Lambda-max: 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.
What changed
Lambda-max
NACE 82.990, Other business support services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€7,498
2024 · €407+€7,091
Equity
€22,352
2024 · €14,854+€7,498
Cash
€15,417
2024 · €16,653-€1,236
Balance sheet total
€228,695
2024 · €197,805+€30,890
Largest movements
Assets
- Receivables within one year +€39,194
up €39,194 (+25.0%), from €156,577 to €195,771
of which Trade receivables: +€39,850
- Deferred charges and accrued income -€5,606
down €5,606 (-26.6%), from €21,051 to €15,445
Equity and liabilities
- Trade debts +€21,619
up €21,619 (+20.1%), from €107,299 to €128,918
- Profit (loss) carried forward +€7,498
up €7,498 (+1261.4%), from €594 to €8,092
Income statement
- Staff costs -€7,615
down €7,615 (-2.7%), from €282,357 to €274,743
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.
Result 2024
€407
Gross operating margin
+€804
Staff costs
+€7,615
Depreciation
+€1,174
Other operating charges
-€16
Financial income
+€4
Financial charges
-€95
Taxes
-€2,395
Result 2025
€7,498
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.
From operations
-€710
Investment
-€526
Financing
€0
Cash 2024
€16,653
From operations (derived)
-€710
Net result for the year
+€7,498
Depreciation
+€1,988
Receivables within one year
-€39,194
Deferred charges and accrued income
+€5,606
Trade debts
+€21,619
Tax, wage and social debts
+€1,705
Other debts
+€100
Accrued charges and deferred income
-€31
Investment (derived)
-€526
Investment in fixed assets (net)
-€526
Cash 2025
€15,417
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €197,805 | €228,695 | +€30,890 | +15.6% |
| Fixed assets | 21/28 | €3,524 | €2,062 | -€1,462 | -41.5% |
| Tangible fixed assets | 22/27 | €3,374 | €2,062 | -€1,312 | -38.9% |
| Furniture and vehicles | 24 | €3,374 | €2,062 | -€1,312 | -38.9% |
| Financial fixed assets | 28 | €150 | €0 | -€150 | -100.0% |
| Current assets | 29/58 | €194,281 | €226,633 | +€32,352 | +16.7% |
| Amounts receivable within one year | 40/41 | €156,577 | €195,771 | +€39,194 | +25.0% |
| Trade receivables | 40 | €155,890 | €195,739 | +€39,850 | +25.6% |
| Other amounts receivable | 41 | €687 | €32 | -€656 | -95.4% |
| Cash at bank and in hand | 54/58 | €16,653 | €15,417 | -€1,236 | -7.4% |
| Deferred charges and accrued income | 490/1 | €21,051 | €15,445 | -€5,606 | -26.6% |
| Total equity and liabilities | 10/49 | €197,805 | €228,695 | +€30,890 | +15.6% |
| Equity | 10/15 | €14,854 | €22,352 | +€7,498 | +50.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | - | €12,400 | +€12,400 | |
| Share premium | 1100/10 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €594 | €8,092 | +€7,498 | +1261.4% |
| Amounts payable | 17/49 | €182,951 | €206,343 | +€23,392 | +12.8% |
| Amounts payable within one year | 42/48 | €182,920 | €206,343 | +€23,423 | +12.8% |
| Trade debts | 44 | €107,299 | €128,918 | +€21,619 | +20.1% |
| Suppliers | 440/4 | €107,299 | €128,918 | +€21,619 | +20.1% |
| Taxes, remuneration and social security | 45 | €67,015 | €68,720 | +€1,705 | +2.5% |
| Taxes | 450/3 | €33,855 | €41,521 | +€7,665 | +22.6% |
| Remuneration and social security | 454/9 | €33,160 | €27,200 | -€5,961 | -18.0% |
| Other amounts payable | 47/48 | €8,605 | €8,705 | +€100 | +1.2% |
| Accrued charges and deferred income | 492/3 | €31 | - | -€31 | |
| Remuneration, social security and pensions | 62 | €282,357 | €274,743 | -€7,615 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,163 | €1,988 | -€1,174 | -37.1% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €290,652 | €291,456 | +€804 | +0.3% |
| Operating profit (loss) | 9901 | €4,604 | €14,181 | +€9,577 | +208.0% |
| Financial income | 75/76B | €15 | €19 | +€4 | +24.2% |
| Recurring financial income | 75 | €15 | €19 | +€4 | +24.2% |
| Financial charges | 65/66B | €1,863 | €1,958 | +€95 | +5.1% |
| Recurring financial charges | 65 | €1,863 | €1,958 | +€95 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €2,756 | €12,242 | +€9,486 | +344.2% |
| Income taxes | 67/77 | €2,349 | €4,744 | +€2,395 | +102.0% |
| Profit (loss) for the period | 9904 | €407 | €7,498 | +€7,091 | +1740.6% |
| Profit (loss) for the period to be appropriated | 9905 | €407 | €7,498 | +€7,091 | +1740.6% |
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 11 October 2026 via checked.be.