LAMBARRI CONSULT: 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.
LAMBARRI CONSULT
Largest movements
- Cash +€79,014
up €79,014 (+41.0%), from €192,912 to €271,926
mainly Net result for the year (+€66,093) and Depreciation (+€20,873)
- Tangible fixed assets -€20,873
down €20,873 (-41.5%), from €50,302 to €29,429
- Receivables within one year +€11,996
up €11,996 (+188%), from €6,380 to €18,376
of which Trade receivables: +€15,111
- Reserves +€66,000
up €66,000 (+33.4%), from €197,860 to €263,860
- Tax, wage and social debts +€5,596
up €5,596 (+50.8%), from €11,019 to €16,615
- Gross operating margin +€17,473
up €17,473 (+16.7%), from €104,472 to €121,945
- Depreciation +€8,688
up €8,688 (+71.3%), from €12,185 to €20,873
- Taxes +€7,796
up €7,796 (+28.4%), from €27,470 to €35,266
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 | €250,568 | €320,632 | +€70,064 | +28.0% |
| Fixed assets | 21/28 | €50,372 | €29,499 | -€20,873 | -41.4% |
| Tangible fixed assets | 22/27 | €50,302 | €29,429 | -€20,873 | -41.5% |
| Furniture and vehicles | 24 | €50,302 | €29,429 | -€20,873 | -41.5% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €200,196 | €291,133 | +€90,937 | +45.4% |
| Amounts receivable within one year | 40/41 | €6,380 | €18,376 | +€11,996 | +188% |
| Trade receivables | 40 | - | €15,111 | +€15,111 | |
| Other amounts receivable | 41 | €6,380 | €3,266 | -€3,114 | -48.8% |
| Cash at bank and in hand | 54/58 | €192,912 | €271,926 | +€79,014 | +41.0% |
| Deferred charges and accrued income | 490/1 | €904 | €831 | -€73 | -8.1% |
| Total equity and liabilities | 10/49 | €250,568 | €320,632 | +€70,064 | +28.0% |
| Equity | 10/15 | €236,382 | €302,476 | +€66,094 | +28.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €197,860 | €263,860 | +€66,000 | +33.4% |
| Distributable reserves | 133 | €197,860 | €263,860 | +€66,000 | +33.4% |
| Profit (loss) carried forward | 14 | €19,922 | €20,016 | +€94 | +0.5% |
| Amounts payable | 17/49 | €14,186 | €18,156 | +€3,970 | +28.0% |
| Amounts payable within one year | 42/48 | €13,986 | €17,956 | +€3,970 | +28.4% |
| Trade debts | 44 | €2,967 | €1,341 | -€1,626 | -54.8% |
| Suppliers | 440/4 | €2,967 | €1,341 | -€1,626 | -54.8% |
| Taxes, remuneration and social security | 45 | €11,019 | €16,615 | +€5,596 | +50.8% |
| Taxes | 450/3 | €11,019 | €16,615 | +€5,596 | +50.8% |
| Accrued charges and deferred income | 492/3 | €200 | €200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,185 | €20,873 | +€8,688 | +71.3% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.3% |
| Gross operating margin | 9900 | €104,472 | €121,945 | +€17,473 | +16.7% |
| Operating profit (loss) | 9901 | €91,900 | €100,672 | +€8,772 | +9.5% |
| Financial income | 75/76B | €173 | €752 | +€579 | +335% |
| Recurring financial income | 75 | €173 | €752 | +€579 | +335% |
| Financial charges | 65/66B | €29 | €66 | +€37 | +128% |
| Recurring financial charges | 65 | €29 | €66 | +€37 | +128% |
| Profit (loss) for the period before taxes | 9903 | €92,044 | €101,359 | +€9,315 | +10.1% |
| Income taxes | 67/77 | €27,470 | €35,266 | +€7,796 | +28.4% |
| Profit (loss) for the period | 9904 | €64,574 | €66,093 | +€1,519 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,574 | €66,093 | +€1,519 | +2.4% |
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 18 October 2026 via checked.be.