LAMPAERT BRAM: 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 BRAM
Largest movements
- Tangible fixed assets +€611,650
up €611,650 (+2,323%), from €26,334 to €637,985
of which Land and buildings: +€441,955
- Receivables within one year -€50,123
down €50,123 (-88.6%), from €56,575 to €6,452
of which Trade receivables: -€51,709
- Cash +€46,003
up €46,003 (+40.9%), from €112,548 to €158,551
mainly Debts after one year (+€513,173) and Net result for the year (+€78,524)
- Debts after one year +€513,173
up €513,173, from €0 to €513,173
- Profit (loss) carried forward +€78,524
new in 2025: €78,524
- Current portion of long-term debt +€26,001
up €26,001 (+1,082%), from €2,403 to €28,404
- Tax, wage and social debts +€18,904
up €18,904 (+337%), from €5,612 to €24,517
- Other debts -€17,203
down €17,203 (-38.7%), from €44,438 to €27,235
- Gross operating margin +€117,715
up €117,715 (+335%), from €35,175 to €152,889
- Depreciation +€24,419
up €24,419 (+192%), from €12,743 to €37,161
- Financial charges +€13,609
up €13,609 (+1,204%), from €1,131 to €14,740
- Taxes +€13,549
up €13,549 (+242%), from €5,590 to €19,139
- Other operating charges +€2,559
up €2,559 (+184%), from €1,387 to €3,946
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 | €195,458 | €803,821 | +€608,364 | +311% |
| Fixed assets | 21/28 | €26,334 | €637,985 | +€611,650 | +2,323% |
| Tangible fixed assets | 22/27 | €26,334 | €637,985 | +€611,650 | +2,323% |
| Land and buildings | 22 | - | €441,955 | +€441,955 | |
| Plant, machinery and equipment | 23 | €14,464 | €189,529 | +€175,065 | +1,210% |
| Furniture and vehicles | 24 | €11,871 | €6,500 | -€5,371 | -45.2% |
| Current assets | 29/58 | €169,123 | €165,837 | -€3,286 | -1.9% |
| Amounts receivable within one year | 40/41 | €56,575 | €6,452 | -€50,123 | -88.6% |
| Trade receivables | 40 | €51,755 | €46 | -€51,709 | -99.9% |
| Other amounts receivable | 41 | €4,820 | €6,405 | +€1,585 | +32.9% |
| Cash at bank and in hand | 54/58 | €112,548 | €158,551 | +€46,003 | +40.9% |
| Deferred charges and accrued income | 490/1 | - | €834 | +€834 | |
| Total equity and liabilities | 10/49 | €195,458 | €803,821 | +€608,364 | +311% |
| Equity | 10/15 | €115,408 | €193,932 | +€78,524 | +68.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €113,408 | €113,408 | = | 0.0% |
| Distributable reserves | 133 | €113,408 | €113,408 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €78,524 | +€78,524 | |
| Amounts payable | 17/49 | €80,050 | €609,889 | +€529,839 | +662% |
| Amounts payable after more than one year | 17 | €0 | €513,173 | +€513,173 | |
| Financial debts | 170/4 | €0 | €513,173 | +€513,173 | |
| Amounts payable within one year | 42/48 | €80,050 | €96,717 | +€16,667 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €2,403 | €28,404 | +€26,001 | +1,082% |
| Trade debts | 44 | €27,596 | €16,261 | -€11,335 | -41.1% |
| Suppliers | 440/4 | €27,596 | €16,261 | -€11,335 | -41.1% |
| Advances received on contracts in progress | 46 | - | €300 | +€300 | |
| Taxes, remuneration and social security | 45 | €5,612 | €24,517 | +€18,904 | +337% |
| Taxes | 450/3 | €5,612 | €24,517 | +€18,904 | +337% |
| Other amounts payable | 47/48 | €44,438 | €27,235 | -€17,203 | -38.7% |
| Remuneration, social security and pensions | 62 | - | €202 | +€202 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,743 | €37,161 | +€24,419 | +192% |
| Other operating charges | 640/8 | €1,387 | €3,946 | +€2,559 | +184% |
| Gross operating margin | 9900 | €35,175 | €152,889 | +€117,715 | +335% |
| Operating profit (loss) | 9901 | €21,045 | €111,581 | +€90,536 | +430% |
| Financial income | 75/76B | €1 | €822 | +€822 | +146,725% |
| Recurring financial income | 75 | €1 | €822 | +€822 | +146,725% |
| Financial charges | 65/66B | €1,131 | €14,740 | +€13,609 | +1,204% |
| Recurring financial charges | 65 | €1,131 | €14,740 | +€13,609 | +1,204% |
| Profit (loss) for the period before taxes | 9903 | €19,915 | €97,663 | +€77,748 | +390% |
| Income taxes | 67/77 | €5,590 | €19,139 | +€13,549 | +242% |
| Profit (loss) for the period | 9904 | €14,325 | €78,524 | +€64,199 | +448% |
| Profit (loss) for the period to be appropriated | 9905 | €14,325 | €78,524 | +€64,199 | +448% |
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 29 October 2026 via checked.be.