LAMBDA ARCHITECTEN: 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 ARCHITECTEN
Largest movements
- Cash -€29,997
down €29,997 (-34.2%), from €87,739 to €57,742
mainly Other debts (-€18,227) and Tax, wage and social debts (-€9,635)
- Tangible fixed assets -€8,369
down €8,369 (-10.0%), from €83,913 to €75,544
of which Land and buildings: -€9,308
- Receivables within one year +€5,525
up €5,525 (+141%), from €3,932 to €9,457
of which Trade receivables: +€7,037
- Other debts -€18,227
down €18,227 (-65.4%), from €27,864 to €9,637
- Reserves +€10,329
up €10,329 (+47.0%), from €21,955 to €32,285
- Tax, wage and social debts -€9,635
down €9,635 (-56.9%), from €16,945 to €7,311
- Debts after one year -€9,307
down €9,307 (-12.3%), from €75,569 to €66,263
- Trade debts -€9,054
no longer reported in 2025 (was €9,054)
- Gross operating margin -€42,928
down €42,928 (-58.7%), from €73,181 to €30,253
- Financial charges -€1,822
down €1,822 (-35.4%), from €5,154 to €3,331
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 | €179,641 | €145,600 | -€34,041 | -18.9% |
| Fixed assets | 21/28 | €87,969 | €78,400 | -€9,569 | -10.9% |
| Intangible fixed assets | 21 | €2,400 | €1,200 | -€1,200 | -50.0% |
| Tangible fixed assets | 22/27 | €83,913 | €75,544 | -€8,369 | -10.0% |
| Land and buildings | 22 | €78,823 | €69,515 | -€9,308 | -11.8% |
| Plant, machinery and equipment | 23 | €2,551 | €1,916 | -€635 | -24.9% |
| Furniture and vehicles | 24 | €2,540 | €4,114 | +€1,575 | +62.0% |
| Financial fixed assets | 28 | €1,656 | €1,656 | = | 0.0% |
| Current assets | 29/58 | €91,672 | €67,200 | -€24,472 | -26.7% |
| Amounts receivable within one year | 40/41 | €3,932 | €9,457 | +€5,525 | +141% |
| Trade receivables | 40 | €2,420 | €9,457 | +€7,037 | +291% |
| Other amounts receivable | 41 | €1,512 | - | -€1,512 | |
| Cash at bank and in hand | 54/58 | €87,739 | €57,742 | -€29,997 | -34.2% |
| Total equity and liabilities | 10/49 | €179,641 | €145,600 | -€34,041 | -18.9% |
| Equity | 10/15 | €40,555 | €50,885 | +€10,329 | +25.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,955 | €32,285 | +€10,329 | +47.0% |
| Distributable reserves | 133 | €21,955 | €32,285 | +€10,329 | +47.0% |
| Amounts payable | 17/49 | €139,086 | €94,716 | -€44,370 | -31.9% |
| Amounts payable after more than one year | 17 | €75,569 | €66,263 | -€9,307 | -12.3% |
| Financial debts | 170/4 | €75,569 | €66,263 | -€9,307 | -12.3% |
| Amounts payable within one year | 42/48 | €63,516 | €28,453 | -€35,064 | -55.2% |
| Current portion of amounts payable after more than one year | 42 | €9,034 | €9,307 | +€273 | +3.0% |
| Financial debts | 43 | €620 | €2,199 | +€1,579 | +255% |
| Credit institutions | 430/8 | €620 | €2,199 | +€1,579 | +255% |
| Trade debts | 44 | €9,054 | - | -€9,054 | |
| Suppliers | 440/4 | €9,054 | - | -€9,054 | |
| Taxes, remuneration and social security | 45 | €16,945 | €7,311 | -€9,635 | -56.9% |
| Taxes | 450/3 | €16,945 | €7,311 | -€9,635 | -56.9% |
| Other amounts payable | 47/48 | €27,864 | €9,637 | -€18,227 | -65.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,457 | €12,518 | +€61 | +0.5% |
| Other operating charges | 640/8 | €806 | €715 | -€92 | -11.4% |
| Gross operating margin | 9900 | €73,181 | €30,253 | -€42,928 | -58.7% |
| Operating profit (loss) | 9901 | €59,918 | €17,021 | -€42,897 | -71.6% |
| Financial income | 75/76B | €80 | €36 | -€45 | -55.7% |
| Recurring financial income | 75 | €80 | €36 | -€45 | -55.7% |
| Financial charges | 65/66B | €5,154 | €3,331 | -€1,822 | -35.4% |
| Recurring financial charges | 65 | €5,154 | €3,331 | -€1,822 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €54,845 | €13,725 | -€41,120 | -75.0% |
| Income taxes | 67/77 | €4,049 | €3,396 | -€654 | -16.1% |
| Profit (loss) for the period | 9904 | €50,795 | €10,329 | -€40,466 | -79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,795 | €10,329 | -€40,466 | -79.7% |
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 15 October 2026 via checked.be.