LAMPYRIDA: 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.
LAMPYRIDA
Largest movements
- Current investments +€20,000
new in 2025: €20,000
- Cash -€6,803
down €6,803 (-10.7%), from €63,422 to €56,619
mainly Current investments (-€20,000) and Tax, wage and social debts (-€5,934)
- Receivables within one year -€1,514
down €1,514 (-10.7%), from €14,116 to €12,603
- Reserves +€19,521
up €19,521 (+37.5%), from €52,081 to €71,602
- Tax, wage and social debts -€5,934
down €5,934 (-25.7%), from €23,055 to €17,121
- Other debts -€1,456
down €1,456 (-82.2%), from €1,770 to €314
- Gross operating margin +€9,254
up €9,254 (+52.4%), from €17,649 to €26,902
- Taxes +€1,682
up €1,682 (+40.9%), from €4,110 to €5,792
- Depreciation +€408
up €408 (+52.9%), from €771 to €1,179
- Other operating charges +€402
up €402 (+340%), from €118 to €520
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 | €79,435 | €91,978 | +€12,542 | +15.8% |
| Fixed assets | 21/28 | €1,286 | €1,651 | +€365 | +28.4% |
| Tangible fixed assets | 22/27 | €1,286 | €1,651 | +€365 | +28.4% |
| Plant, machinery and equipment | 23 | - | €1,136 | +€1,136 | |
| Furniture and vehicles | 24 | €1,286 | €515 | -€771 | -59.9% |
| Current assets | 29/58 | €78,149 | €90,327 | +€12,178 | +15.6% |
| Amounts receivable within one year | 40/41 | €14,116 | €12,603 | -€1,514 | -10.7% |
| Trade receivables | 40 | €14,116 | €12,603 | -€1,514 | -10.7% |
| Current investments | 50/53 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €63,422 | €56,619 | -€6,803 | -10.7% |
| Deferred charges and accrued income | 490/1 | €611 | €1,105 | +€494 | +80.9% |
| Total equity and liabilities | 10/49 | €79,435 | €91,978 | +€12,542 | +15.8% |
| Equity | 10/15 | €54,581 | €74,102 | +€19,521 | +35.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €52,081 | €71,602 | +€19,521 | +37.5% |
| Distributable reserves | 133 | €52,081 | €71,602 | +€19,521 | +37.5% |
| Amounts payable | 17/49 | €24,854 | €17,876 | -€6,978 | -28.1% |
| Amounts payable within one year | 42/48 | €24,854 | €17,876 | -€6,978 | -28.1% |
| Financial debts | 43 | - | €28 | +€28 | |
| Credit institutions | 430/8 | - | €28 | +€28 | |
| Trade debts | 44 | €29 | €412 | +€383 | +1,321% |
| Suppliers | 440/4 | €29 | €412 | +€383 | +1,321% |
| Taxes, remuneration and social security | 45 | €23,055 | €17,121 | -€5,934 | -25.7% |
| Taxes | 450/3 | €23,055 | €17,121 | -€5,934 | -25.7% |
| Other amounts payable | 47/48 | €1,770 | €314 | -€1,456 | -82.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €771 | €1,179 | +€408 | +52.9% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | €17,649 | €26,902 | +€9,254 | +52.4% |
| Operating profit (loss) | 9901 | €16,760 | €25,204 | +€8,444 | +50.4% |
| Financial income | 75/76B | €165 | €112 | -€53 | -32.3% |
| Recurring financial income | 75 | €165 | €112 | -€53 | -32.3% |
| Financial charges | 65/66B | €0 | €3 | +€3 | +29,900% |
| Recurring financial charges | 65 | €0 | €3 | +€3 | +29,900% |
| Profit (loss) for the period before taxes | 9903 | €16,925 | €25,313 | +€8,388 | +49.6% |
| Income taxes | 67/77 | €4,110 | €5,792 | +€1,682 | +40.9% |
| Profit (loss) for the period | 9904 | €12,816 | €19,521 | +€6,705 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,816 | €19,521 | +€6,705 | +52.3% |
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 23 October 2026 via checked.be.