LAMBDA SOFTWARE: 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 SOFTWARE
Largest movements
- Cash +€28,474
up €28,474 (+69.1%), from €41,178 to €69,653
mainly Net result for the year (+€37,972) and Trade debts (+€2,469)
- Receivables within one year +€6,699
up €6,699 (+99.1%), from €6,761 to €13,460
of which Trade receivables: +€11,023
- Tangible fixed assets +€4,165
up €4,165 (+266.2%), from €1,564 to €5,729
of which Other tangible fixed assets: +€3,038
- Reserves +€37,972
up €37,972 (+83.2%), from €45,657 to €83,629
- Trade debts +€2,469
up €2,469 (+117.0%), from €2,111 to €4,580
- Tax, wage and social debts -€1,090
no longer reported in 2025 (was €1,090)
- Gross operating margin +€13,192
up €13,192 (+34.5%), from €38,224 to €51,417
- Taxes +€2,687
up €2,687 (+36.0%), from €7,466 to €10,153
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 | €55,225 | €94,346 | +€39,121 | +70.8% |
| Fixed assets | 21/28 | €1,564 | €5,729 | +€4,165 | +266.2% |
| Tangible fixed assets | 22/27 | €1,564 | €5,729 | +€4,165 | +266.2% |
| Plant, machinery and equipment | 23 | €820 | €368 | -€452 | -55.1% |
| Furniture and vehicles | 24 | €744 | €2,323 | +€1,579 | +212.3% |
| Other tangible fixed assets | 26 | - | €3,038 | +€3,038 | |
| Current assets | 29/58 | €53,661 | €88,617 | +€34,956 | +65.1% |
| Amounts receivable within one year | 40/41 | €6,761 | €13,460 | +€6,699 | +99.1% |
| Trade receivables | 40 | - | €11,023 | +€11,023 | |
| Other amounts receivable | 41 | €6,761 | €2,437 | -€4,324 | -63.9% |
| Cash at bank and in hand | 54/58 | €41,178 | €69,653 | +€28,474 | +69.1% |
| Deferred charges and accrued income | 490/1 | €5,721 | €5,504 | -€217 | -3.8% |
| Total equity and liabilities | 10/49 | €55,225 | €94,346 | +€39,121 | +70.8% |
| Equity | 10/15 | €50,657 | €88,629 | +€37,972 | +75.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,657 | €83,629 | +€37,972 | +83.2% |
| Distributable reserves | 133 | €45,657 | €83,629 | +€37,972 | +83.2% |
| Amounts payable | 17/49 | €4,568 | €5,717 | +€1,149 | +25.2% |
| Amounts payable within one year | 42/48 | €4,568 | €5,717 | +€1,149 | +25.2% |
| Trade debts | 44 | €2,111 | €4,580 | +€2,469 | +117.0% |
| Suppliers | 440/4 | €2,111 | €4,580 | +€2,469 | +117.0% |
| Taxes, remuneration and social security | 45 | €1,090 | - | -€1,090 | |
| Taxes | 450/3 | €1,090 | - | -€1,090 | |
| Other amounts payable | 47/48 | €1,367 | €1,137 | -€230 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,285 | €1,596 | +€311 | +24.2% |
| Other operating charges | 640/8 | €539 | €538 | -€1 | -0.2% |
| Gross operating margin | 9900 | €38,224 | €51,417 | +€13,192 | +34.5% |
| Operating profit (loss) | 9901 | €36,400 | €49,282 | +€12,883 | +35.4% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,319 | €1,161 | -€157 | -11.9% |
| Recurring financial charges | 65 | €1,319 | €1,161 | -€157 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €35,081 | €48,125 | +€13,044 | +37.2% |
| Income taxes | 67/77 | €7,466 | €10,153 | +€2,687 | +36.0% |
| Profit (loss) for the period | 9904 | €27,615 | €37,972 | +€10,357 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,615 | €37,972 | +€10,357 | +37.5% |
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 12 October 2026 via checked.be.