LAMP: 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.
LAMP
Largest movements
- Stocks and contracts +€5,789
up €5,789 (+12.5%), from €46,199 to €51,988
- Cash -€2,648
down €2,648 (-13.1%), from €20,234 to €17,585
mainly Stocks and contracts (-€5,789) and Deferred charges and accrued income (-€624)
- Profit (loss) carried forward +€1,674
up €1,674 (+5.7%), from -€29,167 to -€27,494
- Trade debts +€1,501
up €1,501 (+5.2%), from €29,018 to €30,518
- Financial income -€5,902
down €5,902 (-100.0%), from €5,905 to €2
- Staff costs -€5,519
down €5,519 (-10.8%), from €51,339 to €45,820
- Gross operating margin -€3,399
down €3,399 (-6.1%), from €55,932 to €52,533
- Other operating charges -€868
down €868 (-68.5%), from €1,268 to €400
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 | €69,976 | €73,229 | +€3,253 | +4.6% |
| Fixed assets | 21/28 | €2,000 | €2,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €67,976 | €71,229 | +€3,253 | +4.8% |
| Stocks and contracts in progress | 3 | €46,199 | €51,988 | +€5,789 | +12.5% |
| Stocks | 30/36 | €46,199 | €51,988 | +€5,789 | +12.5% |
| Amounts receivable within one year | 40/41 | €727 | €215 | -€512 | -70.4% |
| Trade receivables | 40 | €727 | €215 | -€512 | -70.4% |
| Cash at bank and in hand | 54/58 | €20,234 | €17,585 | -€2,648 | -13.1% |
| Deferred charges and accrued income | 490/1 | €817 | €1,441 | +€624 | +76.5% |
| Total equity and liabilities | 10/49 | €69,976 | €73,229 | +€3,253 | +4.6% |
| Equity | 10/15 | €14,833 | €16,506 | +€1,674 | +11.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,167 | -€27,494 | +€1,674 | +5.7% |
| Amounts payable | 17/49 | €55,143 | €56,723 | +€1,580 | +2.9% |
| Amounts payable within one year | 42/48 | €55,143 | €56,723 | +€1,580 | +2.9% |
| Trade debts | 44 | €29,018 | €30,518 | +€1,501 | +5.2% |
| Suppliers | 440/4 | €29,018 | €30,518 | +€1,501 | +5.2% |
| Advances received on contracts in progress | 46 | €242 | €667 | +€425 | +175.7% |
| Taxes, remuneration and social security | 45 | €16,047 | €15,700 | -€346 | -2.2% |
| Taxes | 450/3 | €8,870 | €6,803 | -€2,067 | -23.3% |
| Remuneration and social security | 454/9 | €7,176 | €8,897 | +€1,721 | +24.0% |
| Other amounts payable | 47/48 | €9,837 | €9,837 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €51,339 | €45,820 | -€5,519 | -10.8% |
| Other operating charges | 640/8 | €1,268 | €400 | -€868 | -68.5% |
| Gross operating margin | 9900 | €55,932 | €52,533 | -€3,399 | -6.1% |
| Operating profit (loss) | 9901 | €3,325 | €6,313 | +€2,988 | +89.9% |
| Financial income | 75/76B | €5,905 | €2 | -€5,902 | -100.0% |
| Recurring financial income | 75 | €5,905 | €2 | -€5,902 | -100.0% |
| Financial charges | 65/66B | €5,132 | €4,641 | -€490 | -9.6% |
| Recurring financial charges | 65 | €5,132 | €4,641 | -€490 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €4,098 | €1,674 | -€2,424 | -59.2% |
| Profit (loss) for the period | 9904 | €4,098 | €1,674 | -€2,424 | -59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,098 | €1,674 | -€2,424 | -59.2% |
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 4 October 2026 via checked.be.