LAMPENHUIS: 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.
LAMPENHUIS
Largest movements
- Cash +€39,468
up €39,468 (+60.8%), from €64,874 to €104,342
mainly Net result for the year (+€43,201) and Other debts (+€30,000)
- Receivables within one year +€27,127
up €27,127 (+78.6%), from €34,504 to €61,631
of which Other amounts receivable: +€19,864
- Stocks and contracts -€6,243
down €6,243 (-6.8%), from €91,997 to €85,754
- Deferred charges and accrued income +€3,280
up €3,280 (+27.5%), from €11,930 to €15,210
- Other debts +€30,000
up €30,000 (+189%), from €15,867 to €45,867
- Tax, wage and social debts +€24,749
up €24,749 (+235%), from €10,518 to €35,267
- Reserves +€11,000
up €11,000 (+13.2%), from €83,300 to €94,300
- Current portion of long-term debt -€4,260
down €4,260 (-99.7%), from €4,273 to €13
- Depreciation -€10,419
no longer reported in 2025 (was €10,419)
- Gross operating margin +€4,088
up €4,088 (+10.2%), from €40,109 to €44,197
- Taxes -€1,175
down €1,175 (-19.0%), from €6,175 to €5,000
- Financial income +€848
up €848 (+15.6%), from €5,433 to €6,281
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 | €216,429 | €280,062 | +€63,632 | +29.4% |
| Fixed assets | 21/28 | €13,124 | €13,124 | = | 0.0% |
| Tangible fixed assets | 22/27 | €13,124 | €13,124 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1 | €1 | = | 0.0% |
| Furniture and vehicles | 24 | €12,456 | €12,456 | = | 0.0% |
| Other tangible fixed assets | 26 | €667 | €667 | = | 0.0% |
| Current assets | 29/58 | €203,306 | €266,938 | +€63,632 | +31.3% |
| Stocks and contracts in progress | 3 | €91,997 | €85,754 | -€6,243 | -6.8% |
| Stocks | 30/36 | €91,997 | €85,754 | -€6,243 | -6.8% |
| Amounts receivable within one year | 40/41 | €34,504 | €61,631 | +€27,127 | +78.6% |
| Trade receivables | 40 | €30,873 | €38,136 | +€7,264 | +23.5% |
| Other amounts receivable | 41 | €3,631 | €23,495 | +€19,864 | +547% |
| Cash at bank and in hand | 54/58 | €64,874 | €104,342 | +€39,468 | +60.8% |
| Deferred charges and accrued income | 490/1 | €11,930 | €15,210 | +€3,280 | +27.5% |
| Total equity and liabilities | 10/49 | €216,429 | €280,062 | +€63,632 | +29.4% |
| Equity | 10/15 | €179,736 | €192,937 | +€13,202 | +7.3% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €83,300 | €94,300 | +€11,000 | +13.2% |
| Distributable reserves | 133 | €83,300 | €94,300 | +€11,000 | +13.2% |
| Profit (loss) carried forward | 14 | €74,436 | €76,637 | +€2,202 | +3.0% |
| Amounts payable | 17/49 | €36,694 | €87,124 | +€50,431 | +137% |
| Amounts payable within one year | 42/48 | €36,694 | €87,010 | +€50,317 | +137% |
| Current portion of amounts payable after more than one year | 42 | €4,273 | €13 | -€4,260 | -99.7% |
| Trade debts | 44 | €6,035 | €5,864 | -€172 | -2.8% |
| Suppliers | 440/4 | €6,035 | €5,864 | -€172 | -2.8% |
| Taxes, remuneration and social security | 45 | €10,518 | €35,267 | +€24,749 | +235% |
| Taxes | 450/3 | €10,518 | €35,267 | +€24,749 | +235% |
| Other amounts payable | 47/48 | €15,867 | €45,867 | +€30,000 | +189% |
| Accrued charges and deferred income | 492/3 | - | €114 | +€114 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,419 | - | -€10,419 | |
| Other operating charges | 640/8 | €1,328 | €1,242 | -€86 | -6.5% |
| Gross operating margin | 9900 | €40,109 | €44,197 | +€4,088 | +10.2% |
| Operating profit (loss) | 9901 | €28,362 | €42,955 | +€14,593 | +51.5% |
| Financial income | 75/76B | €5,433 | €6,281 | +€848 | +15.6% |
| Recurring financial income | 75 | €5,433 | €6,281 | +€848 | +15.6% |
| Financial charges | 65/66B | €994 | €1,034 | +€40 | +4.1% |
| Recurring financial charges | 65 | €994 | €1,034 | +€40 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €32,801 | €48,201 | +€15,400 | +47.0% |
| Income taxes | 67/77 | €6,175 | €5,000 | -€1,175 | -19.0% |
| Profit (loss) for the period | 9904 | €26,626 | €43,201 | +€16,576 | +62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,626 | €43,201 | +€16,576 | +62.3% |
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.