LAMPE KOEN: 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.
LAMPE KOEN
Largest movements
- Tangible fixed assets -€38,083
down €38,083 (-24.0%), from €158,857 to €120,774
of which Furniture and vehicles: -€27,710
- Receivables within one year +€14,931
up €14,931 (+23.8%), from €62,716 to €77,646
of which Trade receivables: +€15,021
- Reserves +€46,977
up €46,977 (+71.3%), from €65,860 to €112,837
of which Distributable reserves: +€46,977
- Debts after one year -€21,419
down €21,419 (-34.4%), from €62,286 to €40,867
of which Financial debts: -€21,419
- Advances received -€18,500
down €18,500 (-100%), from €18,500 to €0
- Tax, wage and social debts -€14,982
down €14,982 (-41.3%), from €36,299 to €21,317
of which Taxes: -€16,240
- Trade debts -€12,590
down €12,590 (-45.9%), from €27,401 to €14,810
- Gross operating margin +€59,604
up €59,604 (+39.9%), from €149,283 to €208,887
- Depreciation +€17,230
up €17,230 (+49.9%), from €34,539 to €51,769
- Staff costs +€14,024
up €14,024 (+20.0%), from €70,278 to €84,301
- Taxes +€7,768
up €7,768 (+60.5%), from €12,832 to €20,600
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €393,746 | €370,703 | -€23,043 | -5.9% |
| Fixed assets | 21/28 | €159,127 | €120,774 | -€38,353 | -24.1% |
| Intangible fixed assets | 21 | €270 | €0 | -€270 | -100% |
| Tangible fixed assets | 22/27 | €158,857 | €120,774 | -€38,083 | -24.0% |
| Land and buildings | 22 | €6,593 | €6,635 | +€42 | +0.6% |
| Plant, machinery and equipment | 23 | €22,402 | €15,773 | -€6,629 | -29.6% |
| Furniture and vehicles | 24 | €107,176 | €79,466 | -€27,710 | -25.9% |
| Other tangible fixed assets | 26 | €22,686 | €18,900 | -€3,786 | -16.7% |
| Current assets | 29/58 | €234,619 | €249,929 | +€15,310 | +6.5% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €62,716 | €77,646 | +€14,931 | +23.8% |
| Trade receivables | 40 | €62,625 | €77,646 | +€15,021 | +24.0% |
| Other amounts receivable | 41 | €90 | €0 | -€90 | -100% |
| Cash at bank and in hand | 54/58 | €169,904 | €170,283 | +€379 | +0.2% |
| Total equity and liabilities | 10/49 | €393,746 | €370,703 | -€23,043 | -5.9% |
| Equity | 10/15 | €227,796 | €274,773 | +€46,977 | +20.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €65,860 | €112,837 | +€46,977 | +71.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €64,000 | €110,977 | +€46,977 | +73.4% |
| Profit (loss) carried forward | 14 | €155,736 | €155,736 | = | 0.0% |
| Amounts payable | 17/49 | €165,950 | €95,930 | -€70,020 | -42.2% |
| Amounts payable after more than one year | 17 | €62,286 | €40,867 | -€21,419 | -34.4% |
| Financial debts | 170/4 | €62,286 | €40,867 | -€21,419 | -34.4% |
| Advances received on contracts in progress | 176 | €0 | €0 | -€0 | -100% |
| Amounts payable within one year | 42/48 | €103,663 | €55,063 | -€48,601 | -46.9% |
| Current portion of amounts payable after more than one year | 42 | €20,326 | €18,935 | -€1,391 | -6.8% |
| Trade debts | 44 | €27,401 | €14,810 | -€12,590 | -45.9% |
| Suppliers | 440/4 | €27,401 | €14,810 | -€12,590 | -45.9% |
| Advances received on contracts in progress | 46 | €18,500 | €0 | -€18,500 | -100% |
| Taxes, remuneration and social security | 45 | €36,299 | €21,317 | -€14,982 | -41.3% |
| Taxes | 450/3 | €24,291 | €8,051 | -€16,240 | -66.9% |
| Remuneration and social security | 454/9 | €12,008 | €13,266 | +€1,258 | +10.5% |
| Other amounts payable | 47/48 | €1,137 | €0 | -€1,137 | -100% |
| Remuneration, social security and pensions | 62 | €70,278 | €84,301 | +€14,024 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,539 | €51,769 | +€17,230 | +49.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,262 | €4,336 | +€1,074 | +32.9% |
| Gross operating margin | 9900 | €149,283 | €208,887 | +€59,604 | +39.9% |
| Operating profit (loss) | 9901 | €41,205 | €68,481 | +€27,276 | +66.2% |
| Financial income | 75/76B | €0 | €172 | +€172 | +78,050% |
| Recurring financial income | 75 | €0 | €172 | +€172 | +78,050% |
| Financial charges | 65/66B | €2,437 | €1,076 | -€1,361 | -55.9% |
| Recurring financial charges | 65 | €2,437 | €1,076 | -€1,361 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | €38,768 | €67,577 | +€28,808 | +74.3% |
| Income taxes | 67/77 | €12,832 | €20,600 | +€7,768 | +60.5% |
| Profit (loss) for the period | 9904 | €25,937 | €46,977 | +€21,040 | +81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,937 | €46,977 | +€21,040 | +81.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.