J & M LAMBIZA: 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.
J & M LAMBIZA
Largest movements
- Cash +€56,257
up €56,257 (+82.7%), from €68,053 to €124,310
mainly Net result for the year (+€34,580) and Receivables within one year (+€30,773)
- Receivables within one year -€30,773
down €30,773 (-74.4%), from €41,366 to €10,593
of which Trade receivables: -€30,773
- Profit (loss) carried forward +€34,580
up €34,580 (+46.3%), from €74,635 to €109,214
- Tax, wage and social debts -€12,226
down €12,226 (-41.6%), from €29,399 to €17,174
of which Remuneration and social security: -€10,121
- Trade debts +€1,889
up €1,889 (+79.2%), from €2,385 to €4,274
- Gross operating margin -€34,370
down €34,370 (-46.0%), from €74,657 to €40,287
- Taxes +€5,622
new in 2025: €5,622
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 | €109,419 | €134,903 | +€25,485 | +23.3% |
| Current assets | 29/58 | €109,419 | €134,903 | +€25,485 | +23.3% |
| Amounts receivable within one year | 40/41 | €41,366 | €10,593 | -€30,773 | -74.4% |
| Trade receivables | 40 | €41,303 | €10,530 | -€30,773 | -74.5% |
| Other amounts receivable | 41 | €63 | €63 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €68,053 | €124,310 | +€56,257 | +82.7% |
| Total equity and liabilities | 10/49 | €109,419 | €134,903 | +€25,485 | +23.3% |
| Equity | 10/15 | €77,635 | €112,214 | +€34,580 | +44.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,635 | €109,214 | +€34,580 | +46.3% |
| Amounts payable | 17/49 | €31,784 | €22,689 | -€9,095 | -28.6% |
| Amounts payable within one year | 42/48 | €31,784 | €22,689 | -€9,095 | -28.6% |
| Trade debts | 44 | €2,385 | €4,274 | +€1,889 | +79.2% |
| Suppliers | 440/4 | €2,385 | €4,274 | +€1,889 | +79.2% |
| Taxes, remuneration and social security | 45 | €29,399 | €17,174 | -€12,226 | -41.6% |
| Taxes | 450/3 | €5,458 | €3,353 | -€2,105 | -38.6% |
| Remuneration and social security | 454/9 | €23,941 | €13,820 | -€10,121 | -42.3% |
| Other amounts payable | 47/48 | - | €1,242 | +€1,242 | |
| Gross operating margin | 9900 | €74,657 | €40,287 | -€34,370 | -46.0% |
| Operating profit (loss) | 9901 | €74,657 | €40,287 | -€34,370 | -46.0% |
| Financial charges | 65/66B | €23 | €86 | +€63 | +280% |
| Recurring financial charges | 65 | €23 | €86 | +€63 | +280% |
| Profit (loss) for the period before taxes | 9903 | €74,635 | €40,201 | -€34,434 | -46.1% |
| Income taxes | 67/77 | - | €5,622 | +€5,622 | |
| Profit (loss) for the period | 9904 | €74,635 | €34,580 | -€40,055 | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €74,635 | €34,580 | -€40,055 | -53.7% |
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 20 October 2026 via checked.be.