Roel Lamers Engineering: 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.
Roel Lamers Engineering
Largest movements
- Cash +€26,409
up €26,409 (+57.5%), from €45,969 to €72,378
mainly Net result for the year (+€27,269) and Depreciation (+€26,370)
- Stocks and contracts -€17,763
down €17,763 (-27.5%), from €64,528 to €46,766
- Receivables within one year -€13,161
down €13,161 (-35.5%), from €37,109 to €23,948
of which Trade receivables: -€14,610
- Tangible fixed assets -€13,025
down €13,025 (-13.8%), from €94,293 to €81,268
of which Furniture and vehicles: -€17,134
- Reserves +€27,269
up €27,269 (+32.0%), from €85,286 to €112,555
- Debts after one year -€19,925
down €19,925 (-36.6%), from €54,421 to €34,497
- Other debts -€16,553
down €16,553 (-24.0%), from €69,014 to €52,461
- Trade debts -€6,138
down €6,138 (-66.0%), from €9,292 to €3,155
- Tax, wage and social debts -€2,844
down €2,844 (-42.7%), from €6,664 to €3,820
of which Taxes: -€2,853
- Gross operating margin -€1,172
down €1,172 (-1.8%), from €66,069 to €64,897
- Financial charges -€809
down €809 (-22.8%), from €3,555 to €2,746
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 | €244,849 | €227,412 | -€17,437 | -7.1% |
| Fixed assets | 21/28 | €94,293 | €81,268 | -€13,025 | -13.8% |
| Tangible fixed assets | 22/27 | €94,293 | €81,268 | -€13,025 | -13.8% |
| Plant, machinery and equipment | 23 | €10,611 | €16,511 | +€5,900 | +55.6% |
| Furniture and vehicles | 24 | €77,418 | €60,284 | -€17,134 | -22.1% |
| Other tangible fixed assets | 26 | €6,264 | €4,473 | -€1,790 | -28.6% |
| Current assets | 29/58 | €150,556 | €146,144 | -€4,413 | -2.9% |
| Stocks and contracts in progress | 3 | €64,528 | €46,766 | -€17,763 | -27.5% |
| Stocks | 30/36 | €64,528 | €46,766 | -€17,763 | -27.5% |
| Amounts receivable within one year | 40/41 | €37,109 | €23,948 | -€13,161 | -35.5% |
| Trade receivables | 40 | €36,903 | €22,293 | -€14,610 | -39.6% |
| Other amounts receivable | 41 | €206 | €1,655 | +€1,449 | +704% |
| Cash at bank and in hand | 54/58 | €45,969 | €72,378 | +€26,409 | +57.5% |
| Deferred charges and accrued income | 490/1 | €2,951 | €3,052 | +€101 | +3.4% |
| Total equity and liabilities | 10/49 | €244,849 | €227,412 | -€17,437 | -7.1% |
| Equity | 10/15 | €86,286 | €113,555 | +€27,269 | +31.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €85,286 | €112,555 | +€27,269 | +32.0% |
| Distributable reserves | 133 | €85,286 | €112,555 | +€27,269 | +32.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €158,563 | €113,857 | -€44,706 | -28.2% |
| Amounts payable after more than one year | 17 | €54,421 | €34,497 | -€19,925 | -36.6% |
| Financial debts | 170/4 | €54,421 | €34,497 | -€19,925 | -36.6% |
| Amounts payable within one year | 42/48 | €104,142 | €79,360 | -€24,782 | -23.8% |
| Current portion of amounts payable after more than one year | 42 | €19,172 | €19,925 | +€753 | +3.9% |
| Trade debts | 44 | €9,292 | €3,155 | -€6,138 | -66.0% |
| Suppliers | 440/4 | €9,292 | €3,155 | -€6,138 | -66.0% |
| Taxes, remuneration and social security | 45 | €6,664 | €3,820 | -€2,844 | -42.7% |
| Taxes | 450/3 | €4,307 | €1,454 | -€2,853 | -66.2% |
| Remuneration and social security | 454/9 | €2,357 | €2,366 | +€9 | +0.4% |
| Other amounts payable | 47/48 | €69,014 | €52,461 | -€16,553 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,756 | €26,370 | +€614 | +2.4% |
| Other operating charges | 640/8 | €1,102 | €961 | -€141 | -12.8% |
| Gross operating margin | 9900 | €66,069 | €64,897 | -€1,172 | -1.8% |
| Operating profit (loss) | 9901 | €39,212 | €37,566 | -€1,646 | -4.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,555 | €2,746 | -€809 | -22.8% |
| Recurring financial charges | 65 | €3,555 | €2,746 | -€809 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €35,657 | €34,820 | -€837 | -2.3% |
| Income taxes | 67/77 | €7,794 | €7,551 | -€244 | -3.1% |
| Profit (loss) for the period | 9904 | €27,862 | €27,269 | -€593 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,862 | €27,269 | -€593 | -2.1% |
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 15 October 2026 via checked.be.