Lambda Phi Consulting: 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 Phi Consulting
Largest movements
- Cash +€129,814
up €129,814 (+87.5%), from €148,418 to €278,232
mainly Other debts (+€251,314) and Net result for the year (+€91,742)
- Current investments -€75,000
down €75,000 (-100%), from €75,000 to €0
- Receivables within one year +€16,567
up €16,567 (+76.9%), from €21,541 to €38,107
of which Trade receivables: +€16,608
- Other debts +€251,314
up €251,314 (+13,713%), from €1,833 to €253,147
- Profit (loss) carried forward -€158,258
down €158,258 (-85.0%), from €186,177 to €27,918
- Tax, wage and social debts -€20,303
down €20,303 (-35.0%), from €57,978 to €37,674
- Gross operating margin +€11,979
up €11,979 (+11.1%), from €108,076 to €120,054
- Taxes +€3,088
up €3,088 (+14.0%), from €22,094 to €25,182
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 | €251,303 | €322,475 | +€71,172 | +28.3% |
| Fixed assets | 21/28 | €2,622 | €4,590 | +€1,969 | +75.1% |
| Tangible fixed assets | 22/27 | €2,622 | €4,590 | +€1,969 | +75.1% |
| Furniture and vehicles | 24 | €688 | €2,855 | +€2,167 | +315% |
| Other tangible fixed assets | 26 | €1,934 | €1,735 | -€198 | -10.3% |
| Current assets | 29/58 | €248,682 | €317,885 | +€69,203 | +27.8% |
| Amounts receivable within one year | 40/41 | €21,541 | €38,107 | +€16,567 | +76.9% |
| Trade receivables | 40 | €21,433 | €38,041 | +€16,608 | +77.5% |
| Other amounts receivable | 41 | €107 | €66 | -€41 | -38.6% |
| Current investments | 50/53 | €75,000 | €0 | -€75,000 | -100% |
| Cash at bank and in hand | 54/58 | €148,418 | €278,232 | +€129,814 | +87.5% |
| Deferred charges and accrued income | 490/1 | €3,723 | €1,545 | -€2,178 | -58.5% |
| Total equity and liabilities | 10/49 | €251,303 | €322,475 | +€71,172 | +28.3% |
| Equity | 10/15 | €188,677 | €30,418 | -€158,258 | -83.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,177 | €27,918 | -€158,258 | -85.0% |
| Amounts payable | 17/49 | €62,626 | €292,057 | +€229,430 | +366% |
| Amounts payable within one year | 42/48 | €62,626 | €291,872 | +€229,245 | +366% |
| Financial debts | 43 | €30 | €0 | -€30 | -100% |
| Credit institutions | 430/8 | €30 | €0 | -€30 | -100% |
| Trade debts | 44 | €2,787 | €1,051 | -€1,735 | -62.3% |
| Suppliers | 440/4 | €2,787 | €1,051 | -€1,735 | -62.3% |
| Taxes, remuneration and social security | 45 | €57,978 | €37,674 | -€20,303 | -35.0% |
| Taxes | 450/3 | €57,978 | €37,674 | -€20,303 | -35.0% |
| Other amounts payable | 47/48 | €1,833 | €253,147 | +€251,314 | +13,713% |
| Accrued charges and deferred income | 492/3 | €0 | €185 | +€185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €977 | €942 | -€34 | -3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €207 | €918 | +€711 | +344% |
| Gross operating margin | 9900 | €108,076 | €120,054 | +€11,979 | +11.1% |
| Operating profit (loss) | 9901 | €106,892 | €118,194 | +€11,302 | +10.6% |
| Financial income | 75/76B | €1,148 | €718 | -€429 | -37.4% |
| Recurring financial income | 75 | €1,148 | €718 | -€429 | -37.4% |
| Financial charges | 65/66B | €2,174 | €1,988 | -€185 | -8.5% |
| Recurring financial charges | 65 | €2,174 | €1,988 | -€185 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €105,866 | €116,924 | +€11,058 | +10.4% |
| Income taxes | 67/77 | €22,094 | €25,182 | +€3,088 | +14.0% |
| Profit (loss) for the period | 9904 | €83,772 | €91,742 | +€7,970 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €83,772 | €91,742 | +€7,970 | +9.5% |
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.