FINANCIAL SOLUTIONS BOB LAMBERT: what changed
FINANCIAL SOLUTIONS BOB LAMBERT
Largest movements
- Current investments -€224,768
down €224,768 (-81.4%), from €276,008 to €51,240
- Receivables within one year -€22,028
down €22,028 (-97.9%), from €22,500 to €472
of which Other amounts receivable: -€22,028
- Tangible fixed assets -€20,835
down €20,835 (-4.8%), from €437,017 to €416,182
of which Land and buildings: -€11,182
- Cash +€18,994
up €18,994 (+47.9%), from €39,657 to €58,651
mainly Current investments (+€224,768) and Net result for the year (+€79,445)
- Profit (loss) carried forward -€110,555
down €110,555 (-14.2%), from €779,458 to €668,903
- Other debts -€101,179
down €101,179 (-92.7%), from €109,196 to €8,017
- Debts after one year -€39,633
down €39,633 (-16.5%), from €240,200 to €200,567
- Gross operating margin +€62,385
up €62,385 (+81.7%), from €76,343 to €138,729
- Other operating charges -€48,057
down €48,057 (-96.1%), from €49,983 to €1,926
- Taxes +€20,587
up €20,587 (+281%), from €7,336 to €27,923
- Financial income -€19,305
down €19,305 (-85.7%), from €22,520 to €3,215
- Depreciation +€6,191
up €6,191 (+33.2%), from €18,644 to €24,835
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,189,371 | €940,770 | -€248,600 | -20.9% |
| Fixed assets | 21/28 | €850,598 | €829,763 | -€20,835 | -2.4% |
| Tangible fixed assets | 22/27 | €437,017 | €416,182 | -€20,835 | -4.8% |
| Land and buildings | 22 | €403,842 | €392,661 | -€11,182 | -2.8% |
| Plant, machinery and equipment | 23 | €2,188 | €2,605 | +€417 | +19.1% |
| Furniture and vehicles | 24 | €30,987 | €20,916 | -€10,071 | -32.5% |
| Financial fixed assets | 28 | €413,581 | €413,581 | = | 0.0% |
| Current assets | 29/58 | €338,773 | €111,008 | -€227,765 | -67.2% |
| Amounts receivable within one year | 40/41 | €22,500 | €472 | -€22,028 | -97.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €22,500 | €472 | -€22,028 | -97.9% |
| Current investments | 50/53 | €276,008 | €51,240 | -€224,768 | -81.4% |
| Cash at bank and in hand | 54/58 | €39,657 | €58,651 | +€18,994 | +47.9% |
| Deferred charges and accrued income | 490/1 | €608 | €645 | +€37 | +6.1% |
| Total equity and liabilities | 10/49 | €1,189,371 | €940,770 | -€248,600 | -20.9% |
| Equity | 10/15 | €799,918 | €689,363 | -€110,555 | -13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €779,458 | €668,903 | -€110,555 | -14.2% |
| Amounts payable | 17/49 | €389,453 | €251,407 | -€138,046 | -35.4% |
| Amounts payable after more than one year | 17 | €240,200 | €200,567 | -€39,633 | -16.5% |
| Financial debts | 170/4 | €240,200 | €200,567 | -€39,633 | -16.5% |
| Amounts payable within one year | 42/48 | €149,253 | €50,840 | -€98,413 | -65.9% |
| Current portion of amounts payable after more than one year | 42 | €38,741 | €39,633 | +€892 | +2.3% |
| Trade debts | 44 | €1,016 | €1,546 | +€530 | +52.2% |
| Suppliers | 440/4 | €1,016 | €1,546 | +€530 | +52.2% |
| Taxes, remuneration and social security | 45 | €300 | €1,644 | +€1,344 | +448% |
| Taxes | 450/3 | €300 | €1,644 | +€1,344 | +448% |
| Other amounts payable | 47/48 | €109,196 | €8,017 | -€101,179 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,644 | €24,835 | +€6,191 | +33.2% |
| Other operating charges | 640/8 | €49,983 | €1,926 | -€48,057 | -96.1% |
| Gross operating margin | 9900 | €76,343 | €138,729 | +€62,385 | +81.7% |
| Operating profit (loss) | 9901 | €7,716 | €111,967 | +€104,251 | +1,351% |
| Financial income | 75/76B | €22,520 | €3,215 | -€19,305 | -85.7% |
| Recurring financial income | 75 | €22,520 | €3,215 | -€19,305 | -85.7% |
| Financial charges | 65/66B | €5,658 | €7,814 | +€2,156 | +38.1% |
| Recurring financial charges | 65 | €5,658 | €7,814 | +€2,156 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €24,578 | €107,368 | +€82,790 | +337% |
| Income taxes | 67/77 | €7,336 | €27,923 | +€20,587 | +281% |
| Profit (loss) for the period | 9904 | €17,242 | €79,445 | +€62,203 | +361% |
| Profit (loss) for the period to be appropriated | 9905 | €17,242 | €79,445 | +€62,203 | +361% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.