LAMOT - SERVICES: 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.
LAMOT - SERVICES
Largest movements
- Cash +€57,476
up €57,476 (+6.1%), from €944,966 to €1.0m
mainly Net result for the year (+€161,284) and Depreciation (+€83,530)
- Receivables within one year +€49,461
up €49,461 (+94.8%), from €52,191 to €101,652
of which Other amounts receivable: +€53,784
- Reserves +€161,284
up €161,284 (+10.7%), from €1.5m to €1.7m
of which Distributable reserves: +€161,284
- Advances received -€83,563
no longer reported in 2024 (was €83,563)
- Other debts +€60,295
up €60,295 (+61.7%), from €97,674 to €157,970
- Tax, wage and social debts -€40,904
down €40,904 (-43.1%), from €94,891 to €53,987
of which Taxes: -€38,755
- Gross operating margin -€128,995
down €128,995 (-20.4%), from €632,791 to €503,796
- Taxes -€55,164
down €55,164 (-43.2%), from €127,644 to €72,479
- Staff costs +€17,994
up €17,994 (+18.6%), from €96,626 to €114,620
- Depreciation +€13,887
up €13,887 (+19.9%), from €69,642 to €83,530
- Financial charges +€10,812
up €10,812 (+21.4%), from €50,506 to €61,318
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 | €2,152,693 | €2,269,461 | +€116,768 | +5.4% |
| Fixed assets | 21/28 | €891,673 | €892,833 | +€1,160 | +0.1% |
| Tangible fixed assets | 22/27 | €891,598 | €892,759 | +€1,160 | +0.1% |
| Land and buildings | 22 | €418,734 | €385,614 | -€33,120 | -7.9% |
| Plant, machinery and equipment | 23 | - | €5,121 | +€5,121 | |
| Furniture and vehicles | 24 | €40,713 | €86,030 | +€45,318 | +111.3% |
| Other tangible fixed assets | 26 | €432,152 | €415,993 | -€16,159 | -3.7% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €1,261,020 | €1,376,628 | +€115,608 | +9.2% |
| Amounts receivable after more than one year | 29 | €159,360 | €164,360 | +€5,000 | +3.1% |
| Other amounts receivable | 291 | €159,360 | €164,360 | +€5,000 | +3.1% |
| Amounts receivable within one year | 40/41 | €52,191 | €101,652 | +€49,461 | +94.8% |
| Trade receivables | 40 | €49,267 | €44,944 | -€4,323 | -8.8% |
| Other amounts receivable | 41 | €2,924 | €56,708 | +€53,784 | +1839.1% |
| Current investments | 50/53 | €99,150 | €99,150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €944,966 | €1,002,443 | +€57,476 | +6.1% |
| Deferred charges and accrued income | 490/1 | €5,352 | €9,023 | +€3,671 | +68.6% |
| Total equity and liabilities | 10/49 | €2,152,693 | €2,269,461 | +€116,768 | +5.4% |
| Equity | 10/15 | €1,845,411 | €2,006,695 | +€161,284 | +8.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,502,117 | €1,663,401 | +€161,284 | +10.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,481,507 | €1,642,791 | +€161,284 | +10.9% |
| Profit (loss) carried forward | 14 | €330,894 | €330,894 | = | 0.0% |
| Amounts payable | 17/49 | €307,282 | €262,766 | -€44,516 | -14.5% |
| Amounts payable within one year | 42/48 | €307,282 | €262,623 | -€44,660 | -14.5% |
| Trade debts | 44 | €31,154 | €50,666 | +€19,512 | +62.6% |
| Suppliers | 440/4 | €31,154 | €50,666 | +€19,512 | +62.6% |
| Advances received on contracts in progress | 46 | €83,563 | - | -€83,563 | |
| Taxes, remuneration and social security | 45 | €94,891 | €53,987 | -€40,904 | -43.1% |
| Taxes | 450/3 | €82,035 | €43,280 | -€38,755 | -47.2% |
| Remuneration and social security | 454/9 | €12,856 | €10,707 | -€2,149 | -16.7% |
| Other amounts payable | 47/48 | €97,674 | €157,970 | +€60,295 | +61.7% |
| Accrued charges and deferred income | 492/3 | - | €144 | +€144 | |
| Non-recurring operating income | 76A | €14,215 | - | -€14,215 | |
| Remuneration, social security and pensions | 62 | €96,626 | €114,620 | +€17,994 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,642 | €83,530 | +€13,887 | +19.9% |
| Other operating charges | 640/8 | €8,791 | €14,903 | +€6,112 | +69.5% |
| Gross operating margin | 9900 | €632,791 | €503,796 | -€128,995 | -20.4% |
| Operating profit (loss) | 9901 | €457,731 | €290,743 | -€166,988 | -36.5% |
| Financial income | 75/76B | €2,019 | €4,339 | +€2,320 | +114.9% |
| Recurring financial income | 75 | €2,019 | €4,339 | +€2,320 | +114.9% |
| Financial charges | 65/66B | €50,506 | €61,318 | +€10,812 | +21.4% |
| Recurring financial charges | 65 | €50,506 | €61,318 | +€10,812 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €409,244 | €233,763 | -€175,480 | -42.9% |
| Income taxes | 67/77 | €127,644 | €72,479 | -€55,164 | -43.2% |
| Profit (loss) for the period | 9904 | €281,600 | €161,284 | -€120,316 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €281,600 | €161,284 | -€120,316 | -42.7% |
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 3 October 2026 via checked.be.