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
- Cash +€14,929
up €14,929 (+1096.8%), from €1,361 to €16,290
mainly Net result for the year (+€19,498) and Depreciation (+€11,840)
- Tangible fixed assets -€11,840
down €11,840 (-21.5%), from €55,016 to €43,176
of which Plant, machinery and equipment: -€9,265
- Receivables within one year +€6,436
up €6,436 (+168.1%), from €3,828 to €10,264
of which Other amounts receivable: +€5,443
- Stocks and contracts -€5,450
down €5,450 (-4.2%), from €129,050 to €123,600
- Debts after one year -€16,934
down €16,934 (-51.6%), from €32,837 to €15,903
- Reserves +€14,208
up €14,208 (+12.0%), from €118,300 to €132,508
of which Distributable reserves: +€16,208
- Profit (loss) carried forward +€5,290
no longer reported in 2025 (was -€5,290)
- Trade debts +€5,196
up €5,196 (+86.7%), from €5,990 to €11,186
- Other debts -€3,142
down €3,142 (-17.1%), from €18,342 to €15,200
- Staff costs -€5,293
down €5,293, from €4,921 to -€372
- Other operating charges -€4,218
down €4,218 (-61.0%), from €6,916 to €2,698
- Gross operating margin +€4,112
up €4,112 (+11.8%), from €34,931 to €39,043
- Taxes +€2,057
up €2,057 (+316523.1%), from €1 to €2,058
- Financial charges -€749
down €749 (-18.3%), from €4,093 to €3,343
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 | €203,257 | €207,965 | +€4,709 | +2.3% |
| Fixed assets | 21/28 | €64,016 | €52,176 | -€11,840 | -18.5% |
| Tangible fixed assets | 22/27 | €55,016 | €43,176 | -€11,840 | -21.5% |
| Land and buildings | 22 | €1,021 | €640 | -€381 | -37.4% |
| Plant, machinery and equipment | 23 | €50,701 | €41,437 | -€9,265 | -18.3% |
| Furniture and vehicles | 24 | €3,294 | €1,100 | -€2,194 | -66.6% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €139,240 | €155,789 | +€16,549 | +11.9% |
| Stocks and contracts in progress | 3 | €129,050 | €123,600 | -€5,450 | -4.2% |
| Stocks | 30/36 | €129,050 | €123,600 | -€5,450 | -4.2% |
| Amounts receivable within one year | 40/41 | €3,828 | €10,264 | +€6,436 | +168.1% |
| Trade receivables | 40 | €3,322 | €4,315 | +€994 | +29.9% |
| Other amounts receivable | 41 | €506 | €5,949 | +€5,443 | +1075.4% |
| Current investments | 50/53 | €365 | €367 | +€2 | +0.4% |
| Cash at bank and in hand | 54/58 | €1,361 | €16,290 | +€14,929 | +1096.8% |
| Deferred charges and accrued income | 490/1 | €4,636 | €5,269 | +€633 | +13.6% |
| Total equity and liabilities | 10/49 | €203,257 | €207,965 | +€4,709 | +2.3% |
| Equity | 10/15 | €126,816 | €146,314 | +€19,498 | +15.4% |
| Contributions | 10/11 | €13,805 | €13,805 | = | 0.0% |
| Reserves | 13 | €118,300 | €132,508 | +€14,208 | +12.0% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €116,300 | €132,508 | +€16,208 | +13.9% |
| Profit (loss) carried forward | 14 | -€5,290 | - | +€5,290 | |
| Amounts payable | 17/49 | €76,441 | €61,651 | -€14,789 | -19.3% |
| Amounts payable after more than one year | 17 | €32,837 | €15,903 | -€16,934 | -51.6% |
| Financial debts | 170/4 | €32,837 | €15,903 | -€16,934 | -51.6% |
| Amounts payable within one year | 42/48 | €41,464 | €44,405 | +€2,941 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €16,491 | €16,934 | +€444 | +2.7% |
| Trade debts | 44 | €5,990 | €11,186 | +€5,196 | +86.7% |
| Suppliers | 440/4 | €5,990 | €11,186 | +€5,196 | +86.7% |
| Taxes, remuneration and social security | 45 | €641 | €1,085 | +€444 | +69.2% |
| Taxes | 450/3 | €270 | €1,085 | +€815 | +302.4% |
| Remuneration and social security | 454/9 | €372 | - | -€372 | |
| Other amounts payable | 47/48 | €18,342 | €15,200 | -€3,142 | -17.1% |
| Accrued charges and deferred income | 492/3 | €2,139 | €1,343 | -€796 | -37.2% |
| Non-recurring operating income | 76A | €10,888 | €5,000 | -€5,888 | -54.1% |
| Remuneration, social security and pensions | 62 | €4,921 | -€372 | -€5,293 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,190 | €11,840 | -€350 | -2.9% |
| Other operating charges | 640/8 | €6,916 | €2,698 | -€4,218 | -61.0% |
| Gross operating margin | 9900 | €34,931 | €39,043 | +€4,112 | +11.8% |
| Operating profit (loss) | 9901 | €10,903 | €24,876 | +€13,973 | +128.2% |
| Financial income | 75/76B | €352 | €23 | -€329 | -93.4% |
| Recurring financial income | 75 | €4 | €23 | +€19 | +480.0% |
| Non-recurring financial income | 76B | €348 | - | -€348 | |
| Financial charges | 65/66B | €4,093 | €3,343 | -€749 | -18.3% |
| Recurring financial charges | 65 | €4,093 | €3,343 | -€749 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €7,163 | €21,556 | +€14,393 | +200.9% |
| Income taxes | 67/77 | €1 | €2,058 | +€2,057 | +316523.1% |
| Profit (loss) for the period | 9904 | €7,162 | €19,498 | +€12,335 | +172.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,162 | €19,498 | +€12,335 | +172.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.