LAMSHOFJE: 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.
LAMSHOFJE
Largest movements
- Tangible fixed assets +€1.7m
up €1.7m (+2608.0%), from €66,471 to €1.8m
of which Land and buildings: +€1.7m
- Financial fixed assets +€84,731
up €84,731 (+20.0%), from €423,924 to €508,655
- Revaluation surpluses +€1.8m
new in 2025: €1.8m
- Current portion of long-term debt -€30,768
no longer reported in 2025 (was €30,768)
- Gross operating margin -€2,297
down €2,297 (-15.0%), from €15,271 to €12,974
- Financial charges -€1,243
down €1,243 (-53.3%), from €2,331 to €1,087
- Depreciation -€329
down €329 (-20.7%), from €1,588 to €1,260
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 | €499,202 | €2,316,944 | +€1.8m | +364.1% |
| Fixed assets | 21/28 | €490,395 | €2,308,655 | +€1.8m | +370.8% |
| Tangible fixed assets | 22/27 | €66,471 | €1,800,000 | +€1.7m | +2608.0% |
| Land and buildings | 22 | €56,398 | €1,791,186 | +€1.7m | +3076.0% |
| Other tangible fixed assets | 26 | €10,073 | €8,814 | -€1,260 | -12.5% |
| Financial fixed assets | 28 | €423,924 | €508,655 | +€84,731 | +20.0% |
| Current assets | 29/58 | €8,807 | €8,289 | -€517 | -5.9% |
| Amounts receivable within one year | 40/41 | €6,199 | €7,800 | +€1,601 | +25.8% |
| Trade receivables | 40 | €6,199 | €7,800 | +€1,601 | +25.8% |
| Cash at bank and in hand | 54/58 | €2,607 | €489 | -€2,118 | -81.2% |
| Total equity and liabilities | 10/49 | €499,202 | €2,316,944 | +€1.8m | +364.1% |
| Equity | 10/15 | -€340,237 | €1,487,677 | +€1.8m | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €1,819,519 | +€1.8m | |
| Reserves | 13 | €219 | €219 | = | 0.0% |
| Non-distributable reserves | 130/1 | €219 | €219 | = | 0.0% |
| Legal reserve | 130 | €219 | €219 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€402,456 | -€394,061 | +€8,394 | +2.1% |
| Amounts payable | 17/49 | €839,439 | €829,268 | -€10,171 | -1.2% |
| Amounts payable after more than one year | 17 | €808,671 | €829,268 | +€20,597 | +2.5% |
| Other amounts payable | 178/9 | €808,671 | €829,268 | +€20,597 | +2.5% |
| Amounts payable within one year | 42/48 | €30,768 | - | -€30,768 | |
| Current portion of amounts payable after more than one year | 42 | €30,768 | - | -€30,768 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,588 | €1,260 | -€329 | -20.7% |
| Other operating charges | 640/8 | €2,165 | €2,233 | +€68 | +3.1% |
| Gross operating margin | 9900 | €15,271 | €12,974 | -€2,297 | -15.0% |
| Operating profit (loss) | 9901 | €11,517 | €9,482 | -€2,036 | -17.7% |
| Financial charges | 65/66B | €2,331 | €1,087 | -€1,243 | -53.3% |
| Recurring financial charges | 65 | €2,331 | €1,087 | -€1,243 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €9,187 | €8,394 | -€793 | -8.6% |
| Profit (loss) for the period | 9904 | €9,187 | €8,394 | -€793 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,187 | €8,394 | -€793 | -8.6% |
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.