LAMPAERT STIJN: what changed
LAMPAERT STIJN
Largest movements
- Tangible fixed assets +€129,212
up €129,212 (+226%), from €57,125 to €186,336
of which Plant, machinery and equipment: +€133,916
- Receivables within one year +€54,620
up €54,620 (+1,063%), from €5,141 to €59,760
of which Trade receivables: +€30,539
- Cash -€13,414
down €13,414 (-13.3%), from €100,750 to €87,336
mainly Investment in fixed assets (net) (-€175,000) and Receivables within one year (-€54,620)
- Debts after one year +€128,864
up €128,864, from €0 to €128,864
- Other debts +€25,754
up €25,754 (+110%), from €23,342 to €49,095
- Profit (loss) carried forward +€17,807
up €17,807, from €0 to €17,807
- Tax, wage and social debts -€14,161
down €14,161 (-38.6%), from €36,721 to €22,560
- Current portion of long-term debt +€10,438
up €10,438 (+434%), from €2,407 to €12,845
- Gross operating margin +€31,223
up €31,223 (+48.3%), from €64,592 to €95,815
- Depreciation +€29,224
up €29,224 (+176%), from €16,565 to €45,788
- Taxes -€7,928
down €7,928 (-63.6%), from €12,457 to €4,529
- Financial charges +€5,773
up €5,773 (+823%), from €702 to €6,475
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,015 | €333,433 | +€170,418 | +105% |
| Fixed assets | 21/28 | €57,125 | €186,336 | +€129,212 | +226% |
| Tangible fixed assets | 22/27 | €57,125 | €186,336 | +€129,212 | +226% |
| Plant, machinery and equipment | 23 | €45,262 | €179,178 | +€133,916 | +296% |
| Furniture and vehicles | 24 | €11,863 | €7,158 | -€4,704 | -39.7% |
| Current assets | 29/58 | €105,890 | €147,096 | +€41,206 | +38.9% |
| Amounts receivable within one year | 40/41 | €5,141 | €59,760 | +€54,620 | +1,063% |
| Trade receivables | 40 | €900 | €31,439 | +€30,539 | +3,395% |
| Other amounts receivable | 41 | €4,241 | €28,321 | +€24,080 | +568% |
| Cash at bank and in hand | 54/58 | €100,750 | €87,336 | -€13,414 | -13.3% |
| Total equity and liabilities | 10/49 | €163,015 | €333,433 | +€170,418 | +105% |
| Equity | 10/15 | €100,284 | €118,090 | +€17,807 | +17.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €98,284 | €98,284 | = | 0.0% |
| Distributable reserves | 133 | €98,284 | €98,284 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €17,807 | +€17,807 | |
| Amounts payable | 17/49 | €62,732 | €215,343 | +€152,611 | +243% |
| Amounts payable after more than one year | 17 | €0 | €128,864 | +€128,864 | |
| Financial debts | 170/4 | €0 | €128,864 | +€128,864 | |
| Amounts payable within one year | 42/48 | €62,732 | €86,478 | +€23,747 | +37.9% |
| Current portion of amounts payable after more than one year | 42 | €2,407 | €12,845 | +€10,438 | +434% |
| Trade debts | 44 | €262 | €1,977 | +€1,716 | +656% |
| Suppliers | 440/4 | €262 | €1,977 | +€1,716 | +656% |
| Taxes, remuneration and social security | 45 | €36,721 | €22,560 | -€14,161 | -38.6% |
| Taxes | 450/3 | €36,721 | €22,560 | -€14,161 | -38.6% |
| Other amounts payable | 47/48 | €23,342 | €49,095 | +€25,754 | +110% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,565 | €45,788 | +€29,224 | +176% |
| Other operating charges | 640/8 | €626 | €1,217 | +€591 | +94.4% |
| Gross operating margin | 9900 | €64,592 | €95,815 | +€31,223 | +48.3% |
| Operating profit (loss) | 9901 | €47,402 | €48,810 | +€1,409 | +3.0% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.3% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.3% |
| Financial charges | 65/66B | €702 | €6,475 | +€5,773 | +823% |
| Recurring financial charges | 65 | €702 | €6,475 | +€5,773 | +823% |
| Profit (loss) for the period before taxes | 9903 | €46,704 | €42,336 | -€4,369 | -9.4% |
| Income taxes | 67/77 | €12,457 | €4,529 | -€7,928 | -63.6% |
| Profit (loss) for the period | 9904 | €34,247 | €37,807 | +€3,559 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,247 | €37,807 | +€3,559 | +10.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.