LAMS 1: 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.
LAMS 1
Largest movements
- Cash +€10,235
up €10,235 (+18.3%), from €55,952 to €66,187
mainly Trade debts (+€4,300) and Net result for the year (+€4,121)
- Receivables within one year +€3,788
up €3,788 (+100.3%), from €3,776 to €7,564
of which Trade receivables: +€4,403
- Tangible fixed assets -€2,644
down €2,644 (-33.4%), from €7,909 to €5,265
of which Other tangible fixed assets: -€1,620
- Trade debts +€4,300
up €4,300 (+59.8%), from €7,192 to €11,492
- Profit (loss) carried forward +€4,121
up €4,121 (+8.1%), from €50,668 to €54,789
- Tax, wage and social debts +€2,440
up €2,440 (+76.9%), from €3,172 to €5,612
of which Taxes: +€2,440
- Gross operating margin -€7,020
down €7,020 (-44.5%), from €15,783 to €8,763
- Taxes -€1,640
down €1,640 (-59.4%), from €2,758 to €1,119
- Depreciation +€612
up €612 (+30.1%), from €2,033 to €2,644
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 | €70,314 | €81,688 | +€11,374 | +16.2% |
| Fixed assets | 21/28 | €7,961 | €5,317 | -€2,644 | -33.2% |
| Tangible fixed assets | 22/27 | €7,909 | €5,265 | -€2,644 | -33.4% |
| Furniture and vehicles | 24 | €4,467 | €3,442 | -€1,024 | -22.9% |
| Other tangible fixed assets | 26 | €3,443 | €1,823 | -€1,620 | -47.1% |
| Financial fixed assets | 28 | €52 | €52 | = | 0.0% |
| Current assets | 29/58 | €62,353 | €76,372 | +€14,019 | +22.5% |
| Stocks and contracts in progress | 3 | €2,625 | €2,441 | -€184 | -7.0% |
| Stocks | 30/36 | €2,625 | €2,441 | -€184 | -7.0% |
| Amounts receivable within one year | 40/41 | €3,776 | €7,564 | +€3,788 | +100.3% |
| Trade receivables | 40 | €3,160 | €7,564 | +€4,403 | +139.3% |
| Other amounts receivable | 41 | €616 | - | -€616 | |
| Cash at bank and in hand | 54/58 | €55,952 | €66,187 | +€10,235 | +18.3% |
| Deferred charges and accrued income | 490/1 | - | €180 | +€180 | |
| Total equity and liabilities | 10/49 | €70,314 | €81,688 | +€11,374 | +16.2% |
| Equity | 10/15 | €59,950 | €64,071 | +€4,121 | +6.9% |
| Contributions | 10/11 | €8,600 | €8,600 | = | 0.0% |
| Reserves | 13 | €682 | €682 | = | 0.0% |
| Non-distributable reserves | 130/1 | €682 | €682 | = | 0.0% |
| Reserves not available under the articles | 1311 | €682 | €682 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,668 | €54,789 | +€4,121 | +8.1% |
| Amounts payable | 17/49 | €10,364 | €17,617 | +€7,254 | +70.0% |
| Amounts payable within one year | 42/48 | €10,364 | €17,617 | +€7,254 | +70.0% |
| Trade debts | 44 | €7,192 | €11,492 | +€4,300 | +59.8% |
| Suppliers | 440/4 | €7,192 | €11,492 | +€4,300 | +59.8% |
| Taxes, remuneration and social security | 45 | €3,172 | €5,612 | +€2,440 | +76.9% |
| Taxes | 450/3 | €2,758 | €5,199 | +€2,440 | +88.5% |
| Remuneration and social security | 454/9 | €413 | €413 | = | 0.0% |
| Other amounts payable | 47/48 | - | €513 | +€513 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,033 | €2,644 | +€612 | +30.1% |
| Other operating charges | 640/8 | €795 | €816 | +€21 | +2.6% |
| Gross operating margin | 9900 | €15,783 | €8,763 | -€7,020 | -44.5% |
| Operating profit (loss) | 9901 | €12,955 | €5,303 | -€7,652 | -59.1% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €36 | €69 | +€34 | +94.5% |
| Recurring financial charges | 65 | €36 | €69 | +€34 | +94.5% |
| Profit (loss) for the period before taxes | 9903 | €12,919 | €5,239 | -€7,680 | -59.4% |
| Income taxes | 67/77 | €2,758 | €1,119 | -€1,640 | -59.4% |
| Profit (loss) for the period | 9904 | €10,161 | €4,121 | -€6,040 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,161 | €4,121 | -€6,040 | -59.4% |
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 12 October 2026 via checked.be.