LAMONT ACADEMICS: 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.
LAMONT ACADEMICS
Largest movements
- Cash -€8,111
down €8,111 (-25.4%), from €31,915 to €23,805
mainly Receivables within one year (-€3,357) and Net result for the year (-€2,182)
- Receivables within one year +€3,357
up €3,357 (+270%), from €1,245 to €4,601
- Profit (loss) carried forward -€2,182
down €2,182 (-6.9%), from -€31,528 to -€33,710
- Trade debts -€1,478
down €1,478 (-55.3%), from €2,671 to €1,193
- Other debts -€1,234
down €1,234 (-3.0%), from €41,557 to €40,322
- Gross operating margin -€14,394
down €14,394, from €12,258 to -€2,137
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 | €33,160 | €28,406 | -€4,754 | -14.3% |
| Current assets | 29/58 | €33,160 | €28,406 | -€4,754 | -14.3% |
| Amounts receivable within one year | 40/41 | €1,245 | €4,601 | +€3,357 | +270% |
| Trade receivables | 40 | €1,245 | €4,601 | +€3,357 | +270% |
| Cash at bank and in hand | 54/58 | €31,915 | €23,805 | -€8,111 | -25.4% |
| Total equity and liabilities | 10/49 | €33,160 | €28,406 | -€4,754 | -14.3% |
| Equity | 10/15 | -€11,068 | -€13,250 | -€2,182 | -19.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,528 | -€33,710 | -€2,182 | -6.9% |
| Amounts payable | 17/49 | €44,228 | €41,656 | -€2,572 | -5.8% |
| Amounts payable within one year | 42/48 | €44,228 | €41,656 | -€2,572 | -5.8% |
| Trade debts | 44 | €2,671 | €1,193 | -€1,478 | -55.3% |
| Suppliers | 440/4 | €2,671 | €1,193 | -€1,478 | -55.3% |
| Taxes, remuneration and social security | 45 | €0 | €140 | +€140 | |
| Taxes | 450/3 | - | €140 | +€140 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €41,557 | €40,322 | -€1,234 | -3.0% |
| Gross operating margin | 9900 | €12,258 | -€2,137 | -€14,394 | |
| Operating profit (loss) | 9901 | €12,258 | -€2,137 | -€14,394 | |
| Financial charges | 65/66B | €111 | €45 | -€66 | -59.3% |
| Recurring financial charges | 65 | €111 | €45 | -€66 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | €12,147 | -€2,182 | -€14,329 | |
| Profit (loss) for the period | 9904 | €12,147 | -€2,182 | -€14,329 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,147 | -€2,182 | -€14,329 |
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 28 October 2026 via checked.be.