LAMTIRI LAARIF: 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.
LAMTIRI LAARIF
Largest movements
- Cash +€72,847
up €72,847 (+768%), from €9,480 to €82,327
mainly Net result for the year (+€92,411) and Tax, wage and social debts (+€7,651)
- Tangible fixed assets -€4,998
down €4,998 (-26.2%), from €19,102 to €14,105
- Deferred charges and accrued income +€2,631
up €2,631 (+13.6%), from €19,367 to €21,998
- Profit (loss) carried forward +€85,268
new in 2025: €85,268
- Trade debts -€11,339
no longer reported in 2025 (was €11,339)
- Other debts -€11,100
down €11,100 (-67.4%), from €16,479 to €5,380
- Tax, wage and social debts +€7,651
up €7,651 (+43.4%), from €17,631 to €25,282
of which Taxes: +€10,151
- Gross operating margin +€93,124
up €93,124 (+304%), from €30,627 to €123,751
- Taxes +€20,040
up €20,040 (+329%), from €6,099 to €26,139
- Depreciation +€4,110
up €4,110 (+463%), from €888 to €4,998
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 | €47,949 | €118,430 | +€70,480 | +147% |
| Fixed assets | 21/28 | €19,102 | €14,105 | -€4,998 | -26.2% |
| Tangible fixed assets | 22/27 | €19,102 | €14,105 | -€4,998 | -26.2% |
| Furniture and vehicles | 24 | €19,102 | €14,105 | -€4,998 | -26.2% |
| Current assets | 29/58 | €28,847 | €104,325 | +€75,478 | +262% |
| Cash at bank and in hand | 54/58 | €9,480 | €82,327 | +€72,847 | +768% |
| Deferred charges and accrued income | 490/1 | €19,367 | €21,998 | +€2,631 | +13.6% |
| Total equity and liabilities | 10/49 | €47,949 | €118,430 | +€70,480 | +147% |
| Equity | 10/15 | €2,500 | €87,768 | +€85,268 | +3,411% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €85,268 | +€85,268 | |
| Amounts payable | 17/49 | €45,449 | €30,661 | -€14,788 | -32.5% |
| Amounts payable within one year | 42/48 | €45,449 | €30,661 | -€14,788 | -32.5% |
| Trade debts | 44 | €11,339 | - | -€11,339 | |
| Suppliers | 440/4 | €11,339 | - | -€11,339 | |
| Taxes, remuneration and social security | 45 | €17,631 | €25,282 | +€7,651 | +43.4% |
| Taxes | 450/3 | €15,131 | €25,282 | +€10,151 | +67.1% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €16,479 | €5,380 | -€11,100 | -67.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €888 | €4,998 | +€4,110 | +463% |
| Other operating charges | 640/8 | €200 | €183 | -€16 | -8.2% |
| Gross operating margin | 9900 | €30,627 | €123,751 | +€93,124 | +304% |
| Operating profit (loss) | 9901 | €29,540 | €118,570 | +€89,030 | +301% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €20 | +€20 | |
| Recurring financial charges | 65 | - | €20 | +€20 | |
| Profit (loss) for the period before taxes | 9903 | €29,540 | €118,550 | +€89,010 | +301% |
| Income taxes | 67/77 | €6,099 | €26,139 | +€20,040 | +329% |
| Profit (loss) for the period | 9904 | €23,441 | €92,411 | +€68,970 | +294% |
| Profit (loss) for the period to be appropriated | 9905 | €23,441 | €92,411 | +€68,970 | +294% |
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 23 October 2026 via checked.be.