LAMPAERT: 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.
LAMPAERT
Largest movements
- Tangible fixed assets -€10,535
down €10,535 (-5.0%), from €208,738 to €198,203
- Cash -€2,523
down €2,523 (-25.6%), from €9,840 to €7,316
mainly Debts after one year (-€11,365) and Other debts (-€7,000)
- Debts after one year -€11,365
down €11,365 (-49.3%), from €23,070 to €11,706
- Profit (loss) carried forward +€10,187
up €10,187 (+14.6%), from -€69,704 to -€59,517
- Other debts -€7,000
down €7,000 (-11.8%), from €59,529 to €52,529
- Reserves -€3,556
down €3,556 (-5.4%), from €66,241 to €62,684
of which Tax-exempt reserves: -€3,556
- Depreciation -€11,544
down €11,544 (-52.3%), from €22,078 to €10,535
- Gross operating margin -€10,285
down €10,285 (-31.5%), from €32,607 to €22,322
- Financial charges -€373
down €373 (-23.0%), from €1,618 to €1,245
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 | €218,603 | €205,545 | -€13,058 | -6.0% |
| Fixed assets | 21/28 | €208,763 | €198,228 | -€10,535 | -5.0% |
| Tangible fixed assets | 22/27 | €208,738 | €198,203 | -€10,535 | -5.0% |
| Land and buildings | 22 | €208,738 | €198,203 | -€10,535 | -5.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €9,840 | €7,316 | -€2,523 | -25.6% |
| Cash at bank and in hand | 54/58 | €9,840 | €7,316 | -€2,523 | -25.6% |
| Total equity and liabilities | 10/49 | €218,603 | €205,545 | -€13,058 | -6.0% |
| Equity | 10/15 | €58,510 | €65,140 | +€6,631 | +11.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €66,241 | €62,684 | -€3,556 | -5.4% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €58,302 | €54,746 | -€3,556 | -6.1% |
| Distributable reserves | 133 | €1,741 | €1,741 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,704 | -€59,517 | +€10,187 | +14.6% |
| Provisions and deferred taxes | 16 | €30,021 | €28,190 | -€1,831 | -6.1% |
| Deferred taxes | 168 | €30,021 | €28,190 | -€1,831 | -6.1% |
| Amounts payable | 17/49 | €130,072 | €112,215 | -€17,858 | -13.7% |
| Amounts payable after more than one year | 17 | €23,070 | €11,706 | -€11,365 | -49.3% |
| Financial debts | 170/4 | €23,070 | €11,706 | -€11,365 | -49.3% |
| Amounts payable within one year | 42/48 | €107,002 | €100,509 | -€6,493 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €47,157 | €47,488 | +€331 | +0.7% |
| Trade debts | 44 | €316 | €206 | -€110 | -34.8% |
| Suppliers | 440/4 | €316 | €206 | -€110 | -34.8% |
| Taxes, remuneration and social security | 45 | - | €286 | +€286 | |
| Taxes | 450/3 | - | €286 | +€286 | |
| Other amounts payable | 47/48 | €59,529 | €52,529 | -€7,000 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,078 | €10,535 | -€11,544 | -52.3% |
| Other operating charges | 640/8 | €5,329 | €5,457 | +€129 | +2.4% |
| Gross operating margin | 9900 | €32,607 | €22,322 | -€10,285 | -31.5% |
| Operating profit (loss) | 9901 | €5,200 | €6,330 | +€1,130 | +21.7% |
| Financial charges | 65/66B | €1,618 | €1,245 | -€373 | -23.0% |
| Recurring financial charges | 65 | €1,618 | €1,245 | -€373 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €3,582 | €5,085 | +€1,503 | +42.0% |
| Transfer from deferred taxes | 780 | €3,556 | €3,556 | = | 0.0% |
| Income taxes | 67/77 | - | €286 | +€286 | |
| Profit (loss) for the period | 9904 | €7,139 | €8,356 | +€1,217 | +17.1% |
| Transfer from tax-exempt reserves | 789 | €1,831 | €1,831 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,970 | €10,187 | +€1,217 | +13.6% |
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 25 October 2026 via checked.be.