LAMY INVEST: 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.
LAMY INVEST
Largest movements
- Receivables within one year +€64,469
up €64,469 (+33.6%), from €192,097 to €256,567
of which Other amounts receivable: +€34,219
- Tangible fixed assets -€32,406
down €32,406 (-6.0%), from €538,752 to €506,346
- Cash +€23,546
up €23,546 (+6.8%), from €347,745 to €371,291
mainly Net result for the year (+€95,010) and Depreciation (+€32,406)
- Reserves +€95,010
up €95,010 (+12.6%), from €756,700 to €851,711
of which Distributable reserves: +€95,010
- Debts after one year -€30,000
down €30,000 (-9.4%), from €320,833 to €290,833
- Tax, wage and social debts -€12,819
down €12,819 (-52.9%), from €24,253 to €11,434
- Gross operating margin -€65,390
down €65,390 (-27.1%), from €241,012 to €175,623
- Taxes -€20,323
down €20,323 (-35.0%), from €58,146 to €37,823
- Financial charges -€3,125
down €3,125 (-44.6%), from €7,000 to €3,875
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 | €1,162,243 | €1,213,462 | +€51,219 | +4.4% |
| Fixed assets | 21/28 | €538,752 | €506,346 | -€32,406 | -6.0% |
| Tangible fixed assets | 22/27 | €538,752 | €506,346 | -€32,406 | -6.0% |
| Land and buildings | 22 | €538,752 | €506,346 | -€32,406 | -6.0% |
| Current assets | 29/58 | €623,490 | €707,116 | +€83,626 | +13.4% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €192,097 | €256,567 | +€64,469 | +33.6% |
| Trade receivables | 40 | €30,766 | €61,016 | +€30,250 | +98.3% |
| Other amounts receivable | 41 | €161,331 | €195,550 | +€34,219 | +21.2% |
| Cash at bank and in hand | 54/58 | €347,745 | €371,291 | +€23,546 | +6.8% |
| Deferred charges and accrued income | 490/1 | €8,648 | €4,258 | -€4,390 | -50.8% |
| Total equity and liabilities | 10/49 | €1,162,243 | €1,213,462 | +€51,219 | +4.4% |
| Equity | 10/15 | €775,300 | €870,311 | +€95,010 | +12.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €756,700 | €851,711 | +€95,010 | +12.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €756,700 | €851,711 | +€95,010 | +12.6% |
| Amounts payable | 17/49 | €386,942 | €343,151 | -€43,791 | -11.3% |
| Amounts payable after more than one year | 17 | €320,833 | €290,833 | -€30,000 | -9.4% |
| Financial debts | 170/4 | €320,833 | €290,833 | -€30,000 | -9.4% |
| Amounts payable within one year | 42/48 | €66,110 | €52,318 | -€13,791 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €30,000 | = | 0.0% |
| Trade debts | 44 | €11,857 | €10,884 | -€973 | -8.2% |
| Suppliers | 440/4 | €11,857 | €10,884 | -€973 | -8.2% |
| Taxes, remuneration and social security | 45 | €24,253 | €11,434 | -€12,819 | -52.9% |
| Taxes | 450/3 | €24,253 | €11,434 | -€12,819 | -52.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,406 | €32,406 | = | 0.0% |
| Other operating charges | 640/8 | €5,074 | €6,508 | +€1,434 | +28.3% |
| Gross operating margin | 9900 | €241,012 | €175,623 | -€65,390 | -27.1% |
| Operating profit (loss) | 9901 | €203,532 | €136,708 | -€66,824 | -32.8% |
| Financial charges | 65/66B | €7,000 | €3,875 | -€3,125 | -44.6% |
| Recurring financial charges | 65 | €7,000 | €3,875 | -€3,125 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €196,532 | €132,833 | -€63,699 | -32.4% |
| Income taxes | 67/77 | €58,146 | €37,823 | -€20,323 | -35.0% |
| Profit (loss) for the period | 9904 | €138,386 | €95,010 | -€43,375 | -31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €138,386 | €95,010 | -€43,375 | -31.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.