LAMI: what changed
LAMI
Largest movements
- Tangible fixed assets -€5,210
down €5,210 (-18.7%), from €27,786 to €22,576
of which Plant, machinery and equipment: -€3,270
- Stocks and contracts +€2,095
up €2,095 (+2.3%), from €90,081 to €92,176
- Receivables within one year +€1,971
up €1,971 (+24.3%), from €8,111 to €10,082
of which Trade receivables: +€3,032
- Deferred charges and accrued income -€1,683
down €1,683 (-91.6%), from €1,839 to €155
- Other debts -€27,823
down €27,823 (-24.2%), from €115,092 to €87,269
- Profit (loss) carried forward +€21,580
up €21,580 (+30.0%), from -€72,048 to -€50,469
- Tax, wage and social debts +€5,717
up €5,717 (+88.4%), from €6,466 to €12,183
- Trade debts -€2,939
down €2,939 (-19.0%), from €15,444 to €12,504
- Gross operating margin +€8,100
up €8,100 (+28.2%), from €28,709 to €36,808
- Taxes +€7,374
up €7,374 (+567%), from €1,300 to €8,674
- Other operating charges -€1,816
down €1,816 (-83.6%), from €2,171 to €355
- Financial charges -€491
down €491 (-51.5%), from €953 to €462
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,145 | €132,890 | -€3,255 | -2.4% |
| Fixed assets | 21/28 | €32,606 | €26,821 | -€5,784 | -17.7% |
| Intangible fixed assets | 21 | €1,620 | €1,045 | -€575 | -35.5% |
| Tangible fixed assets | 22/27 | €27,786 | €22,576 | -€5,210 | -18.7% |
| Plant, machinery and equipment | 23 | €21,976 | €18,705 | -€3,270 | -14.9% |
| Furniture and vehicles | 24 | €3,015 | €1,726 | -€1,289 | -42.7% |
| Other tangible fixed assets | 26 | €2,796 | €2,145 | -€650 | -23.3% |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €103,539 | €106,069 | +€2,530 | +2.4% |
| Stocks and contracts in progress | 3 | €90,081 | €92,176 | +€2,095 | +2.3% |
| Stocks | 30/36 | €90,081 | €92,176 | +€2,095 | +2.3% |
| Amounts receivable within one year | 40/41 | €8,111 | €10,082 | +€1,971 | +24.3% |
| Trade receivables | 40 | €49 | €3,082 | +€3,032 | +6,162% |
| Other amounts receivable | 41 | €8,062 | €7,000 | -€1,062 | -13.2% |
| Cash at bank and in hand | 54/58 | €3,509 | €3,656 | +€147 | +4.2% |
| Deferred charges and accrued income | 490/1 | €1,839 | €155 | -€1,683 | -91.6% |
| Total equity and liabilities | 10/49 | €136,145 | €132,890 | -€3,255 | -2.4% |
| Equity | 10/15 | -€5,805 | €15,775 | +€21,580 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €4,244 | €4,244 | = | 0.0% |
| Distributable reserves | 133 | €4,244 | €4,244 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,048 | -€50,469 | +€21,580 | +30.0% |
| Amounts payable | 17/49 | €141,950 | €117,116 | -€24,834 | -17.5% |
| Amounts payable within one year | 42/48 | €140,334 | €115,465 | -€24,869 | -17.7% |
| Trade debts | 44 | €15,444 | €12,504 | -€2,939 | -19.0% |
| Suppliers | 440/4 | €15,444 | €12,504 | -€2,939 | -19.0% |
| Advances received on contracts in progress | 46 | €3,333 | €3,509 | +€177 | +5.3% |
| Taxes, remuneration and social security | 45 | €6,466 | €12,183 | +€5,717 | +88.4% |
| Taxes | 450/3 | €6,466 | €12,183 | +€5,717 | +88.4% |
| Other amounts payable | 47/48 | €115,092 | €87,269 | -€27,823 | -24.2% |
| Accrued charges and deferred income | 492/3 | €1,616 | €1,651 | +€35 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,812 | €5,784 | -€28 | -0.5% |
| Other operating charges | 640/8 | €2,171 | €355 | -€1,816 | -83.6% |
| Gross operating margin | 9900 | €28,709 | €36,808 | +€8,100 | +28.2% |
| Operating profit (loss) | 9901 | €20,726 | €30,669 | +€9,943 | +48.0% |
| Financial income | 75/76B | €81 | €46 | -€35 | -42.9% |
| Recurring financial income | 75 | €81 | €46 | -€35 | -42.9% |
| Financial charges | 65/66B | €953 | €462 | -€491 | -51.5% |
| Recurring financial charges | 65 | €953 | €462 | -€491 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €19,854 | €30,253 | +€10,399 | +52.4% |
| Income taxes | 67/77 | €1,300 | €8,674 | +€7,374 | +567% |
| Profit (loss) for the period | 9904 | €18,554 | €21,580 | +€3,025 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,554 | €21,580 | +€3,025 | +16.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.