LAMP FALL: 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 FALL
Largest movements
- Tangible fixed assets +€7,548
up €7,548 (+161.7%), from €4,667 to €12,215
- Cash +€2,916
up €2,916 (+233.0%), from €1,252 to €4,168
mainly Debts after one year (+€18,989) and Depreciation (+€6,201)
- Receivables within one year -€1,998
down €1,998 (-34.1%), from €5,865 to €3,867
of which Other amounts receivable: -€2,278
- Debts after one year +€18,989
new in 2024: €18,989
- Profit (loss) carried forward -€11,262
down €11,262, from €437 to -€10,825
- Trade debts +€740
up €740 (+11.2%), from €6,598 to €7,338
- Gross operating margin -€12,287
down €12,287, from €7,969 to -€4,318
- Depreciation +€4,868
up €4,868 (+365.1%), from €1,333 to €6,201
- Other operating charges -€784
no longer reported in 2024 (was €784)
- Taxes -€753
no longer reported in 2024 (was €753)
- Financial charges +€590
up €590 (+384.0%), from €154 to €743
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 | €11,788 | €20,255 | +€8,467 | +71.8% |
| Fixed assets | 21/28 | €4,667 | €12,215 | +€7,548 | +161.7% |
| Tangible fixed assets | 22/27 | €4,667 | €12,215 | +€7,548 | +161.7% |
| Furniture and vehicles | 24 | €4,667 | €12,215 | +€7,548 | +161.7% |
| Current assets | 29/58 | €7,122 | €8,040 | +€918 | +12.9% |
| Amounts receivable within one year | 40/41 | €5,865 | €3,867 | -€1,998 | -34.1% |
| Trade receivables | 40 | €2,868 | €3,148 | +€280 | +9.8% |
| Other amounts receivable | 41 | €2,997 | €719 | -€2,278 | -76.0% |
| Cash at bank and in hand | 54/58 | €1,252 | €4,168 | +€2,916 | +233.0% |
| Deferred charges and accrued income | 490/1 | €5 | €5 | -€0 | -5.7% |
| Total equity and liabilities | 10/49 | €11,788 | €20,255 | +€8,467 | +71.8% |
| Equity | 10/15 | €4,437 | -€6,825 | -€11,262 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €437 | -€10,825 | -€11,262 | |
| Amounts payable | 17/49 | €7,351 | €27,080 | +€19,729 | +268.4% |
| Amounts payable after more than one year | 17 | - | €18,989 | +€18,989 | |
| Financial debts | 170/4 | - | €18,989 | +€18,989 | |
| Amounts payable within one year | 42/48 | €7,351 | €8,091 | +€740 | +10.1% |
| Trade debts | 44 | €6,598 | €7,338 | +€740 | +11.2% |
| Suppliers | 440/4 | €6,598 | €7,338 | +€740 | +11.2% |
| Taxes, remuneration and social security | 45 | €753 | €753 | -€0 | 0.0% |
| Taxes | 450/3 | €753 | €753 | -€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,333 | €6,201 | +€4,868 | +365.1% |
| Other operating charges | 640/8 | €784 | - | -€784 | |
| Gross operating margin | 9900 | €7,969 | -€4,318 | -€12,287 | |
| Operating profit (loss) | 9901 | €5,852 | -€10,519 | -€16,371 | |
| Financial charges | 65/66B | €154 | €743 | +€590 | +384.0% |
| Recurring financial charges | 65 | €154 | €743 | +€590 | +384.0% |
| Profit (loss) for the period before taxes | 9903 | €5,698 | -€11,262 | -€16,960 | |
| Income taxes | 67/77 | €753 | - | -€753 | |
| Profit (loss) for the period | 9904 | €4,945 | -€11,262 | -€16,207 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,945 | -€11,262 | -€16,207 |
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 6 October 2026 via checked.be.