LAMPDIRECT.BE: 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.
LAMPDIRECT.BE
Largest movements
- Receivables within one year -€2.4m
down €2.4m (-26.7%), from €8.9m to €6.5m
of which Other amounts receivable: -€2.3m
- Cash -€97,705
down €97,705 (-62.4%), from €156,562 to €58,857
mainly Trade debts (-€7.8m) and Tax, wage and social debts (-€63,294)
- Trade debts -€7.8m
down €7.8m (-99.9%), from €7.8m to €11,008
- Other debts +€5.4m
up €5.4m (+2583.3%), from €208,803 to €5.6m
- Turnover -€333,115
down €333,115 (-7.5%), from €4.4m to €4.1m
- Purchases and services -€257,309
down €257,309 (-6.1%), from €4.2m to €4.0m
- Gross operating margin -€75,805
down €75,805 (-38.8%), from €195,241 to €119,436
- Write-downs -€67,116
down €67,116 (-98.2%), from €68,380 to €1,264
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 | €9,020,519 | €6,558,771 | -€2.5m | -27.3% |
| Fixed assets | 21/28 | €500 | €0 | -€500 | -100.0% |
| Financial fixed assets | 28 | €500 | €0 | -€500 | -100.0% |
| Current assets | 29/58 | €9,020,019 | €6,558,771 | -€2.5m | -27.3% |
| Amounts receivable within one year | 40/41 | €8,861,825 | €6,499,688 | -€2.4m | -26.7% |
| Trade receivables | 40 | €110,454 | €75,735 | -€34,719 | -31.4% |
| Other amounts receivable | 41 | €8,751,371 | €6,423,953 | -€2.3m | -26.6% |
| Cash at bank and in hand | 54/58 | €156,562 | €58,857 | -€97,705 | -62.4% |
| Deferred charges and accrued income | 490/1 | €1,632 | €226 | -€1,406 | -86.2% |
| Total equity and liabilities | 10/49 | €9,020,519 | €6,558,771 | -€2.5m | -27.3% |
| Equity | 10/15 | €810,381 | €870,679 | +€60,298 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €789,921 | €850,219 | +€60,298 | +7.6% |
| Amounts payable | 17/49 | €8,210,138 | €5,688,092 | -€2.5m | -30.7% |
| Amounts payable within one year | 42/48 | €8,180,909 | €5,672,959 | -€2.5m | -30.7% |
| Trade debts | 44 | €7,849,640 | €11,008 | -€7.8m | -99.9% |
| Suppliers | 440/4 | €7,849,640 | €11,008 | -€7.8m | -99.9% |
| Taxes, remuneration and social security | 45 | €122,466 | €59,173 | -€63,294 | -51.7% |
| Taxes | 450/3 | €122,466 | €59,173 | -€63,294 | -51.7% |
| Other amounts payable | 47/48 | €208,803 | €5,602,779 | +€5.4m | +2583.3% |
| Accrued charges and deferred income | 492/3 | €29,229 | €15,133 | -€14,096 | -48.2% |
| Turnover | 70 | €4,442,372 | €4,109,257 | -€333,115 | -7.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,247,131 | €3,989,821 | -€257,309 | -6.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €68,380 | €1,264 | -€67,116 | -98.2% |
| Other operating charges | 640/8 | €1,489 | €1,478 | -€12 | -0.8% |
| Gross operating margin | 9900 | €195,241 | €119,436 | -€75,805 | -38.8% |
| Operating profit (loss) | 9901 | €125,372 | €116,695 | -€8,677 | -6.9% |
| Financial income | 75/76B | €5,235 | €8,810 | +€3,575 | +68.3% |
| Recurring financial income | 75 | €5,235 | €8,810 | +€3,575 | +68.3% |
| Financial charges | 65/66B | €41,891 | €43,399 | +€1,509 | +3.6% |
| Recurring financial charges | 65 | €41,891 | €43,399 | +€1,509 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €88,716 | €82,105 | -€6,611 | -7.5% |
| Income taxes | 67/77 | €24,453 | €21,806 | -€2,647 | -10.8% |
| Profit (loss) for the period | 9904 | €64,263 | €60,298 | -€3,964 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €64,263 | €60,298 | -€3,964 | -6.2% |
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.