,425 | €95,361 | -€48,064 | -33.5% |
| Trade receivables | 40 | €89,092 | €40,447 | -€48,645 | -54.6% |
| Other amounts receivable | 41 | €54,333 | €54,914 | +€581 | +1.1% |
| Cash at bank and in hand | 54/58 | €7,838 | €6,635 | -€1,203 | -15.3% |
| Deferred charges and accrued income | 490/1 | €1,635 | - | -€1,635 | |
| Total equity and liabilities | 10/49 | €460,271 | €378,079 | -€82,192 | -17.9% |
| Equity | 10/15 | -€124,886 | -€207,450 | -€82,564 | -66.1% |
| Contributions | 10/11 | €240,826 | €240,826 | = | 0.0% |
| Capital | 10 | €240,826 | €240,826 | = | 0.0% |
| Issued capital | 100 | €240,826 | €240,826 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€365,712 | -€448,276 | -€82,564 | -22.6% |
| Amounts payable | 17/49 | €585,157 | €585,529 | +€372 | +0.1% |
| Amounts payable within one year | 42/48 | €582,902 | €584,677 | +€1,774 | +0.3% |
| Financial debts | 43 | €47,445 | €31,260 | -€16,185 | -34.1% |
| Credit institutions | 430/8 | €47,445 | €31,260 | -€16,185 | -34.1% |
| Trade debts | 44 | €497,062 | €512,235 | +€15,173 | +3.1% |
| Suppliers | 440/4 | €497,062 | €512,235 | +€15,173 | +3.1% |
| Taxes, remuneration and social security | 45 | €10,582 | €13,352 | +€2,770 | +26.2% |
| Taxes | 450/3 | €464 | €2,945 | +€2,481 | +535.0% |
| Remuneration and social security | 454/9 | €10,119 | €10,407 | +€288 | +2.9% |
| Other amounts payable | 47/48 | €27,813 | €27,830 | +€16 | +0.1% |
| Accrued charges and deferred income | 492/3 | €2,254 | €852 | -€1,402 | -62.2% |
| Remuneration, social security and pensions | 62 | €80,533 | €83,948 | +€3,415 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,277 | €16,861 | +€584 | +3.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €33,698 | €33,317 | -€381 | -1.1% |
| Other operating charges | 640/8 | €11,143 | €13,108 | +€1,965 | +17.6% |
| Non-recurring operating charges | 66A | - | €102 | +€102 | |
| Gross operating margin | 9900 | €48,343 | €74,095 | +€25,752 | +53.3% |
| Operating profit (loss) | 9901 | -€93,308 | -€73,240 | +€20,068 | +21.5% |
| Financial income | 75/76B | €9,677 | €3,108 | -€6,569 | -67.9% |
| Recurring financial income | 75 | €3,394 | €3,108 | -€285 | -8.4% |
| Non-recurring financial income | 76B | €6,283 | - | -€6,283 | |
| Financial charges | 65/66B | €9,438 | €12,432 | +€2,994 | +31.7% |
| Recurring financial charges | 65 | €9,438 | €12,432 | +€2,994 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | -€93,069 | -€82,564 | +€10,505 | +11.3% |
| Profit (loss) for the period | 9904 | -€93,069 | -€82,564 | +€10,505 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€93,069 | -€82,564 | +€10,505 | +11.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.