Docteur Déborah LAMBERT: 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.
Docteur Déborah LAMBERT
Largest movements
- Cash +€33,929
up €33,929 (+31.4%), from €107,905 to €141,834
mainly Net result for the year (+€70,100) and Other debts (+€66,082)
- Deferred charges and accrued income +€8,998
up €8,998 (+20.6%), from €43,603 to €52,600
- Other debts +€66,082
up €66,082 (+54.8%), from €120,645 to €186,726
- Reserves -€16,677
down €16,677 (-100%), from €16,677 to €0
- Tax, wage and social debts -€5,690
down €5,690 (-47.7%), from €11,937 to €6,247
- Gross operating margin -€65,205
down €65,205 (-42.0%), from €155,344 to €90,139
- Taxes -€15,435
down €15,435 (-45.6%), from €33,832 to €18,397
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 | €153,401 | €196,328 | +€42,927 | +28.0% |
| Fixed assets | 21/28 | €1,575 | €1,575 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,575 | €1,575 | = | 0.0% |
| Current assets | 29/58 | €151,826 | €194,753 | +€42,927 | +28.3% |
| Amounts receivable within one year | 40/41 | €319 | €319 | = | 0.0% |
| Trade receivables | 40 | €319 | €319 | = | 0.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €107,905 | €141,834 | +€33,929 | +31.4% |
| Deferred charges and accrued income | 490/1 | €43,603 | €52,600 | +€8,998 | +20.6% |
| Total equity and liabilities | 10/49 | €153,401 | €196,328 | +€42,927 | +28.0% |
| Equity | 10/15 | €19,677 | €3,000 | -€16,677 | -84.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,677 | €0 | -€16,677 | -100% |
| Distributable reserves | 133 | €16,677 | €0 | -€16,677 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €133,723 | €193,328 | +€59,604 | +44.6% |
| Amounts payable within one year | 42/48 | €133,723 | €193,328 | +€59,604 | +44.6% |
| Trade debts | 44 | €1,142 | €354 | -€788 | -69.0% |
| Suppliers | 440/4 | €1,142 | €354 | -€788 | -69.0% |
| Taxes, remuneration and social security | 45 | €11,937 | €6,247 | -€5,690 | -47.7% |
| Taxes | 450/3 | €11,937 | €6,247 | -€5,690 | -47.7% |
| Other amounts payable | 47/48 | €120,645 | €186,726 | +€66,082 | +54.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €731 | €0 | -€731 | -100% |
| Other operating charges | 640/8 | €896 | €916 | +€20 | +2.2% |
| Gross operating margin | 9900 | €155,344 | €90,139 | -€65,205 | -42.0% |
| Operating profit (loss) | 9901 | €153,718 | €89,223 | -€64,494 | -42.0% |
| Financial charges | 65/66B | €731 | €726 | -€5 | -0.7% |
| Recurring financial charges | 65 | €731 | €726 | -€5 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €152,987 | €88,497 | -€64,489 | -42.2% |
| Income taxes | 67/77 | €33,832 | €18,397 | -€15,435 | -45.6% |
| Profit (loss) for the period | 9904 | €119,155 | €70,100 | -€49,055 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €119,155 | €70,100 | -€49,055 | -41.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.