LAMOTEC: 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.
LAMOTEC
Largest movements
- Cash +€17,672
up €17,672 (+1,004%), from €1,760 to €19,432
mainly Net result for the year (+€39,427) and Tax, wage and social debts (+€15,405)
- Receivables within one year -€1,773
down €1,773 (-3.1%), from €57,473 to €55,700
of which Other amounts receivable: -€16,338
- Deferred charges and accrued income +€1,132
up €1,132 (+395%), from €287 to €1,419
- Reserves +€37,516
up €37,516 (+615%), from €6,105 to €43,621
- Contributions -€35,000
down €35,000 (-80.3%), from €43,600 to €8,600
- Tax, wage and social debts +€15,405
up €15,405 (+296%), from €5,200 to €20,605
- Trade debts -€3,719
down €3,719 (-68.8%), from €5,402 to €1,683
- Profit (loss) carried forward +€1,911
no longer reported in 2025 (was -€1,911)
- Taxes +€15,524
up €15,524 (+306%), from €5,081 to €20,605
- Financial charges -€8,149
down €8,149 (-96.3%), from €8,463 to €313
- Financial income -€4,081
down €4,081 (-99.5%), from €4,102 to €21
of which Non-recurring financial income: -€4,021
- Staff costs +€3,912
no longer reported in 2025 (was -€3,912)
- Gross operating margin +€848
up €848 (+1.4%), from €60,692 to €61,540
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 | €61,030 | €78,268 | +€17,238 | +28.2% |
| Fixed assets | 21/28 | €1,511 | €1,717 | +€206 | +13.7% |
| Tangible fixed assets | 22/27 | €711 | €917 | +€206 | +29.0% |
| Plant, machinery and equipment | 23 | €711 | - | -€711 | |
| Furniture and vehicles | 24 | - | €917 | +€917 | |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €59,520 | €76,551 | +€17,031 | +28.6% |
| Amounts receivable within one year | 40/41 | €57,473 | €55,700 | -€1,773 | -3.1% |
| Trade receivables | 40 | €5,280 | €19,845 | +€14,565 | +276% |
| Other amounts receivable | 41 | €52,193 | €35,855 | -€16,338 | -31.3% |
| Cash at bank and in hand | 54/58 | €1,760 | €19,432 | +€17,672 | +1,004% |
| Deferred charges and accrued income | 490/1 | €287 | €1,419 | +€1,132 | +395% |
| Total equity and liabilities | 10/49 | €61,030 | €78,268 | +€17,238 | +28.2% |
| Equity | 10/15 | €47,794 | €52,221 | +€4,427 | +9.3% |
| Contributions | 10/11 | €43,600 | €8,600 | -€35,000 | -80.3% |
| Reserves | 13 | €6,105 | €43,621 | +€37,516 | +615% |
| Distributable reserves | 133 | €6,105 | €43,621 | +€37,516 | +615% |
| Profit (loss) carried forward | 14 | -€1,911 | - | +€1,911 | |
| Amounts payable | 17/49 | €13,237 | €26,047 | +€12,811 | +96.8% |
| Amounts payable within one year | 42/48 | €10,602 | €24,047 | +€13,445 | +127% |
| Trade debts | 44 | €5,402 | €1,683 | -€3,719 | -68.8% |
| Suppliers | 440/4 | €5,402 | €1,683 | -€3,719 | -68.8% |
| Taxes, remuneration and social security | 45 | €5,200 | €20,605 | +€15,405 | +296% |
| Taxes | 450/3 | €5,200 | €20,605 | +€15,405 | +296% |
| Other amounts payable | 47/48 | - | €1,760 | +€1,760 | |
| Accrued charges and deferred income | 492/3 | €2,634 | €2,000 | -€634 | -24.1% |
| Remuneration, social security and pensions | 62 | -€3,912 | - | +€3,912 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €386 | €537 | +€150 | +39.0% |
| Other operating charges | 640/8 | €613 | €680 | +€67 | +11.0% |
| Gross operating margin | 9900 | €60,692 | €61,540 | +€848 | +1.4% |
| Operating profit (loss) | 9901 | €63,606 | €60,324 | -€3,282 | -5.2% |
| Financial income | 75/76B | €4,102 | €21 | -€4,081 | -99.5% |
| Recurring financial income | 75 | €81 | €21 | -€60 | -74.0% |
| Non-recurring financial income | 76B | €4,021 | - | -€4,021 | |
| Financial charges | 65/66B | €8,463 | €313 | -€8,149 | -96.3% |
| Recurring financial charges | 65 | €8,463 | €313 | -€8,149 | -96.3% |
| Profit (loss) for the period before taxes | 9903 | €59,245 | €60,032 | +€787 | +1.3% |
| Income taxes | 67/77 | €5,081 | €20,605 | +€15,524 | +306% |
| Profit (loss) for the period | 9904 | €54,164 | €39,427 | -€14,737 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54,164 | €39,427 | -€14,737 | -27.2% |
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 15 October 2026 via checked.be.