LAMS KOFFIE: 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 KOFFIE
Largest movements
- Stocks and contracts +€77,045
up €77,045 (+82.6%), from €93,246 to €170,291
- Receivables within one year +€26,783
up €26,783 (+29.4%), from €91,095 to €117,878
of which Trade receivables: +€19,079
- Tangible fixed assets -€17,370
down €17,370 (-34.0%), from €51,111 to €33,741
of which Furniture and vehicles: -€13,568
- Deferred charges and accrued income +€10,737
up €10,737 (+69.8%), from €15,388 to €26,125
- Reserves +€44,000
up €44,000 (+42.3%), from €104,000 to €148,000
- Other debts +€26,200
up €26,200 (+23.2%), from €113,011 to €139,211
- Tax, wage and social debts +€18,843
up €18,843 (+1,579%), from €1,194 to €20,037
- Trade debts +€17,247
up €17,247 (+62.8%), from €27,469 to €44,716
- Current portion of long-term debt -€5,631
down €5,631 (-57.1%), from €9,864 to €4,233
- Gross operating margin +€60,193
up €60,193 (+67.8%), from €88,722 to €148,915
- Taxes +€10,656
up €10,656 (+180%), from €5,925 to €16,582
- Staff costs +€3,174
new in 2025: €3,174
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 | €281,165 | €377,906 | +€96,741 | +34.4% |
| Fixed assets | 21/28 | €55,668 | €35,737 | -€19,931 | -35.8% |
| Intangible fixed assets | 21 | €2,906 | €1,996 | -€911 | -31.3% |
| Tangible fixed assets | 22/27 | €51,111 | €33,741 | -€17,370 | -34.0% |
| Plant, machinery and equipment | 23 | €22,096 | €18,295 | -€3,802 | -17.2% |
| Furniture and vehicles | 24 | €29,015 | €15,447 | -€13,568 | -46.8% |
| Financial fixed assets | 28 | €1,650 | €0 | -€1,650 | -100% |
| Current assets | 29/58 | €225,497 | €342,169 | +€116,671 | +51.7% |
| Stocks and contracts in progress | 3 | €93,246 | €170,291 | +€77,045 | +82.6% |
| Stocks | 30/36 | €93,246 | €170,291 | +€77,045 | +82.6% |
| Amounts receivable within one year | 40/41 | €91,095 | €117,878 | +€26,783 | +29.4% |
| Trade receivables | 40 | €70,015 | €89,095 | +€19,079 | +27.3% |
| Other amounts receivable | 41 | €21,079 | €28,783 | +€7,703 | +36.5% |
| Cash at bank and in hand | 54/58 | €25,769 | €27,875 | +€2,107 | +8.2% |
| Deferred charges and accrued income | 490/1 | €15,388 | €26,125 | +€10,737 | +69.8% |
| Total equity and liabilities | 10/49 | €281,165 | €377,906 | +€96,741 | +34.4% |
| Equity | 10/15 | €118,368 | €162,473 | +€44,105 | +37.3% |
| Contributions | 10/11 | €14,255 | €14,255 | = | 0.0% |
| Reserves | 13 | €104,000 | €148,000 | +€44,000 | +42.3% |
| Distributable reserves | 133 | €104,000 | €148,000 | +€44,000 | +42.3% |
| Profit (loss) carried forward | 14 | €113 | €218 | +€105 | +92.3% |
| Amounts payable | 17/49 | €162,797 | €215,433 | +€52,636 | +32.3% |
| Amounts payable after more than one year | 17 | €5,245 | €1,012 | -€4,233 | -80.7% |
| Financial debts | 170/4 | €4,233 | €0 | -€4,233 | -100% |
| Other amounts payable | 178/9 | €1,012 | €1,012 | = | 0.0% |
| Amounts payable within one year | 42/48 | €151,537 | €208,196 | +€56,659 | +37.4% |
| Current portion of amounts payable after more than one year | 42 | €9,864 | €4,233 | -€5,631 | -57.1% |
| Trade debts | 44 | €27,469 | €44,716 | +€17,247 | +62.8% |
| Suppliers | 440/4 | €27,469 | €44,716 | +€17,247 | +62.8% |
| Taxes, remuneration and social security | 45 | €1,194 | €20,037 | +€18,843 | +1,579% |
| Taxes | 450/3 | €1,194 | €20,037 | +€18,843 | +1,579% |
| Other amounts payable | 47/48 | €113,011 | €139,211 | +€26,200 | +23.2% |
| Accrued charges and deferred income | 492/3 | €6,015 | €6,225 | +€210 | +3.5% |
| Remuneration, social security and pensions | 62 | - | €3,174 | +€3,174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,971 | €18,281 | -€691 | -3.6% |
| Other operating charges | 640/8 | €1,271 | €1,415 | +€144 | +11.3% |
| Gross operating margin | 9900 | €88,722 | €148,915 | +€60,193 | +67.8% |
| Operating profit (loss) | 9901 | €68,479 | €126,046 | +€57,567 | +84.1% |
| Financial income | 75/76B | €1,089 | €2,228 | +€1,139 | +105% |
| Recurring financial income | 75 | €1,089 | €2,228 | +€1,139 | +105% |
| Financial charges | 65/66B | €6,815 | €7,588 | +€772 | +11.3% |
| Recurring financial charges | 65 | €6,815 | €7,588 | +€772 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €62,753 | €120,686 | +€57,933 | +92.3% |
| Income taxes | 67/77 | €5,925 | €16,582 | +€10,656 | +180% |
| Profit (loss) for the period | 9904 | €56,828 | €104,105 | +€47,277 | +83.2% |
| Profit (loss) for the period to be appropriated | 9905 | €56,828 | €104,105 | +€47,277 | +83.2% |
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 27 October 2026 via checked.be.