LMA automation: 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.
LMA automation
Largest movements
- Cash +€21,358
up €21,358 (+20.9%), from €101,971 to €123,329
mainly Net result for the year (+€15,772) and Provisions (+€8,523)
- Receivables within one year +€6,066
up €6,066 (+13.3%), from €45,552 to €51,618
of which Other amounts receivable: +€20,151
- Deferred charges and accrued income -€2,261
down €2,261 (-27.9%), from €8,105 to €5,844
- Tangible fixed assets -€2,158
down €2,158 (-20.8%), from €10,387 to €8,229
of which Furniture and vehicles: -€3,923
- Reserves +€15,772
up €15,772 (+15.8%), from €100,045 to €115,817
- Provisions +€8,523
up €8,523 (+20.1%), from €42,347 to €50,870
- Trade debts +€3,675
up €3,675 (+276%), from €1,331 to €5,006
- Tax, wage and social debts -€3,116
down €3,116 (-18.9%), from €16,470 to €13,354
- Gross operating margin -€20,937
down €20,937 (-20.4%), from €102,822 to €81,885
- Financial charges +€14,344
up €14,344 (+41.5%), from €34,545 to €48,889
- Taxes -€9,240
down €9,240 (-47.9%), from €19,298 to €10,058
- Financial income +€7,034
up €7,034 (+17,585,975%), from €0 to €7,034
of which Non-recurring financial income: +€7,034
- Provisions +€3,265
up €3,265 (+62.1%), from €5,258 to €8,523
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 | €166,015 | €189,020 | +€23,006 | +13.9% |
| Fixed assets | 21/28 | €10,387 | €8,229 | -€2,158 | -20.8% |
| Tangible fixed assets | 22/27 | €10,387 | €8,229 | -€2,158 | -20.8% |
| Furniture and vehicles | 24 | €8,481 | €4,558 | -€3,923 | -46.3% |
| Other tangible fixed assets | 26 | €1,906 | €3,672 | +€1,765 | +92.6% |
| Current assets | 29/58 | €155,628 | €180,791 | +€25,163 | +16.2% |
| Amounts receivable within one year | 40/41 | €45,552 | €51,618 | +€6,066 | +13.3% |
| Trade receivables | 40 | €37,166 | €23,081 | -€14,085 | -37.9% |
| Other amounts receivable | 41 | €8,386 | €28,536 | +€20,151 | +240% |
| Cash at bank and in hand | 54/58 | €101,971 | €123,329 | +€21,358 | +20.9% |
| Deferred charges and accrued income | 490/1 | €8,105 | €5,844 | -€2,261 | -27.9% |
| Total equity and liabilities | 10/49 | €166,015 | €189,020 | +€23,006 | +13.9% |
| Equity | 10/15 | €102,545 | €118,317 | +€15,772 | +15.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €100,045 | €115,817 | +€15,772 | +15.8% |
| Distributable reserves | 133 | €100,045 | €115,817 | +€15,772 | +15.8% |
| Provisions and deferred taxes | 16 | €42,347 | €50,870 | +€8,523 | +20.1% |
| Provisions for liabilities and charges | 160/5 | €42,347 | €50,870 | +€8,523 | +20.1% |
| Other liabilities and charges | 164/5 | €42,347 | €50,870 | +€8,523 | +20.1% |
| Amounts payable | 17/49 | €21,122 | €19,833 | -€1,289 | -6.1% |
| Amounts payable within one year | 42/48 | €20,246 | €19,722 | -€525 | -2.6% |
| Trade debts | 44 | €1,331 | €5,006 | +€3,675 | +276% |
| Suppliers | 440/4 | €1,331 | €5,006 | +€3,675 | +276% |
| Taxes, remuneration and social security | 45 | €16,470 | €13,354 | -€3,116 | -18.9% |
| Taxes | 450/3 | €16,470 | €13,354 | -€3,116 | -18.9% |
| Other amounts payable | 47/48 | €2,445 | €1,361 | -€1,084 | -44.3% |
| Accrued charges and deferred income | 492/3 | €876 | €112 | -€764 | -87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,708 | €4,605 | +€1,897 | +70.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €5,258 | €8,523 | +€3,265 | +62.1% |
| Other operating charges | 640/8 | €1,648 | €1,072 | -€576 | -34.9% |
| Gross operating margin | 9900 | €102,822 | €81,885 | -€20,937 | -20.4% |
| Operating profit (loss) | 9901 | €93,208 | €67,685 | -€25,523 | -27.4% |
| Financial income | 75/76B | €0 | €7,034 | +€7,034 | +17,585,975% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -75.0% |
| Non-recurring financial income | 76B | €0 | €7,034 | +€7,034 | |
| Financial charges | 65/66B | €34,545 | €48,889 | +€14,344 | +41.5% |
| Recurring financial charges | 65 | €34,545 | €48,889 | +€14,344 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | €58,663 | €25,830 | -€32,833 | -56.0% |
| Income taxes | 67/77 | €19,298 | €10,058 | -€9,240 | -47.9% |
| Profit (loss) for the period | 9904 | €39,365 | €15,772 | -€23,594 | -59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,365 | €15,772 | -€23,594 | -59.9% |
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 29 October 2026 via checked.be.