EBC 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.
EBC Lambert
Largest movements
- Cash +€468,798
up €468,798 (+689.9%), from €67,956 to €536,754
mainly Net result for the year (+€383,605) and Trade debts (+€155,077)
- Receivables within one year +€186,778
up €186,778 (+22.4%), from €831,985 to €1.0m
of which Trade receivables: +€156,376
- Stocks and contracts -€55,452
down €55,452 (-20.4%), from €272,134 to €216,682
- Tangible fixed assets +€21,424
up €21,424 (+91.7%), from €23,362 to €44,787
of which Furniture and vehicles: +€20,366
- Profit (loss) carried forward +€383,605
up €383,605 (+121.3%), from €316,179 to €699,784
- Trade debts +€155,077
up €155,077 (+40.6%), from €381,572 to €536,649
- Tax, wage and social debts +€81,018
up €81,018 (+53.8%), from €150,658 to €231,676
of which Taxes: +€56,545
- Gross operating margin +€252,308
up €252,308 (+23.3%), from €1.1m to €1.3m
- Staff costs +€62,657
up €62,657 (+9.1%), from €690,663 to €753,320
- Taxes +€55,396
up €55,396 (+52.9%), from €104,689 to €160,085
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.
Cash bridge derived
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 | €1,222,353 | €1,848,503 | +€626,151 | +51.2% |
| Fixed assets | 21/28 | €23,569 | €47,311 | +€23,742 | +100.7% |
| Intangible fixed assets | 21 | - | €2,118 | +€2,118 | |
| Tangible fixed assets | 22/27 | €23,362 | €44,787 | +€21,424 | +91.7% |
| Plant, machinery and equipment | 23 | €12,060 | €13,118 | +€1,058 | +8.8% |
| Furniture and vehicles | 24 | €11,302 | €31,668 | +€20,366 | +180.2% |
| Financial fixed assets | 28 | €207 | €407 | +€200 | +96.8% |
| Current assets | 29/58 | €1,198,784 | €1,801,193 | +€602,409 | +50.3% |
| Stocks and contracts in progress | 3 | €272,134 | €216,682 | -€55,452 | -20.4% |
| Stocks | 30/36 | €272,134 | €216,682 | -€55,452 | -20.4% |
| Amounts receivable within one year | 40/41 | €831,985 | €1,018,764 | +€186,778 | +22.4% |
| Trade receivables | 40 | €788,365 | €944,741 | +€156,376 | +19.8% |
| Other amounts receivable | 41 | €43,621 | €74,023 | +€30,402 | +69.7% |
| Cash at bank and in hand | 54/58 | €67,956 | €536,754 | +€468,798 | +689.9% |
| Deferred charges and accrued income | 490/1 | €26,709 | €28,993 | +€2,284 | +8.6% |
| Total equity and liabilities | 10/49 | €1,222,353 | €1,848,503 | +€626,151 | +51.2% |
| Equity | 10/15 | €423,501 | €807,106 | +€383,605 | +90.6% |
| Contributions | 10/11 | €8,059 | €8,059 | = | 0.0% |
| Reserves | 13 | €99,263 | €99,263 | = | 0.0% |
| Distributable reserves | 133 | €99,263 | €99,263 | = | 0.0% |
| Profit (loss) carried forward | 14 | €316,179 | €699,784 | +€383,605 | +121.3% |
| Amounts payable | 17/49 | €798,851 | €1,041,397 | +€242,546 | +30.4% |
| Amounts payable within one year | 42/48 | €794,950 | €1,033,520 | +€238,570 | +30.0% |
| Financial debts | 43 | €175,000 | €175,000 | = | 0.0% |
| Credit institutions | 430/8 | €175,000 | €175,000 | = | 0.0% |
| Trade debts | 44 | €381,572 | €536,649 | +€155,077 | +40.6% |
| Suppliers | 440/4 | €381,572 | €536,649 | +€155,077 | +40.6% |
| Taxes, remuneration and social security | 45 | €150,658 | €231,676 | +€81,018 | +53.8% |
| Taxes | 450/3 | €107,623 | €164,169 | +€56,545 | +52.5% |
| Remuneration and social security | 454/9 | €43,035 | €67,508 | +€24,473 | +56.9% |
| Other amounts payable | 47/48 | €87,720 | €90,194 | +€2,475 | +2.8% |
| Accrued charges and deferred income | 492/3 | €3,902 | €7,877 | +€3,976 | +101.9% |
| Non-recurring operating income | 76A | €8,770 | - | -€8,770 | |
| Remuneration, social security and pensions | 62 | €690,663 | €753,320 | +€62,657 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,394 | €13,868 | -€526 | -3.7% |
| Other operating charges | 640/8 | €10,922 | €10,578 | -€344 | -3.2% |
| Non-recurring operating charges | 66A | €180 | €6,724 | +€6,544 | +3635.6% |
| Gross operating margin | 9900 | €1,085,048 | €1,337,356 | +€252,308 | +23.3% |
| Operating profit (loss) | 9901 | €368,888 | €552,866 | +€183,977 | +49.9% |
| Financial income | 75/76B | €100 | €0 | -€100 | -100.0% |
| Recurring financial income | 75 | €100 | €0 | -€100 | -100.0% |
| Financial charges | 65/66B | €14,039 | €9,176 | -€4,862 | -34.6% |
| Recurring financial charges | 65 | €14,039 | €9,176 | -€4,862 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €354,950 | €543,689 | +€188,740 | +53.2% |
| Income taxes | 67/77 | €104,689 | €160,085 | +€55,396 | +52.9% |
| Profit (loss) for the period | 9904 | €250,261 | €383,605 | +€133,344 | +53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €250,261 | €383,605 | +€133,344 | +53.3% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.