LAMONTE SABINE: 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.
LAMONTE SABINE
Largest movements
- Receivables within one year +€13,496
up €13,496 (+8.6%), from €157,210 to €170,707
of which Other amounts receivable: +€10,550
- Cash +€9,179
up €9,179 (+108%), from €8,480 to €17,658
mainly Net result for the year (+€11,974) and Tax, wage and social debts (+€11,085)
- Reserves +€11,974
up €11,974 (+8.2%), from €145,446 to €157,421
of which Distributable reserves: +€11,974
- Tax, wage and social debts +€11,085
up €11,085 (+67.1%), from €16,511 to €27,597
- Gross operating margin -€8,046
down €8,046 (-26.4%), from €30,503 to €22,457
- Taxes -€3,658
down €3,658 (-31.7%), from €11,542 to €7,884
- Other operating charges +€741
up €741 (+139%), from €533 to €1,274
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 | €169,583 | €191,243 | +€21,660 | +12.8% |
| Fixed assets | 21/28 | €3,893 | €2,877 | -€1,015 | -26.1% |
| Intangible fixed assets | 21 | €820 | €568 | -€252 | -30.7% |
| Tangible fixed assets | 22/27 | €3,073 | €2,310 | -€763 | -24.8% |
| Land and buildings | 22 | €711 | €674 | -€36 | -5.1% |
| Plant, machinery and equipment | 23 | €509 | €340 | -€170 | -33.3% |
| Furniture and vehicles | 24 | €1,853 | €1,296 | -€557 | -30.1% |
| Current assets | 29/58 | €165,690 | €188,365 | +€22,675 | +13.7% |
| Amounts receivable within one year | 40/41 | €157,210 | €170,707 | +€13,496 | +8.6% |
| Trade receivables | 40 | €181 | €3,128 | +€2,946 | +1,624% |
| Other amounts receivable | 41 | €157,029 | €167,579 | +€10,550 | +6.7% |
| Cash at bank and in hand | 54/58 | €8,480 | €17,658 | +€9,179 | +108% |
| Total equity and liabilities | 10/49 | €169,583 | €191,243 | +€21,660 | +12.8% |
| Equity | 10/15 | €151,644 | €163,618 | +€11,974 | +7.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €145,446 | €157,421 | +€11,974 | +8.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €143,587 | €155,562 | +€11,974 | +8.3% |
| Amounts payable | 17/49 | €17,939 | €27,625 | +€9,685 | +54.0% |
| Amounts payable within one year | 42/48 | €16,689 | €27,625 | +€10,935 | +65.5% |
| Trade debts | 44 | €178 | €28 | -€150 | -84.3% |
| Suppliers | 440/4 | €178 | €28 | -€150 | -84.3% |
| Taxes, remuneration and social security | 45 | €16,511 | €27,597 | +€11,085 | +67.1% |
| Taxes | 450/3 | €16,511 | €27,597 | +€11,085 | +67.1% |
| Accrued charges and deferred income | 492/3 | €1,250 | - | -€1,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,014 | €1,015 | +€1 | +0.1% |
| Other operating charges | 640/8 | €533 | €1,274 | +€741 | +139% |
| Gross operating margin | 9900 | €30,503 | €22,457 | -€8,046 | -26.4% |
| Operating profit (loss) | 9901 | €28,955 | €20,168 | -€8,788 | -30.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €377 | €309 | -€68 | -18.0% |
| Recurring financial charges | 65 | €377 | €309 | -€68 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €28,578 | €19,858 | -€8,720 | -30.5% |
| Income taxes | 67/77 | €11,542 | €7,884 | -€3,658 | -31.7% |
| Profit (loss) for the period | 9904 | €17,036 | €11,974 | -€5,062 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,036 | €11,974 | -€5,062 | -29.7% |
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 29 October 2026 via checked.be.