LAMPADUS: 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.
LAMPADUS
Largest movements
- Current investments +€30,065
up €30,065 (+30.1%), from €100,000 to €130,065
- Cash -€25,326
down €25,326 (-21.0%), from €120,622 to €95,296
mainly Other debts (-€118,403) and Contributions, distributions and other (-€99,000)
- Receivables within one year +€11,185
up €11,185 (+36.7%), from €30,509 to €41,694
of which Other amounts receivable: +€11,628
- Tangible fixed assets -€5,683
down €5,683 (-16.5%), from €34,354 to €28,672
of which Furniture and vehicles: -€6,328
- Debts after one year +€150,000
up €150,000 (+150.0%), from €100,000 to €250,000
- Other debts -€118,403
down €118,403 (-83.6%), from €141,665 to €23,262
- Reserves -€15,740
down €15,740 (-95.2%), from €16,537 to €797
- Tax, wage and social debts -€4,213
down €4,213 (-67.4%), from €6,252 to €2,039
- Taxes +€4,810
up €4,810 (+18.9%), from €25,488 to €30,298
- Gross operating margin -€4,737
down €4,737 (-3.4%), from €141,188 to €136,451
- Depreciation +€4,448
up €4,448 (+40.5%), from €10,981 to €15,429
- Financial charges -€3,656
down €3,656 (-30.2%), from €12,117 to €8,461
- Financial income +€2,017
up €2,017 (+80684.8%), from €3 to €2,020
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 | €288,994 | €299,325 | +€10,331 | +3.6% |
| Fixed assets | 21/28 | €34,354 | €28,672 | -€5,683 | -16.5% |
| Tangible fixed assets | 22/27 | €34,354 | €28,672 | -€5,683 | -16.5% |
| Plant, machinery and equipment | 23 | €1,216 | €1,862 | +€646 | +53.1% |
| Furniture and vehicles | 24 | €33,138 | €26,810 | -€6,328 | -19.1% |
| Current assets | 29/58 | €254,640 | €270,653 | +€16,014 | +6.3% |
| Amounts receivable within one year | 40/41 | €30,509 | €41,694 | +€11,185 | +36.7% |
| Trade receivables | 40 | €24,671 | €24,228 | -€443 | -1.8% |
| Other amounts receivable | 41 | €5,838 | €17,466 | +€11,628 | +199.2% |
| Current investments | 50/53 | €100,000 | €130,065 | +€30,065 | +30.1% |
| Cash at bank and in hand | 54/58 | €120,622 | €95,296 | -€25,326 | -21.0% |
| Deferred charges and accrued income | 490/1 | €3,508 | €3,598 | +€90 | +2.6% |
| Total equity and liabilities | 10/49 | €288,994 | €299,325 | +€10,331 | +3.6% |
| Equity | 10/15 | €35,137 | €19,397 | -€15,740 | -44.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,537 | €797 | -€15,740 | -95.2% |
| Distributable reserves | 133 | €16,537 | €797 | -€15,740 | -95.2% |
| Amounts payable | 17/49 | €253,856 | €279,928 | +€26,071 | +10.3% |
| Amounts payable after more than one year | 17 | €100,000 | €250,000 | +€150,000 | +150.0% |
| Other amounts payable | 178/9 | €100,000 | €250,000 | +€150,000 | +150.0% |
| Amounts payable within one year | 42/48 | €148,242 | €25,938 | -€122,305 | -82.5% |
| Trade debts | 44 | €326 | €637 | +€311 | +95.4% |
| Suppliers | 440/4 | €326 | €637 | +€311 | +95.4% |
| Taxes, remuneration and social security | 45 | €6,252 | €2,039 | -€4,213 | -67.4% |
| Taxes | 450/3 | €6,252 | €2,039 | -€4,213 | -67.4% |
| Other amounts payable | 47/48 | €141,665 | €23,262 | -€118,403 | -83.6% |
| Accrued charges and deferred income | 492/3 | €5,614 | €3,990 | -€1,624 | -28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,981 | €15,429 | +€4,448 | +40.5% |
| Other operating charges | 640/8 | €1,213 | €1,022 | -€191 | -15.7% |
| Gross operating margin | 9900 | €141,188 | €136,451 | -€4,737 | -3.4% |
| Operating profit (loss) | 9901 | €128,994 | €120,000 | -€8,994 | -7.0% |
| Financial income | 75/76B | €3 | €2,020 | +€2,017 | +80684.8% |
| Recurring financial income | 75 | €3 | €2,020 | +€2,017 | +80684.8% |
| Financial charges | 65/66B | €12,117 | €8,461 | -€3,656 | -30.2% |
| Recurring financial charges | 65 | €12,117 | €8,461 | -€3,656 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €116,879 | €113,558 | -€3,321 | -2.8% |
| Income taxes | 67/77 | €25,488 | €30,298 | +€4,810 | +18.9% |
| Profit (loss) for the period | 9904 | €91,392 | €83,260 | -€8,132 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €91,392 | €83,260 | -€8,132 | -8.9% |
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 7 October 2026 via checked.be.