Gatien 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.
Gatien Lambert
Largest movements
- Cash +€11,199
up €11,199 (+181%), from €6,197 to €17,396
mainly Depreciation (+€5,340) and Tax, wage and social debts (+€4,953)
- Tangible fixed assets -€5,340
down €5,340 (-22.3%), from €23,956 to €18,616
- Receivables within one year -€2,524
down €2,524 (-21.0%), from €12,033 to €9,509
of which Trade receivables: -€1,569
- Deferred charges and accrued income -€2,105
down €2,105 (-88.1%), from €2,390 to €285
- Other debts -€6,414
down €6,414 (-15.6%), from €41,221 to €34,807
- Tax, wage and social debts +€4,953
up €4,953 (+618%), from €802 to €5,755
- Profit (loss) carried forward +€1,796
no longer reported in 2025 (was -€1,796)
- Trade debts +€895
up €895 (+105%), from €849 to €1,744
- Gross operating margin +€11,815
up €11,815 (+1,247%), from €948 to €12,763
- Depreciation +€4,032
up €4,032 (+308%), from €1,309 to €5,340
- Taxes +€1,786
up €1,786 (+223%), from €802 to €2,587
- Staff costs -€480
no longer reported in 2025 (was €480)
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 | €44,576 | €45,806 | +€1,230 | +2.8% |
| Fixed assets | 21/28 | €23,956 | €18,616 | -€5,340 | -22.3% |
| Tangible fixed assets | 22/27 | €23,956 | €18,616 | -€5,340 | -22.3% |
| Furniture and vehicles | 24 | €23,956 | €18,616 | -€5,340 | -22.3% |
| Current assets | 29/58 | €20,620 | €27,190 | +€6,570 | +31.9% |
| Amounts receivable within one year | 40/41 | €12,033 | €9,509 | -€2,524 | -21.0% |
| Trade receivables | 40 | €11,078 | €9,509 | -€1,569 | -14.2% |
| Other amounts receivable | 41 | €955 | - | -€955 | |
| Cash at bank and in hand | 54/58 | €6,197 | €17,396 | +€11,199 | +181% |
| Deferred charges and accrued income | 490/1 | €2,390 | €285 | -€2,105 | -88.1% |
| Total equity and liabilities | 10/49 | €44,576 | €45,806 | +€1,230 | +2.8% |
| Equity | 10/15 | €1,704 | €3,500 | +€1,796 | +105% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,796 | - | +€1,796 | |
| Amounts payable | 17/49 | €42,872 | €42,306 | -€566 | -1.3% |
| Amounts payable within one year | 42/48 | €42,872 | €42,306 | -€566 | -1.3% |
| Trade debts | 44 | €849 | €1,744 | +€895 | +105% |
| Suppliers | 440/4 | €849 | €1,744 | +€895 | +105% |
| Taxes, remuneration and social security | 45 | €802 | €5,755 | +€4,953 | +618% |
| Taxes | 450/3 | €802 | €5,755 | +€4,953 | +618% |
| Other amounts payable | 47/48 | €41,221 | €34,807 | -€6,414 | -15.6% |
| Remuneration, social security and pensions | 62 | €480 | - | -€480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,309 | €5,340 | +€4,032 | +308% |
| Other operating charges | 640/8 | €123 | - | -€123 | |
| Gross operating margin | 9900 | €948 | €12,763 | +€11,815 | +1,247% |
| Operating profit (loss) | 9901 | -€964 | €7,422 | +€8,386 | |
| Financial income | 75/76B | €5 | €35 | +€30 | +588% |
| Recurring financial income | 75 | €5 | €35 | +€30 | +588% |
| Financial charges | 65/66B | €35 | €116 | +€81 | +231% |
| Recurring financial charges | 65 | €35 | €116 | +€81 | +231% |
| Profit (loss) for the period before taxes | 9903 | -€994 | €7,341 | +€8,335 | |
| Income taxes | 67/77 | €802 | €2,587 | +€1,786 | +223% |
| Profit (loss) for the period | 9904 | -€1,796 | €4,753 | +€6,549 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,796 | €4,753 | +€6,549 |
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 19 October 2026 via checked.be.