LAMPENS DIRK: 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.
LAMPENS DIRK
Largest movements
- Stocks and contracts -€167,235
no longer reported in 2025 (was €167,235)
- Receivables within one year -€50,962
down €50,962 (-25.7%), from €198,416 to €147,455
of which Trade receivables: -€51,861
- Cash -€23,342
down €23,342 (-98.7%), from €23,642 to €300
mainly Trade debts (-€404,224) and Tax, wage and social debts (-€31,325)
- Tangible fixed assets -€11,471
down €11,471 (-99.9%), from €11,480 to €9
of which Plant, machinery and equipment: -€10,478
- Trade debts -€404,224
down €404,224 (-95.4%), from €423,724 to €19,500
- Profit (loss) carried forward +€234,209
up €234,209 (+58.9%), from -€397,520 to -€163,311
- Tax, wage and social debts -€31,325
down €31,325 (-57.0%), from €54,929 to €23,604
of which Taxes: -€25,065
- Other debts -€26,948
down €26,948 (-18.7%), from €144,206 to €117,259
- Short-term financial debts -€20,623
down €20,623 (-17.1%), from €120,623 to €100,000
- Gross operating margin +€149,632
up €149,632 (+138%), from €108,723 to €258,356
- Staff costs -€67,771
down €67,771 (-91.5%), from €74,102 to €6,330
- Other operating charges -€11,330
down €11,330 (-73.7%), from €15,364 to €4,034
- Depreciation -€9,761
down €9,761 (-99.8%), from €9,780 to €18
- Financial charges -€5,076
down €5,076 (-25.7%), from €19,729 to €14,653
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 | €413,639 | €160,112 | -€253,527 | -61.3% |
| Fixed assets | 21/28 | €23,756 | €11,781 | -€11,975 | -50.4% |
| Tangible fixed assets | 22/27 | €11,480 | €9 | -€11,471 | -99.9% |
| Plant, machinery and equipment | 23 | €10,478 | - | -€10,478 | |
| Furniture and vehicles | 24 | €1,002 | €9 | -€993 | -99.1% |
| Financial fixed assets | 28 | €12,276 | €11,772 | -€504 | -4.1% |
| Current assets | 29/58 | €389,883 | €148,331 | -€241,552 | -62.0% |
| Stocks and contracts in progress | 3 | €167,235 | - | -€167,235 | |
| Stocks | 30/36 | €167,235 | - | -€167,235 | |
| Amounts receivable within one year | 40/41 | €198,416 | €147,455 | -€50,962 | -25.7% |
| Trade receivables | 40 | €184,780 | €132,920 | -€51,861 | -28.1% |
| Other amounts receivable | 41 | €13,636 | €14,535 | +€899 | +6.6% |
| Cash at bank and in hand | 54/58 | €23,642 | €300 | -€23,342 | -98.7% |
| Deferred charges and accrued income | 490/1 | €590 | €576 | -€14 | -2.4% |
| Total equity and liabilities | 10/49 | €413,639 | €160,112 | -€253,527 | -61.3% |
| Equity | 10/15 | -€349,460 | -€115,251 | +€234,209 | +67.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,860 | €41,860 | = | 0.0% |
| Distributable reserves | 133 | €41,860 | €41,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€397,520 | -€163,311 | +€234,209 | +58.9% |
| Amounts payable | 17/49 | €763,098 | €275,362 | -€487,736 | -63.9% |
| Amounts payable within one year | 42/48 | €748,761 | €260,362 | -€488,399 | -65.2% |
| Current portion of amounts payable after more than one year | 42 | €5,278 | - | -€5,278 | |
| Financial debts | 43 | €120,623 | €100,000 | -€20,623 | -17.1% |
| Credit institutions | 430/8 | €120,623 | €100,000 | -€20,623 | -17.1% |
| Trade debts | 44 | €423,724 | €19,500 | -€404,224 | -95.4% |
| Suppliers | 440/4 | €423,724 | €19,500 | -€404,224 | -95.4% |
| Taxes, remuneration and social security | 45 | €54,929 | €23,604 | -€31,325 | -57.0% |
| Taxes | 450/3 | €47,329 | €22,264 | -€25,065 | -53.0% |
| Remuneration and social security | 454/9 | €7,600 | €1,339 | -€6,260 | -82.4% |
| Other amounts payable | 47/48 | €144,206 | €117,259 | -€26,948 | -18.7% |
| Accrued charges and deferred income | 492/3 | €14,337 | €15,000 | +€663 | +4.6% |
| Non-recurring operating income | 76A | - | €188,520 | +€188,520 | |
| Remuneration, social security and pensions | 62 | €74,102 | €6,330 | -€67,771 | -91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,780 | €18 | -€9,761 | -99.8% |
| Other operating charges | 640/8 | €15,364 | €4,034 | -€11,330 | -73.7% |
| Non-recurring operating charges | 66A | €28 | - | -€28 | |
| Gross operating margin | 9900 | €108,723 | €258,356 | +€149,632 | +138% |
| Operating profit (loss) | 9901 | €9,450 | €247,972 | +€238,523 | +2,524% |
| Financial income | 75/76B | €262 | €3,668 | +€3,406 | +1,300% |
| Recurring financial income | 75 | €262 | €3,668 | +€3,406 | +1,300% |
| Financial charges | 65/66B | €19,729 | €14,653 | -€5,076 | -25.7% |
| Recurring financial charges | 65 | €19,729 | €14,653 | -€5,076 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,017 | €236,988 | +€247,005 | |
| Income taxes | 67/77 | €201 | €2,778 | +€2,578 | +1,284% |
| Profit (loss) for the period | 9904 | -€10,218 | €234,209 | +€244,427 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,218 | €234,209 | +€244,427 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.