Dr. Marie 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.
Dr. Marie Lambert
Largest movements
- Receivables within one year +€5,405
up €5,405 (+39.4%), from €13,732 to €19,137
of which Other amounts receivable: +€5,453
- Deferred charges and accrued income +€3,013
up €3,013 (+573%), from €526 to €3,538
- Tangible fixed assets -€2,299
down €2,299 (-65.8%), from €3,496 to €1,197
of which Leasing and similar rights: -€1,281
- Reserves +€6,741
up €6,741 (+84.1%), from €8,013 to €14,753
- Trade debts +€2,628
up €2,628 (+116%), from €2,257 to €4,885
- Accrued charges and deferred income -€1,815
no longer reported in 2025 (was €1,815)
- Current portion of long-term debt -€1,142
down €1,142 (-67.5%), from €1,693 to €551
- Debts after one year -€551
no longer reported in 2025 (was €551)
- Gross operating margin -€569
down €569 (-4.4%), from €12,833 to €12,265
- Financial income +€537
up €537 (+134%), from €401 to €938
- Other operating charges -€233
down €233 (-61.8%), from €377 to €144
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 | €19,195 | €25,089 | +€5,894 | +30.7% |
| Fixed assets | 21/28 | €3,496 | €1,197 | -€2,299 | -65.8% |
| Tangible fixed assets | 22/27 | €3,496 | €1,197 | -€2,299 | -65.8% |
| Plant, machinery and equipment | 23 | €484 | €93 | -€391 | -80.8% |
| Furniture and vehicles | 24 | €1,411 | €784 | -€627 | -44.4% |
| Leasing and similar rights | 25 | €1,601 | €320 | -€1,281 | -80.0% |
| Current assets | 29/58 | €15,699 | €23,892 | +€8,193 | +52.2% |
| Amounts receivable within one year | 40/41 | €13,732 | €19,137 | +€5,405 | +39.4% |
| Trade receivables | 40 | €1,263 | €1,215 | -€48 | -3.8% |
| Other amounts receivable | 41 | €12,469 | €17,922 | +€5,453 | +43.7% |
| Cash at bank and in hand | 54/58 | €1,441 | €1,217 | -€225 | -15.6% |
| Deferred charges and accrued income | 490/1 | €526 | €3,538 | +€3,013 | +573% |
| Total equity and liabilities | 10/49 | €19,195 | €25,089 | +€5,894 | +30.7% |
| Equity | 10/15 | €9,013 | €15,753 | +€6,741 | +74.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €8,013 | €14,753 | +€6,741 | +84.1% |
| Distributable reserves | 133 | €8,013 | €14,753 | +€6,741 | +84.1% |
| Amounts payable | 17/49 | €10,182 | €9,336 | -€847 | -8.3% |
| Amounts payable after more than one year | 17 | €551 | - | -€551 | |
| Financial debts | 170/4 | €551 | - | -€551 | |
| Amounts payable within one year | 42/48 | €7,817 | €9,336 | +€1,519 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €1,693 | €551 | -€1,142 | -67.5% |
| Trade debts | 44 | €2,257 | €4,885 | +€2,628 | +116% |
| Suppliers | 440/4 | €2,257 | €4,885 | +€2,628 | +116% |
| Taxes, remuneration and social security | 45 | €3,867 | €3,900 | +€33 | +0.8% |
| Taxes | 450/3 | €3,867 | €3,900 | +€33 | +0.8% |
| Accrued charges and deferred income | 492/3 | €1,815 | - | -€1,815 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,357 | €2,299 | -€58 | -2.4% |
| Other operating charges | 640/8 | €377 | €144 | -€233 | -61.8% |
| Gross operating margin | 9900 | €12,833 | €12,265 | -€569 | -4.4% |
| Operating profit (loss) | 9901 | €10,100 | €9,821 | -€278 | -2.8% |
| Financial income | 75/76B | €401 | €938 | +€537 | +134% |
| Recurring financial income | 75 | €401 | €938 | +€537 | +134% |
| Financial charges | 65/66B | €312 | €339 | +€27 | +8.6% |
| Recurring financial charges | 65 | €312 | €339 | +€27 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €10,188 | €10,420 | +€232 | +2.3% |
| Income taxes | 67/77 | €3,647 | €3,680 | +€33 | +0.9% |
| Profit (loss) for the period | 9904 | €6,541 | €6,741 | +€200 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,541 | €6,741 | +€200 | +3.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.