LAMBDA MIND: what changed
Two fiscal 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 MIND
Largest movements
- Cash +€11,604
up €11,604 (+1583.1%), from €733 to €12,337
mainly Net result for the year (+€26,179) and Tax, wage and social debts (+€12,061)
- Receivables within one year +€5,160
up €5,160 (+106.6%), from €4,840 to €10,000
- Tangible fixed assets +€3,974
up €3,974 (+153.9%), from €2,583 to €6,557
of which Furniture and vehicles: +€3,552
- Deferred charges and accrued income +€1,940
up €1,940 (+109.4%), from €1,773 to €3,713
- Profit (loss) carried forward +€26,179
up €26,179 (+48.8%), from -€53,666 to -€27,487
- Other debts -€14,821
down €14,821 (-36.5%), from €40,631 to €25,810
- Tax, wage and social debts +€12,061
up €12,061 (+224.4%), from €5,374 to €17,435
- Trade debts -€741
down €741 (-17.0%), from €4,355 to €3,614
- Gross operating margin +€40,416
up €40,416 (+4777.3%), from €846 to €41,262
- Taxes +€9,413
up €9,413 (+5143.7%), from €183 to €9,596
- Depreciation +€1,266
up €1,266 (+86.2%), from €1,469 to €2,735
- Staff costs -€750
down €750 (-27.4%), from €2,741 to €1,991
- Other operating charges -€439
down €439 (-48.7%), from €902 to €463
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 | €10,954 | €33,632 | +€22,678 | +207.0% |
| Fixed assets | 21/28 | €3,608 | €7,582 | +€3,974 | +110.1% |
| Tangible fixed assets | 22/27 | €2,583 | €6,557 | +€3,974 | +153.9% |
| Plant, machinery and equipment | 23 | - | €422 | +€422 | |
| Furniture and vehicles | 24 | €2,583 | €6,135 | +€3,552 | +137.5% |
| Financial fixed assets | 28 | €1,025 | €1,025 | = | 0.0% |
| Current assets | 29/58 | €7,346 | €26,050 | +€18,704 | +254.6% |
| Amounts receivable within one year | 40/41 | €4,840 | €10,000 | +€5,160 | +106.6% |
| Trade receivables | 40 | €4,840 | €10,000 | +€5,160 | +106.6% |
| Cash at bank and in hand | 54/58 | €733 | €12,337 | +€11,604 | +1583.1% |
| Deferred charges and accrued income | 490/1 | €1,773 | €3,713 | +€1,940 | +109.4% |
| Total equity and liabilities | 10/49 | €10,954 | €33,632 | +€22,678 | +207.0% |
| Equity | 10/15 | -€39,406 | -€13,227 | +€26,179 | +66.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,666 | -€27,487 | +€26,179 | +48.8% |
| Amounts payable | 17/49 | €50,360 | €46,859 | -€3,501 | -7.0% |
| Amounts payable within one year | 42/48 | €50,360 | €46,859 | -€3,501 | -7.0% |
| Trade debts | 44 | €4,355 | €3,614 | -€741 | -17.0% |
| Suppliers | 440/4 | €4,355 | €3,614 | -€741 | -17.0% |
| Taxes, remuneration and social security | 45 | €5,374 | €17,435 | +€12,061 | +224.4% |
| Taxes | 450/3 | €5,374 | €17,435 | +€12,061 | +224.4% |
| Other amounts payable | 47/48 | €40,631 | €25,810 | -€14,821 | -36.5% |
| Remuneration, social security and pensions | 62 | €2,741 | €1,991 | -€750 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,469 | €2,735 | +€1,266 | +86.2% |
| Other operating charges | 640/8 | €902 | €463 | -€439 | -48.7% |
| Gross operating margin | 9900 | €846 | €41,262 | +€40,416 | +4777.3% |
| Operating profit (loss) | 9901 | -€4,266 | €36,073 | +€40,339 | |
| Financial income | 75/76B | €26 | €45 | +€19 | +73.1% |
| Recurring financial income | 75 | €26 | €45 | +€19 | +73.1% |
| Financial charges | 65/66B | €202 | €343 | +€141 | +69.8% |
| Recurring financial charges | 65 | €202 | €343 | +€141 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,442 | €35,775 | +€40,217 | |
| Income taxes | 67/77 | €183 | €9,596 | +€9,413 | +5143.7% |
| Profit (loss) for the period | 9904 | -€4,625 | €26,179 | +€30,804 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,625 | €26,179 | +€30,804 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.