LAMPOST: 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.
LAMPOST
Largest movements
- Receivables within one year -€77,190
down €77,190 (-99.3%), from €77,758 to €568
- Cash -€30,280
down €30,280 (-85.3%), from €35,484 to €5,204
mainly Net result for the year (-€85,792) and Tax, wage and social debts (-€49,039)
- Tangible fixed assets -€16,319
down €16,319 (-32.0%), from €50,921 to €34,601
of which Furniture and vehicles: -€15,576
- Profit (loss) carried forward -€85,792
down €85,792 (-91.9%), from €93,369 to €7,577
- Tax, wage and social debts -€49,039
down €49,039 (-99.6%), from €49,218 to €179
- Other debts +€9,365
up €9,365 (+47.4%), from €19,745 to €29,110
- Trade debts +€1,676
up €1,676 (+91.6%), from €1,831 to €3,507
- Turnover -€125,540
no longer reported in 2025 (was €125,540)
- Gross operating margin -€103,661
down €103,661, from €38,571 to -€65,089
- Purchases and services -€86,969
no longer reported in 2025 (was €86,969)
- Other operating charges -€29,456
down €29,456 (-96.8%), from €30,421 to €965
- Depreciation +€12,235
up €12,235 (+299.6%), from €4,084 to €16,319
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 | €164,162 | €40,373 | -€123,789 | -75.4% |
| Fixed assets | 21/28 | €50,921 | €34,601 | -€16,319 | -32.0% |
| Tangible fixed assets | 22/27 | €50,921 | €34,601 | -€16,319 | -32.0% |
| Plant, machinery and equipment | 23 | €945 | €202 | -€743 | -78.6% |
| Furniture and vehicles | 24 | €44,456 | €28,880 | -€15,576 | -35.0% |
| Other tangible fixed assets | 26 | €5,519 | €5,519 | = | 0.0% |
| Current assets | 29/58 | €113,242 | €5,772 | -€107,470 | -94.9% |
| Amounts receivable within one year | 40/41 | €77,758 | €568 | -€77,190 | -99.3% |
| Trade receivables | 40 | €77,758 | €568 | -€77,190 | -99.3% |
| Cash at bank and in hand | 54/58 | €35,484 | €5,204 | -€30,280 | -85.3% |
| Total equity and liabilities | 10/49 | €164,162 | €40,373 | -€123,789 | -75.4% |
| Equity | 10/15 | €93,369 | €7,577 | -€85,792 | -91.9% |
| Profit (loss) carried forward | 14 | €93,369 | €7,577 | -€85,792 | -91.9% |
| Amounts payable | 17/49 | €70,794 | €32,796 | -€37,998 | -53.7% |
| Amounts payable within one year | 42/48 | €70,794 | €32,796 | -€37,998 | -53.7% |
| Trade debts | 44 | €1,831 | €3,507 | +€1,676 | +91.6% |
| Suppliers | 440/4 | €1,831 | €3,507 | +€1,676 | +91.6% |
| Taxes, remuneration and social security | 45 | €49,218 | €179 | -€49,039 | -99.6% |
| Taxes | 450/3 | €49,218 | €179 | -€49,039 | -99.6% |
| Other amounts payable | 47/48 | €19,745 | €29,110 | +€9,365 | +47.4% |
| Turnover | 70 | €125,540 | - | -€125,540 | |
| Non-recurring operating income | 76A | €12,811 | - | -€12,811 | |
| Goods, raw materials, services and sundry goods | 60/61 | €86,969 | - | -€86,969 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,084 | €16,319 | +€12,235 | +299.6% |
| Other operating charges | 640/8 | €30,421 | €965 | -€29,456 | -96.8% |
| Gross operating margin | 9900 | €38,571 | -€65,089 | -€103,661 | |
| Operating profit (loss) | 9901 | €4,066 | -€82,374 | -€86,440 | |
| Financial charges | 65/66B | €27 | €96 | +€69 | +257.0% |
| Recurring financial charges | 65 | €27 | €96 | +€69 | +257.0% |
| Profit (loss) for the period before taxes | 9903 | €4,039 | -€82,470 | -€86,509 | |
| Income taxes | 67/77 | €2,634 | €3,322 | +€687 | +26.1% |
| Profit (loss) for the period | 9904 | €1,405 | -€85,792 | -€87,196 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,405 | -€85,792 | -€87,196 |
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 6 October 2026 via checked.be.