Judith Lamberigts: 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.
Judith Lamberigts
Largest movements
- Cash +€12,730
up €12,730 (+64.0%), from €19,898 to €32,628
mainly Net result for the year (+€17,210) and Deferred charges and accrued income (+€4,146)
- Receivables within one year +€5,300
new in 2025: €5,300
- Deferred charges and accrued income -€4,146
down €4,146 (-41.7%), from €9,931 to €5,785
- Tangible fixed assets +€3,036
up €3,036 (+209%), from €1,454 to €4,490
of which Furniture and vehicles: +€2,941
- Profit (loss) carried forward +€17,210
up €17,210 (+81.7%), from €21,070 to €38,280
- Gross operating margin -€1,769
down €1,769 (-6.9%), from €25,547 to €23,778
- Depreciation +€902
up €902 (+274%), from €330 to €1,232
- Taxes -€327
down €327 (-6.3%), from €5,213 to €4,886
- Other operating charges +€261
up €261 (+214%), from €122 to €382
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 | €31,283 | €48,202 | +€16,919 | +54.1% |
| Fixed assets | 21/28 | €1,454 | €4,490 | +€3,036 | +209% |
| Tangible fixed assets | 22/27 | €1,454 | €4,490 | +€3,036 | +209% |
| Plant, machinery and equipment | 23 | €1,454 | €1,549 | +€95 | +6.5% |
| Furniture and vehicles | 24 | - | €2,941 | +€2,941 | |
| Current assets | 29/58 | €29,829 | €43,712 | +€13,883 | +46.5% |
| Amounts receivable within one year | 40/41 | - | €5,300 | +€5,300 | |
| Trade receivables | 40 | - | €5,300 | +€5,300 | |
| Cash at bank and in hand | 54/58 | €19,898 | €32,628 | +€12,730 | +64.0% |
| Deferred charges and accrued income | 490/1 | €9,931 | €5,785 | -€4,146 | -41.7% |
| Total equity and liabilities | 10/49 | €31,283 | €48,202 | +€16,919 | +54.1% |
| Equity | 10/15 | €26,070 | €43,280 | +€17,210 | +66.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €21,070 | €38,280 | +€17,210 | +81.7% |
| Amounts payable | 17/49 | €5,213 | €4,922 | -€291 | -5.6% |
| Amounts payable within one year | 42/48 | €5,213 | €4,922 | -€291 | -5.6% |
| Taxes, remuneration and social security | 45 | €5,213 | €4,886 | -€327 | -6.3% |
| Taxes | 450/3 | €5,213 | €4,886 | -€327 | -6.3% |
| Other amounts payable | 47/48 | - | €37 | +€37 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | €1,232 | +€902 | +274% |
| Other operating charges | 640/8 | €122 | €382 | +€261 | +214% |
| Gross operating margin | 9900 | €25,547 | €23,778 | -€1,769 | -6.9% |
| Operating profit (loss) | 9901 | €25,095 | €22,163 | -€2,932 | -11.7% |
| Financial charges | 65/66B | €0 | €68 | +€67 | +224,900% |
| Recurring financial charges | 65 | €0 | €68 | +€67 | +224,900% |
| Profit (loss) for the period before taxes | 9903 | €25,095 | €22,096 | -€3,000 | -12.0% |
| Income taxes | 67/77 | €5,213 | €4,886 | -€327 | -6.3% |
| Profit (loss) for the period | 9904 | €19,882 | €17,210 | -€2,672 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,882 | €17,210 | -€2,672 | -13.4% |
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 26 October 2026 via checked.be.