Audit & Risk Consultancy Johan Lambert: what changed
Audit & Risk Consultancy Johan Lambert
Largest movements
- Cash +€11,480
up €11,480 (+6.8%), from €168,376 to €179,856
mainly Other debts (+€66,790) and Net result for the year (+€31,317)
- Receivables within one year +€10,795
up €10,795 (+264%), from €4,094 to €14,889
of which Other amounts receivable: +€14,134
- Other debts +€66,790
new in 2025: €66,790
- Reserves -€46,000
down €46,000 (-41.4%), from €111,000 to €65,000
- Tax, wage and social debts -€6,519
down €6,519 (-14.1%), from €46,234 to €39,715
- Profit (loss) carried forward +€6,317
up €6,317 (+76.4%), from €8,265 to €14,583
- Gross operating margin -€19,520
down €19,520 (-28.6%), from €68,227 to €48,707
- Taxes -€9,551
down €9,551 (-40.8%), from €23,412 to €13,861
- Other operating charges +€3,339
new in 2025: €3,339
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 | €172,470 | €194,745 | +€22,276 | +12.9% |
| Current assets | 29/58 | €172,470 | €194,745 | +€22,276 | +12.9% |
| Amounts receivable within one year | 40/41 | €4,094 | €14,889 | +€10,795 | +264% |
| Trade receivables | 40 | €3,339 | - | -€3,339 | |
| Other amounts receivable | 41 | €755 | €14,889 | +€14,134 | +1,872% |
| Cash at bank and in hand | 54/58 | €168,376 | €179,856 | +€11,480 | +6.8% |
| Total equity and liabilities | 10/49 | €172,470 | €194,745 | +€22,276 | +12.9% |
| Equity | 10/15 | €122,265 | €82,583 | -€39,683 | -32.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €111,000 | €65,000 | -€46,000 | -41.4% |
| Distributable reserves | 133 | €111,000 | €65,000 | -€46,000 | -41.4% |
| Profit (loss) carried forward | 14 | €8,265 | €14,583 | +€6,317 | +76.4% |
| Amounts payable | 17/49 | €50,204 | €112,163 | +€61,958 | +123% |
| Amounts payable within one year | 42/48 | €50,204 | €112,163 | +€61,958 | +123% |
| Trade debts | 44 | €3,970 | €5,657 | +€1,687 | +42.5% |
| Suppliers | 440/4 | €3,970 | €5,657 | +€1,687 | +42.5% |
| Taxes, remuneration and social security | 45 | €46,234 | €39,715 | -€6,519 | -14.1% |
| Taxes | 450/3 | €46,234 | €39,715 | -€6,519 | -14.1% |
| Other amounts payable | 47/48 | - | €66,790 | +€66,790 | |
| Other operating charges | 640/8 | - | €3,339 | +€3,339 | |
| Gross operating margin | 9900 | €68,227 | €48,707 | -€19,520 | -28.6% |
| Operating profit (loss) | 9901 | €68,227 | €45,368 | -€22,859 | -33.5% |
| Financial charges | 65/66B | €113 | €190 | +€77 | +68.7% |
| Recurring financial charges | 65 | €113 | €190 | +€77 | +68.7% |
| Profit (loss) for the period before taxes | 9903 | €68,114 | €45,178 | -€22,936 | -33.7% |
| Income taxes | 67/77 | €23,412 | €13,861 | -€9,551 | -40.8% |
| Profit (loss) for the period | 9904 | €44,702 | €31,317 | -€13,385 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,702 | €31,317 | -€13,385 | -29.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.