LAMBDA AI: 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.
LAMBDA AI
Largest movements
- Receivables within one year -€18,467
down €18,467 (-42.7%), from €43,221 to €24,754
- Cash -€15,191
down €15,191 (-26.8%), from €56,688 to €41,497
mainly Contributions, distributions and other (-€47,000) and Other debts (-€9,524)
- Tangible fixed assets -€13,554
down €13,554 (-66.5%), from €20,385 to €6,831
of which Furniture and vehicles: -€13,160
- Contributions -€45,000
down €45,000 (-90.0%), from €50,000 to €5,000
- Reserves +€26,479
up €26,479 (+94.4%), from €28,042 to €54,521
of which Distributable reserves: +€26,479
- Other debts -€9,524
down €9,524 (-67.7%), from €14,066 to €4,542
- Trade debts -€8,969
down €8,969 (-93.3%), from €9,616 to €647
- Debts after one year -€5,114
no longer reported in 2025 (was €5,114)
- Gross operating margin +€23,589
up €23,589 (+78.5%), from €30,042 to €53,632
- Taxes +€5,964
up €5,964 (+114.2%), from €5,223 to €11,187
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.
Cash bridge derived
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 | €121,304 | €74,740 | -€46,564 | -38.4% |
| Fixed assets | 21/28 | €20,385 | €6,831 | -€13,554 | -66.5% |
| Tangible fixed assets | 22/27 | €20,385 | €6,831 | -€13,554 | -66.5% |
| Plant, machinery and equipment | 23 | €1,051 | €657 | -€394 | -37.5% |
| Furniture and vehicles | 24 | €19,334 | €6,174 | -€13,160 | -68.1% |
| Current assets | 29/58 | €100,919 | €67,910 | -€33,010 | -32.7% |
| Amounts receivable within one year | 40/41 | €43,221 | €24,754 | -€18,467 | -42.7% |
| Trade receivables | 40 | €43,221 | €24,754 | -€18,467 | -42.7% |
| Cash at bank and in hand | 54/58 | €56,688 | €41,497 | -€15,191 | -26.8% |
| Deferred charges and accrued income | 490/1 | €1,011 | €1,659 | +€648 | +64.1% |
| Total equity and liabilities | 10/49 | €121,304 | €74,740 | -€46,564 | -38.4% |
| Equity | 10/15 | €78,042 | €59,521 | -€18,521 | -23.7% |
| Contributions | 10/11 | €50,000 | €5,000 | -€45,000 | -90.0% |
| Reserves | 13 | €28,042 | €54,521 | +€26,479 | +94.4% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €27,542 | €54,021 | +€26,479 | +96.1% |
| Amounts payable | 17/49 | €43,262 | €15,219 | -€28,043 | -64.8% |
| Amounts payable after more than one year | 17 | €5,114 | - | -€5,114 | |
| Financial debts | 170/4 | €5,114 | - | -€5,114 | |
| Amounts payable within one year | 42/48 | €38,148 | €15,219 | -€22,929 | -60.1% |
| Current portion of amounts payable after more than one year | 42 | €10,151 | €5,114 | -€5,037 | -49.6% |
| Trade debts | 44 | €9,616 | €647 | -€8,969 | -93.3% |
| Suppliers | 440/4 | €9,616 | €647 | -€8,969 | -93.3% |
| Taxes, remuneration and social security | 45 | €4,316 | €4,916 | +€600 | +13.9% |
| Taxes | 450/3 | €4,316 | €4,916 | +€600 | +13.9% |
| Other amounts payable | 47/48 | €14,066 | €4,542 | -€9,524 | -67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,292 | €13,554 | +€263 | +2.0% |
| Other operating charges | 640/8 | €300 | €50 | -€250 | -83.3% |
| Gross operating margin | 9900 | €30,042 | €53,632 | +€23,589 | +78.5% |
| Operating profit (loss) | 9901 | €16,451 | €40,028 | +€23,577 | +143.3% |
| Financial income | 75/76B | €33 | €47 | +€14 | +40.7% |
| Recurring financial income | 75 | €33 | €47 | +€14 | +40.7% |
| Financial charges | 65/66B | €519 | €409 | -€111 | -21.3% |
| Recurring financial charges | 65 | €519 | €409 | -€111 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €15,965 | €39,666 | +€23,701 | +148.5% |
| Income taxes | 67/77 | €5,223 | €11,187 | +€5,964 | +114.2% |
| Profit (loss) for the period | 9904 | €10,742 | €28,479 | +€17,737 | +165.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,742 | €28,479 | +€17,737 | +165.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.