LAMPION: 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.
LAMPION
Largest movements
- Receivables within one year +€4,991
up €4,991 (+9.0%), from €55,250 to €60,240
of which Trade receivables: +€5,825
- Cash +€2,543
up €2,543 (+238%), from €1,069 to €3,612
mainly Net result for the year (+€4,222) and Tax, wage and social debts (+€2,589)
- Reserves +€4,222
up €4,222 (+10.7%), from €39,290 to €43,512
- Tax, wage and social debts +€2,589
new in 2025: €2,589
- Gross operating margin -€996
down €996 (-12.1%), from €8,199 to €7,203
- Taxes -€308
down €308 (-12.7%), from €2,421 to €2,113
- Depreciation +€282
up €282 (+696%), from €41 to €322
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 | €57,890 | €65,101 | +€7,211 | +12.5% |
| Fixed assets | 21/28 | €1,571 | €1,249 | -€322 | -20.5% |
| Tangible fixed assets | 22/27 | €1,571 | €1,249 | -€322 | -20.5% |
| Plant, machinery and equipment | 23 | €1,571 | €1,249 | -€322 | -20.5% |
| Current assets | 29/58 | €56,319 | €63,852 | +€7,533 | +13.4% |
| Amounts receivable within one year | 40/41 | €55,250 | €60,240 | +€4,991 | +9.0% |
| Trade receivables | 40 | €50,690 | €56,515 | +€5,825 | +11.5% |
| Other amounts receivable | 41 | €4,560 | €3,726 | -€834 | -18.3% |
| Cash at bank and in hand | 54/58 | €1,069 | €3,612 | +€2,543 | +238% |
| Total equity and liabilities | 10/49 | €57,890 | €65,101 | +€7,211 | +12.5% |
| Equity | 10/15 | €57,890 | €62,112 | +€4,222 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,290 | €43,512 | +€4,222 | +10.7% |
| Distributable reserves | 133 | €39,290 | €43,512 | +€4,222 | +10.7% |
| Amounts payable | 17/49 | - | €2,989 | +€2,989 | |
| Amounts payable within one year | 42/48 | - | €2,989 | +€2,989 | |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | - | €2,589 | +€2,589 | |
| Taxes | 450/3 | - | €2,589 | +€2,589 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41 | €322 | +€282 | +696% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €8,199 | €7,203 | -€996 | -12.1% |
| Operating profit (loss) | 9901 | €7,771 | €6,481 | -€1,290 | -16.6% |
| Financial charges | 65/66B | €70 | €146 | +€77 | +110% |
| Recurring financial charges | 65 | €70 | €146 | +€77 | +110% |
| Profit (loss) for the period before taxes | 9903 | €7,701 | €6,335 | -€1,366 | -17.7% |
| Income taxes | 67/77 | €2,421 | €2,113 | -€308 | -12.7% |
| Profit (loss) for the period | 9904 | €5,280 | €4,222 | -€1,058 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,280 | €4,222 | -€1,058 | -20.0% |
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 31 October 2026 via checked.be.