Lams Quality: what changed
Lams Quality
Largest movements
- Cash +€5,143
up €5,143 (+370%), from €1,390 to €6,533
mainly Other debts (+€5,061) and Receivables within one year (+€3,728)
- Receivables within one year -€3,728
down €3,728 (-69.0%), from €5,400 to €1,671
of which Trade receivables: -€4,634
- Tangible fixed assets +€1,575
up €1,575 (+19.7%), from €7,975 to €9,550
of which Furniture and vehicles: +€2,078
- Other debts +€5,061
up €5,061 (+85.8%), from €5,900 to €10,962
- Debts after one year -€2,289
no longer reported in 2025 (was €2,289)
- Trade debts +€871
up €871 (+173%), from €503 to €1,374
- Reserves -€508
down €508 (-34.4%), from €1,479 to €970
- Gross operating margin -€2,456
down €2,456 (-35.6%), from €6,904 to €4,447
- Taxes -€540
down €540 (-27.6%), from €1,954 to €1,414
- Depreciation +€143
up €143 (+6.7%), from €2,153 to €2,296
- Financial charges -€138
down €138 (-26.8%), from €515 to €378
- Other operating charges -€85
down €85 (-8.9%), from €955 to €870
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,715 | €18,784 | +€3,070 | +19.5% |
| Fixed assets | 21/28 | €7,975 | €9,550 | +€1,575 | +19.7% |
| Tangible fixed assets | 22/27 | €7,975 | €9,550 | +€1,575 | +19.7% |
| Plant, machinery and equipment | 23 | €1,453 | €950 | -€504 | -34.7% |
| Furniture and vehicles | 24 | €6,522 | €8,600 | +€2,078 | +31.9% |
| Current assets | 29/58 | €7,739 | €9,235 | +€1,495 | +19.3% |
| Amounts receivable within one year | 40/41 | €5,400 | €1,671 | -€3,728 | -69.0% |
| Trade receivables | 40 | €4,634 | - | -€4,634 | |
| Other amounts receivable | 41 | €765 | €1,671 | +€906 | +118% |
| Cash at bank and in hand | 54/58 | €1,390 | €6,533 | +€5,143 | +370% |
| Deferred charges and accrued income | 490/1 | €950 | €1,031 | +€80 | +8.5% |
| Total equity and liabilities | 10/49 | €15,715 | €18,784 | +€3,070 | +19.5% |
| Equity | 10/15 | €3,979 | €3,470 | -€508 | -12.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €1,479 | €970 | -€508 | -34.4% |
| Distributable reserves | 133 | €1,479 | €970 | -€508 | -34.4% |
| Amounts payable | 17/49 | €11,736 | €15,314 | +€3,578 | +30.5% |
| Amounts payable after more than one year | 17 | €2,289 | - | -€2,289 | |
| Financial debts | 170/4 | €2,289 | - | -€2,289 | |
| Amounts payable within one year | 42/48 | €9,447 | €15,314 | +€5,867 | +62.1% |
| Current portion of amounts payable after more than one year | 42 | €2,368 | €2,289 | -€79 | -3.4% |
| Financial debts | 43 | €676 | €689 | +€13 | +1.9% |
| Credit institutions | 430/8 | €676 | €689 | +€13 | +1.9% |
| Trade debts | 44 | €503 | €1,374 | +€871 | +173% |
| Suppliers | 440/4 | €503 | €1,374 | +€871 | +173% |
| Other amounts payable | 47/48 | €5,900 | €10,962 | +€5,061 | +85.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,153 | €2,296 | +€143 | +6.7% |
| Other operating charges | 640/8 | €955 | €870 | -€85 | -8.9% |
| Gross operating margin | 9900 | €6,904 | €4,447 | -€2,456 | -35.6% |
| Operating profit (loss) | 9901 | €3,796 | €1,281 | -€2,515 | -66.3% |
| Financial income | 75/76B | €68 | €2 | -€65 | -96.5% |
| Recurring financial income | 75 | €68 | €2 | -€65 | -96.5% |
| Financial charges | 65/66B | €515 | €378 | -€138 | -26.8% |
| Recurring financial charges | 65 | €515 | €378 | -€138 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €3,348 | €906 | -€2,443 | -72.9% |
| Income taxes | 67/77 | €1,954 | €1,414 | -€540 | -27.6% |
| Profit (loss) for the period | 9904 | €1,394 | -€508 | -€1,903 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,394 | -€508 | -€1,903 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.