LAMTAX: what changed
Two fiscal 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.
LAMTAX
Largest movements
- Cash +€13,610
up €13,610 (+223.4%), from €6,093 to €19,704
mainly Other debts (+€16,526) and Receivables within one year (+€2,155)
- Receivables within one year -€2,155
down €2,155 (-55.3%), from €3,897 to €1,742
- Other debts +€16,526
new in 2025: €16,526
- Profit (loss) carried forward -€4,870
down €4,870 (-17.8%), from €27,354 to €22,484
- Tax, wage and social debts -€1,300
no longer reported in 2025 (was €1,300)
of which Remuneration and social security: -€1,144
- Trade debts +€1,099
up €1,099 (+124.2%), from €885 to €1,984
- Staff costs +€8,291
up €8,291 (+59.6%), from €13,902 to €22,193
- Gross operating margin -€2,156
down €2,156 (-10.8%), from €19,879 to €17,723
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 | €49,990 | €61,446 | +€11,455 | +22.9% |
| Fixed assets | 21/28 | €40,000 | €40,000 | = | 0.0% |
| Intangible fixed assets | 21 | €40,000 | €40,000 | = | 0.0% |
| Current assets | 29/58 | €9,990 | €21,446 | +€11,455 | +114.7% |
| Amounts receivable within one year | 40/41 | €3,897 | €1,742 | -€2,155 | -55.3% |
| Other amounts receivable | 41 | €3,897 | €1,742 | -€2,155 | -55.3% |
| Cash at bank and in hand | 54/58 | €6,093 | €19,704 | +€13,610 | +223.4% |
| Total equity and liabilities | 10/49 | €49,990 | €61,446 | +€11,455 | +22.9% |
| Equity | 10/15 | €47,805 | €42,935 | -€4,870 | -10.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,354 | €22,484 | -€4,870 | -17.8% |
| Amounts payable | 17/49 | €2,185 | €18,510 | +€16,325 | +747.1% |
| Amounts payable within one year | 42/48 | €2,185 | €18,510 | +€16,325 | +747.1% |
| Trade debts | 44 | €885 | €1,984 | +€1,099 | +124.2% |
| Suppliers | 440/4 | €885 | €1,984 | +€1,099 | +124.2% |
| Taxes, remuneration and social security | 45 | €1,300 | - | -€1,300 | |
| Taxes | 450/3 | €156 | - | -€156 | |
| Remuneration and social security | 454/9 | €1,144 | - | -€1,144 | |
| Other amounts payable | 47/48 | - | €16,526 | +€16,526 | |
| Remuneration, social security and pensions | 62 | €13,902 | €22,193 | +€8,291 | +59.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €19,879 | €17,723 | -€2,156 | -10.8% |
| Operating profit (loss) | 9901 | €5,590 | -€4,870 | -€10,459 | |
| Profit (loss) for the period before taxes | 9903 | €5,590 | -€4,870 | -€10,459 | |
| Profit (loss) for the period | 9904 | €5,590 | -€4,870 | -€10,459 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,590 | -€4,870 | -€10,459 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.