LAMSENS-BOSTOEN: what changed
LAMSENS-BOSTOEN
Largest movements
- Tangible fixed assets -€15,537
down €15,537 (-22.7%), from €68,533 to €52,996
of which Furniture and vehicles: -€15,420
- Receivables within one year -€8,622
down €8,622 (-58.5%), from €14,739 to €6,118
- Cash +€3,957
up €3,957 (+3.6%), from €111,420 to €115,377
mainly Net result for the year (+€29,274) and Depreciation (+€19,184)
- Other debts -€38,566
down €38,566 (-76.8%), from €50,248 to €11,683
- Reserves +€22,200
up €22,200 (+28.1%), from €78,927 to €101,127
of which Distributable reserves: +€23,800
- Debts after one year -€10,000
down €10,000 (-28.6%), from €35,000 to €25,000
- Trade debts +€3,704
up €3,704 (+167%), from €2,212 to €5,916
- Tax, wage and social debts +€2,815
up €2,815 (+51.8%), from €5,439 to €8,254
- Financial income -€9,957
down €9,957 (-99.6%), from €10,000 to €43
of which Non-recurring financial income: -€10,000
- Gross operating margin +€7,481
up €7,481 (+14.6%), from €51,148 to €58,629
- Depreciation -€5,330
down €5,330 (-21.7%), from €24,514 to €19,184
- Taxes +€2,250
up €2,250 (+33.2%), from €6,775 to €9,025
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 | €195,443 | €175,271 | -€20,172 | -10.3% |
| Fixed assets | 21/28 | €68,533 | €52,996 | -€15,537 | -22.7% |
| Tangible fixed assets | 22/27 | €68,533 | €52,996 | -€15,537 | -22.7% |
| Plant, machinery and equipment | 23 | €1,944 | €4,614 | +€2,670 | +137% |
| Furniture and vehicles | 24 | €48,155 | €32,735 | -€15,420 | -32.0% |
| Other tangible fixed assets | 26 | €18,434 | €15,647 | -€2,787 | -15.1% |
| Current assets | 29/58 | €126,911 | €122,275 | -€4,636 | -3.7% |
| Amounts receivable within one year | 40/41 | €14,739 | €6,118 | -€8,622 | -58.5% |
| Trade receivables | 40 | €14,739 | €6,118 | -€8,622 | -58.5% |
| Cash at bank and in hand | 54/58 | €111,420 | €115,377 | +€3,957 | +3.6% |
| Deferred charges and accrued income | 490/1 | €751 | €780 | +€29 | +3.9% |
| Total equity and liabilities | 10/49 | €195,443 | €175,271 | -€20,172 | -10.3% |
| Equity | 10/15 | €100,912 | €123,186 | +€22,274 | +22.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,927 | €101,127 | +€22,200 | +28.1% |
| Tax-exempt reserves | 132 | €6,527 | €4,927 | -€1,600 | -24.5% |
| Distributable reserves | 133 | €72,400 | €96,200 | +€23,800 | +32.9% |
| Profit (loss) carried forward | 14 | €3,386 | €3,459 | +€74 | +2.2% |
| Provisions and deferred taxes | 16 | €1,632 | €1,232 | -€400 | -24.5% |
| Deferred taxes | 168 | €1,632 | €1,232 | -€400 | -24.5% |
| Amounts payable | 17/49 | €92,899 | €50,853 | -€42,046 | -45.3% |
| Amounts payable after more than one year | 17 | €35,000 | €25,000 | -€10,000 | -28.6% |
| Other amounts payable | 178/9 | €35,000 | €25,000 | -€10,000 | -28.6% |
| Amounts payable within one year | 42/48 | €57,899 | €25,853 | -€32,046 | -55.3% |
| Trade debts | 44 | €2,212 | €5,916 | +€3,704 | +167% |
| Suppliers | 440/4 | €2,212 | €5,916 | +€3,704 | +167% |
| Taxes, remuneration and social security | 45 | €5,439 | €8,254 | +€2,815 | +51.8% |
| Taxes | 450/3 | €5,439 | €8,254 | +€2,815 | +51.8% |
| Other amounts payable | 47/48 | €50,248 | €11,683 | -€38,566 | -76.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,514 | €19,184 | -€5,330 | -21.7% |
| Other operating charges | 640/8 | €1,190 | €1,499 | +€309 | +26.0% |
| Gross operating margin | 9900 | €51,148 | €58,629 | +€7,481 | +14.6% |
| Operating profit (loss) | 9901 | €25,444 | €37,946 | +€12,502 | +49.1% |
| Financial income | 75/76B | €10,000 | €43 | -€9,957 | -99.6% |
| Recurring financial income | 75 | €0 | €43 | +€43 | +86,680% |
| Non-recurring financial income | 76B | €10,000 | - | -€10,000 | |
| Financial charges | 65/66B | €124 | €90 | -€34 | -27.3% |
| Recurring financial charges | 65 | €124 | €90 | -€34 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €35,320 | €37,899 | +€2,579 | +7.3% |
| Transfer from deferred taxes | 780 | €368 | €400 | +€32 | +8.6% |
| Transfer to deferred taxes | 680 | €2,000 | - | -€2,000 | |
| Income taxes | 67/77 | €6,775 | €9,025 | +€2,250 | +33.2% |
| Profit (loss) for the period | 9904 | €26,913 | €29,274 | +€2,361 | +8.8% |
| Transfer from tax-exempt reserves | 789 | €1,473 | €1,600 | +€127 | +8.6% |
| Transfer to tax-exempt reserves | 689 | €8,000 | - | -€8,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,386 | €30,874 | +€10,487 | +51.4% |
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 8 November 2026 via checked.be.