Lambda Solutions: 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 Solutions
Largest movements
- Cash -€29,570
down €29,570 (-42.0%), from €70,392 to €40,822
mainly Net result for the year (-€20,080) and Tax, wage and social debts (-€9,385)
- Receivables within one year -€9,195
down €9,195 (-39.8%), from €23,127 to €13,932
of which Trade receivables: -€17,757
- Tangible fixed assets +€1,026
up €1,026 (+15.0%), from €6,843 to €7,870
- Reserves -€20,941
down €20,941 (-37.5%), from €55,770 to €34,829
- Tax, wage and social debts -€9,385
down €9,385 (-63.3%), from €14,822 to €5,437
of which Taxes: -€7,445
- Trade debts -€8,189
down €8,189 (-100%), from €8,189 to €0
- Other debts +€1,199
up €1,199 (+29.5%), from €4,064 to €5,262
- Gross operating margin -€71,815
down €71,815, from €54,808 to -€17,007
- Taxes -€2,562
down €2,562 (-100%), from €2,562 to €0
- Write-downs -€1,650
down €1,650 (-100%), from €1,650 to €0
- Depreciation +€709
up €709 (+47.6%), from €1,488 to €2,197
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 | €101,444 | €64,128 | -€37,316 | -36.8% |
| Fixed assets | 21/28 | €6,843 | €7,870 | +€1,026 | +15.0% |
| Tangible fixed assets | 22/27 | €6,843 | €7,870 | +€1,026 | +15.0% |
| Plant, machinery and equipment | 23 | €6,843 | €7,870 | +€1,026 | +15.0% |
| Current assets | 29/58 | €94,601 | €56,258 | -€38,343 | -40.5% |
| Amounts receivable within one year | 40/41 | €23,127 | €13,932 | -€9,195 | -39.8% |
| Trade receivables | 40 | €18,689 | €932 | -€17,757 | -95.0% |
| Other amounts receivable | 41 | €4,438 | €13,000 | +€8,562 | +193% |
| Cash at bank and in hand | 54/58 | €70,392 | €40,822 | -€29,570 | -42.0% |
| Deferred charges and accrued income | 490/1 | €1,081 | €1,504 | +€423 | +39.1% |
| Total equity and liabilities | 10/49 | €101,444 | €64,128 | -€37,316 | -36.8% |
| Equity | 10/15 | €74,370 | €53,429 | -€20,941 | -28.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,770 | €34,829 | -€20,941 | -37.5% |
| Distributable reserves | 133 | €55,770 | €34,829 | -€20,941 | -37.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,074 | €10,699 | -€16,375 | -60.5% |
| Amounts payable within one year | 42/48 | €27,074 | €10,699 | -€16,375 | -60.5% |
| Trade debts | 44 | €8,189 | €0 | -€8,189 | -100% |
| Suppliers | 440/4 | €8,189 | €0 | -€8,189 | -100% |
| Taxes, remuneration and social security | 45 | €14,822 | €5,437 | -€9,385 | -63.3% |
| Taxes | 450/3 | €10,532 | €3,087 | -€7,445 | -70.7% |
| Remuneration and social security | 454/9 | €4,290 | €2,350 | -€1,940 | -45.2% |
| Other amounts payable | 47/48 | €4,064 | €5,262 | +€1,199 | +29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,488 | €2,197 | +€709 | +47.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,650 | €0 | -€1,650 | -100% |
| Other operating charges | 640/8 | €592 | €610 | +€18 | +3.0% |
| Non-recurring operating charges | 66A | - | €123 | +€123 | |
| Gross operating margin | 9900 | €54,808 | -€17,007 | -€71,815 | |
| Operating profit (loss) | 9901 | €51,078 | -€19,937 | -€71,015 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €130 | €143 | +€12 | +9.5% |
| Recurring financial charges | 65 | €130 | €143 | +€12 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €50,947 | -€20,080 | -€71,027 | |
| Income taxes | 67/77 | €2,562 | €0 | -€2,562 | -100% |
| Profit (loss) for the period | 9904 | €48,385 | -€20,080 | -€68,465 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,385 | -€20,080 | -€68,465 |
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 14 October 2026 via checked.be.