D. LAMBERMONT: 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.
D. LAMBERMONT
Largest movements
- Current investments +€109,041
up €109,041 (+14,161,160%), from €1 to €109,042
- Receivables within one year -€50,822
down €50,822 (-88.8%), from €57,247 to €6,425
of which Trade receivables: -€40,815
- Cash -€7,104
down €7,104 (-67.1%), from €10,580 to €3,476
mainly Current investments (-€109,041) and Tax, wage and social debts (-€14,273)
- Tangible fixed assets -€6,560
down €6,560 (-29.7%), from €22,124 to €15,564
- Reserves +€67,471
up €67,471 (+368%), from €18,336 to €85,807
- Tax, wage and social debts -€14,273
down €14,273 (-67.3%), from €21,197 to €6,924
of which Taxes: -€18,683
- Debts after one year -€5,723
down €5,723 (-40.2%), from €14,232 to €8,509
- Current portion of long-term debt +€5,723
new in 2025: €5,723
- Short-term financial debts -€5,499
no longer reported in 2025 (was €5,499)
- Gross operating margin +€92,884
up €92,884 (+649%), from €14,312 to €107,195
- Taxes +€28,568
up €28,568 (+964%), from €2,963 to €31,531
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 | €90,887 | €135,580 | +€44,693 | +49.2% |
| Fixed assets | 21/28 | €22,244 | €15,684 | -€6,560 | -29.5% |
| Tangible fixed assets | 22/27 | €22,124 | €15,564 | -€6,560 | -29.7% |
| Furniture and vehicles | 24 | €22,124 | €15,564 | -€6,560 | -29.7% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €68,643 | €119,896 | +€51,253 | +74.7% |
| Amounts receivable within one year | 40/41 | €57,247 | €6,425 | -€50,822 | -88.8% |
| Trade receivables | 40 | €45,740 | €4,925 | -€40,815 | -89.2% |
| Other amounts receivable | 41 | €11,507 | €1,500 | -€10,007 | -87.0% |
| Current investments | 50/53 | €1 | €109,042 | +€109,041 | +14,161,160% |
| Cash at bank and in hand | 54/58 | €10,580 | €3,476 | -€7,104 | -67.1% |
| Deferred charges and accrued income | 490/1 | €815 | €954 | +€138 | +16.9% |
| Total equity and liabilities | 10/49 | €90,887 | €135,580 | +€44,693 | +49.2% |
| Equity | 10/15 | €46,294 | €113,765 | +€67,471 | +146% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €18,336 | €85,807 | +€67,471 | +368% |
| Distributable reserves | 133 | €18,336 | €85,807 | +€67,471 | +368% |
| Profit (loss) carried forward | 14 | €9,366 | €9,366 | = | 0.0% |
| Amounts payable | 17/49 | €44,593 | €21,814 | -€22,778 | -51.1% |
| Amounts payable after more than one year | 17 | €14,232 | €8,509 | -€5,723 | -40.2% |
| Financial debts | 170/4 | €14,232 | €8,509 | -€5,723 | -40.2% |
| Amounts payable within one year | 42/48 | €30,360 | €13,140 | -€17,220 | -56.7% |
| Current portion of amounts payable after more than one year | 42 | - | €5,723 | +€5,723 | |
| Financial debts | 43 | €5,499 | - | -€5,499 | |
| Credit institutions | 430/8 | €5,499 | - | -€5,499 | |
| Trade debts | 44 | €93 | - | -€93 | |
| Suppliers | 440/4 | €93 | - | -€93 | |
| Taxes, remuneration and social security | 45 | €21,197 | €6,924 | -€14,273 | -67.3% |
| Taxes | 450/3 | €21,197 | €2,514 | -€18,683 | -88.1% |
| Remuneration and social security | 454/9 | - | €4,410 | +€4,410 | |
| Other amounts payable | 47/48 | €3,572 | €493 | -€3,079 | -86.2% |
| Accrued charges and deferred income | 492/3 | - | €165 | +€165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,560 | €6,560 | = | 0.0% |
| Other operating charges | 640/8 | €618 | €638 | +€20 | +3.2% |
| Gross operating margin | 9900 | €14,312 | €107,195 | +€92,884 | +649% |
| Operating profit (loss) | 9901 | €7,134 | €99,997 | +€92,864 | +1,302% |
| Financial income | 75/76B | - | €117 | +€117 | |
| Recurring financial income | 75 | - | €117 | +€117 | |
| Financial charges | 65/66B | €1,635 | €1,113 | -€522 | -31.9% |
| Recurring financial charges | 65 | €1,635 | €1,113 | -€522 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €5,499 | €99,002 | +€93,503 | +1,700% |
| Income taxes | 67/77 | €2,963 | €31,531 | +€28,568 | +964% |
| Profit (loss) for the period | 9904 | €2,536 | €67,471 | +€64,935 | +2,561% |
| Profit (loss) for the period to be appropriated | 9905 | €2,536 | €67,471 | +€64,935 | +2,561% |
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 20 October 2026 via checked.be.