LAMOON: 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.
LAMOON
Largest movements
- Receivables within one year +€135,449
up €135,449 (+640.8%), from €21,136 to €156,585
of which Trade receivables: +€134,999
- Tangible fixed assets +€72,215
up €72,215 (+9.8%), from €737,218 to €809,433
of which Leasing and similar rights: +€41,185
- Cash -€52,334
down €52,334 (-78.7%), from €66,462 to €14,128
mainly Contributions, distributions and other (-€150,000) and Receivables within one year (-€135,449)
- Other debts +€148,024
up €148,024 (+547.4%), from €27,043 to €175,067
- Reserves -€65,774
down €65,774 (-30.1%), from €218,307 to €152,533
- Trade debts +€37,684
up €37,684 (+2299.4%), from €1,639 to €39,322
- Tax, wage and social debts +€34,850
up €34,850 (+180.4%), from €19,323 to €54,172
of which Taxes: +€34,410
- Current portion of long-term debt +€11,741
up €11,741 (+35.3%), from €33,297 to €45,039
- Gross operating margin +€70,507
up €70,507 (+67.8%), from €103,951 to €174,458
- Taxes +€14,596
up €14,596 (+136.0%), from €10,730 to €25,326
- Depreciation +€5,754
up €5,754 (+23.6%), from €24,330 to €30,084
- Staff costs +€2,396
up €2,396 (+10.2%), from €23,552 to €25,949
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 | €825,369 | €984,503 | +€159,134 | +19.3% |
| Fixed assets | 21/28 | €737,218 | €809,433 | +€72,215 | +9.8% |
| Tangible fixed assets | 22/27 | €737,218 | €809,433 | +€72,215 | +9.8% |
| Land and buildings | 22 | €729,551 | €744,220 | +€14,669 | +2.0% |
| Plant, machinery and equipment | 23 | €6,342 | €3,993 | -€2,349 | -37.0% |
| Furniture and vehicles | 24 | €1,325 | €983 | -€342 | -25.8% |
| Leasing and similar rights | 25 | - | €41,185 | +€41,185 | |
| Assets under construction and advance payments | 27 | - | €19,052 | +€19,052 | |
| Current assets | 29/58 | €88,151 | €175,070 | +€86,918 | +98.6% |
| Amounts receivable within one year | 40/41 | €21,136 | €156,585 | +€135,449 | +640.8% |
| Trade receivables | 40 | €21,136 | €156,135 | +€134,999 | +638.7% |
| Other amounts receivable | 41 | €0 | €450 | +€450 | |
| Cash at bank and in hand | 54/58 | €66,462 | €14,128 | -€52,334 | -78.7% |
| Deferred charges and accrued income | 490/1 | €554 | €4,357 | +€3,804 | +687.0% |
| Total equity and liabilities | 10/49 | €825,369 | €984,503 | +€159,134 | +19.3% |
| Equity | 10/15 | €236,907 | €171,133 | -€65,774 | -27.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €218,307 | €152,533 | -€65,774 | -30.1% |
| Distributable reserves | 133 | €218,307 | €152,533 | -€65,774 | -30.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €588,462 | €813,370 | +€224,907 | +38.2% |
| Amounts payable after more than one year | 17 | €505,484 | €499,769 | -€5,715 | -1.1% |
| Financial debts | 170/4 | €505,484 | €499,769 | -€5,715 | -1.1% |
| Amounts payable within one year | 42/48 | €81,302 | €313,601 | +€232,299 | +285.7% |
| Current portion of amounts payable after more than one year | 42 | €33,297 | €45,039 | +€11,741 | +35.3% |
| Trade debts | 44 | €1,639 | €39,322 | +€37,684 | +2299.4% |
| Suppliers | 440/4 | €1,639 | €39,322 | +€37,684 | +2299.4% |
| Taxes, remuneration and social security | 45 | €19,323 | €54,172 | +€34,850 | +180.4% |
| Taxes | 450/3 | €17,662 | €52,072 | +€34,410 | +194.8% |
| Remuneration and social security | 454/9 | €1,661 | €2,101 | +€440 | +26.5% |
| Other amounts payable | 47/48 | €27,043 | €175,067 | +€148,024 | +547.4% |
| Accrued charges and deferred income | 492/3 | €1,676 | €0 | -€1,676 | -100.0% |
| Remuneration, social security and pensions | 62 | €23,552 | €25,949 | +€2,396 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,330 | €30,084 | +€5,754 | +23.6% |
| Other operating charges | 640/8 | €1,198 | €1,664 | +€466 | +38.9% |
| Non-recurring operating charges | 66A | €980 | €0 | -€980 | -100.0% |
| Gross operating margin | 9900 | €103,951 | €174,458 | +€70,507 | +67.8% |
| Operating profit (loss) | 9901 | €53,891 | €116,761 | +€62,871 | +116.7% |
| Financial income | 75/76B | €1 | €12 | +€11 | +1966.1% |
| Recurring financial income | 75 | €1 | €12 | +€11 | +1966.1% |
| Financial charges | 65/66B | €7,169 | €7,220 | +€51 | +0.7% |
| Recurring financial charges | 65 | €7,169 | €7,220 | +€51 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €46,722 | €109,553 | +€62,831 | +134.5% |
| Income taxes | 67/77 | €10,730 | €25,326 | +€14,596 | +136.0% |
| Profit (loss) for the period | 9904 | €35,992 | €84,226 | +€48,235 | +134.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,992 | €84,226 | +€48,235 | +134.0% |
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 7 October 2026 via checked.be.