Lambaerts Cindy: 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.
Lambaerts Cindy
Largest movements
- Tangible fixed assets -€35,153
down €35,153 (-33.9%), from €103,762 to €68,610
- Cash +€15,040
up €15,040 (+489%), from €3,077 to €18,117
mainly Depreciation (+€35,153) and Trade debts (+€14,400)
- Receivables within one year +€5,583
up €5,583 (+20.8%), from €26,855 to €32,438
of which Trade receivables: +€6,080
- Debts after one year -€22,360
down €22,360 (-79.6%), from €28,101 to €5,741
- Trade debts +€14,400
up €14,400 (+536%), from €2,686 to €17,086
- Other debts -€8,062
down €8,062 (-10.4%), from €77,667 to €69,605
- Depreciation +€3,151
up €3,151 (+9.8%), from €32,002 to €35,153
- Taxes -€2,034
down €2,034, from €2,000 to -€34
- Financial charges -€635
down €635 (-23.1%), from €2,749 to €2,114
- Gross operating margin -€462
down €462 (-1.2%), from €38,910 to €38,449
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 | €135,197 | €119,836 | -€15,361 | -11.4% |
| Fixed assets | 21/28 | €103,762 | €68,610 | -€35,153 | -33.9% |
| Tangible fixed assets | 22/27 | €103,762 | €68,610 | -€35,153 | -33.9% |
| Furniture and vehicles | 24 | €103,762 | €68,610 | -€35,153 | -33.9% |
| Current assets | 29/58 | €31,435 | €51,227 | +€19,792 | +63.0% |
| Amounts receivable within one year | 40/41 | €26,855 | €32,438 | +€5,583 | +20.8% |
| Trade receivables | 40 | €17,358 | €23,438 | +€6,080 | +35.0% |
| Other amounts receivable | 41 | €9,497 | €9,000 | -€497 | -5.2% |
| Cash at bank and in hand | 54/58 | €3,077 | €18,117 | +€15,040 | +489% |
| Deferred charges and accrued income | 490/1 | €1,503 | €672 | -€831 | -55.3% |
| Total equity and liabilities | 10/49 | €135,197 | €119,836 | -€15,361 | -11.4% |
| Equity | 10/15 | €4,320 | €5,044 | +€724 | +16.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,320 | €2,044 | +€724 | +54.8% |
| Amounts payable | 17/49 | €130,877 | €114,792 | -€16,085 | -12.3% |
| Amounts payable after more than one year | 17 | €28,101 | €5,741 | -€22,360 | -79.6% |
| Financial debts | 170/4 | €28,101 | €5,741 | -€22,360 | -79.6% |
| Amounts payable within one year | 42/48 | €101,776 | €109,051 | +€7,275 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €21,423 | €22,360 | +€937 | +4.4% |
| Trade debts | 44 | €2,686 | €17,086 | +€14,400 | +536% |
| Suppliers | 440/4 | €2,686 | €17,086 | +€14,400 | +536% |
| Other amounts payable | 47/48 | €77,667 | €69,605 | -€8,062 | -10.4% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,002 | €35,153 | +€3,151 | +9.8% |
| Other operating charges | 640/8 | €856 | €520 | -€336 | -39.3% |
| Gross operating margin | 9900 | €38,910 | €38,449 | -€462 | -1.2% |
| Operating profit (loss) | 9901 | €6,052 | €2,776 | -€3,276 | -54.1% |
| Financial income | 75/76B | €17 | €27 | +€10 | +60.3% |
| Recurring financial income | 75 | €17 | €27 | +€10 | +60.3% |
| Financial charges | 65/66B | €2,749 | €2,114 | -€635 | -23.1% |
| Recurring financial charges | 65 | €2,749 | €2,114 | -€635 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €3,320 | €689 | -€2,631 | -79.2% |
| Income taxes | 67/77 | €2,000 | -€34 | -€2,034 | |
| Profit (loss) for the period | 9904 | €1,320 | €724 | -€596 | -45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,320 | €724 | -€596 | -45.2% |
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 24 October 2026 via checked.be.