Lamot Xavier: 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.
Lamot Xavier
Largest movements
- Receivables within one year -€29,563
down €29,563 (-57.7%), from €51,196 to €21,633
of which Trade receivables: -€17,215
- Tangible fixed assets -€20,992
down €20,992 (-83.0%), from €25,300 to €4,308
of which Furniture and vehicles: -€20,409
- Cash +€19,822
up €19,822 (+2,716%), from €730 to €20,552
mainly Receivables within one year (+€29,563) and Investment in fixed assets (net) (+€12,592)
- Deferred charges and accrued income +€12,468
up €12,468 (+945%), from €1,320 to €13,788
- Stocks and contracts -€3,222
down €3,222 (-9.2%), from €34,895 to €31,673
- Tax, wage and social debts -€7,773
down €7,773 (-81.4%), from €9,555 to €1,782
of which Taxes: -€7,773
- Debts after one year -€7,082
down €7,082 (-79.8%), from €8,869 to €1,787
- Current portion of long-term debt -€5,322
down €5,322 (-42.9%), from €12,404 to €7,082
- Trade debts -€3,400
down €3,400 (-61.2%), from €5,555 to €2,155
- Other debts +€1,872
up €1,872 (+51.3%), from €3,649 to €5,521
- Gross operating margin -€25,598
down €25,598 (-61.6%), from €41,557 to €15,960
- Depreciation -€8,690
down €8,690 (-50.8%), from €17,091 to €8,400
- Taxes -€4,611
down €4,611 (-72.1%), from €6,393 to €1,782
- Financial charges +€2,193
up €2,193 (+325%), from €675 to €2,868
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 | €113,441 | €91,954 | -€21,487 | -18.9% |
| Fixed assets | 21/28 | €25,300 | €4,308 | -€20,992 | -83.0% |
| Tangible fixed assets | 22/27 | €25,300 | €4,308 | -€20,992 | -83.0% |
| Plant, machinery and equipment | 23 | €3,499 | €1,183 | -€2,316 | -66.2% |
| Furniture and vehicles | 24 | €21,801 | €1,392 | -€20,409 | -93.6% |
| Other tangible fixed assets | 26 | - | €1,733 | +€1,733 | |
| Current assets | 29/58 | €88,140 | €87,646 | -€494 | -0.6% |
| Stocks and contracts in progress | 3 | €34,895 | €31,673 | -€3,222 | -9.2% |
| Stocks | 30/36 | €34,895 | €31,673 | -€3,222 | -9.2% |
| Amounts receivable within one year | 40/41 | €51,196 | €21,633 | -€29,563 | -57.7% |
| Trade receivables | 40 | €33,531 | €16,316 | -€17,215 | -51.3% |
| Other amounts receivable | 41 | €17,665 | €5,317 | -€12,348 | -69.9% |
| Cash at bank and in hand | 54/58 | €730 | €20,552 | +€19,822 | +2,716% |
| Deferred charges and accrued income | 490/1 | €1,320 | €13,788 | +€12,468 | +945% |
| Total equity and liabilities | 10/49 | €113,441 | €91,954 | -€21,487 | -18.9% |
| Equity | 10/15 | €70,875 | €72,367 | +€1,492 | +2.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,875 | €69,367 | +€1,492 | +2.2% |
| Amounts payable | 17/49 | €42,565 | €19,587 | -€22,979 | -54.0% |
| Amounts payable after more than one year | 17 | €8,869 | €1,787 | -€7,082 | -79.8% |
| Financial debts | 170/4 | €8,869 | €1,787 | -€7,082 | -79.8% |
| Amounts payable within one year | 42/48 | €31,164 | €16,540 | -€14,624 | -46.9% |
| Current portion of amounts payable after more than one year | 42 | €12,404 | €7,082 | -€5,322 | -42.9% |
| Trade debts | 44 | €5,555 | €2,155 | -€3,400 | -61.2% |
| Suppliers | 440/4 | €5,555 | €2,155 | -€3,400 | -61.2% |
| Taxes, remuneration and social security | 45 | €9,555 | €1,782 | -€7,773 | -81.4% |
| Taxes | 450/3 | €9,555 | €1,782 | -€7,773 | -81.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,649 | €5,521 | +€1,872 | +51.3% |
| Accrued charges and deferred income | 492/3 | €2,533 | €1,259 | -€1,273 | -50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,091 | €8,400 | -€8,690 | -50.8% |
| Other operating charges | 640/8 | €1,537 | €1,419 | -€118 | -7.7% |
| Gross operating margin | 9900 | €41,557 | €15,960 | -€25,598 | -61.6% |
| Operating profit (loss) | 9901 | €22,930 | €6,140 | -€16,789 | -73.2% |
| Financial income | 75/76B | €253 | €2 | -€251 | -99.2% |
| Recurring financial income | 75 | €253 | €2 | -€251 | -99.2% |
| Financial charges | 65/66B | €675 | €2,868 | +€2,193 | +325% |
| Recurring financial charges | 65 | €675 | €2,868 | +€2,193 | +325% |
| Profit (loss) for the period before taxes | 9903 | €22,508 | €3,274 | -€19,234 | -85.5% |
| Income taxes | 67/77 | €6,393 | €1,782 | -€4,611 | -72.1% |
| Profit (loss) for the period | 9904 | €16,115 | €1,492 | -€14,623 | -90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,115 | €1,492 | -€14,623 | -90.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.