Lambda Tech: 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 Tech
Largest movements
- Current investments +€30,000
new in 2025: €30,000
- Cash +€23,687
up €23,687 (+9.1%), from €260,687 to €284,374
mainly Other debts (+€193,655) and Net result for the year (+€71,598)
- Receivables within one year +€4,123
up €4,123 (+20.9%), from €19,771 to €23,894
of which Trade receivables: +€2,440
- Other debts +€193,655
up €193,655 (+806.1%), from €24,024 to €217,680
- Reserves -€135,641
down €135,641 (-62.3%), from €217,803 to €82,162
- Gross operating margin -€11,934
down €11,934 (-11.2%), from €106,795 to €94,861
- Taxes -€4,310
down €4,310 (-19.0%), from €22,627 to €18,317
- Financial income -€3,282
down €3,282 (-100.0%), from €3,282 to €0
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 | €284,625 | €340,696 | +€56,071 | +19.7% |
| Fixed assets | 21/28 | €3,478 | €1,758 | -€1,720 | -49.5% |
| Tangible fixed assets | 22/27 | €3,478 | €1,758 | -€1,720 | -49.5% |
| Plant, machinery and equipment | 23 | €440 | €0 | -€440 | -100.0% |
| Furniture and vehicles | 24 | €3,039 | €1,758 | -€1,281 | -42.1% |
| Current assets | 29/58 | €281,147 | €338,938 | +€57,791 | +20.6% |
| Amounts receivable within one year | 40/41 | €19,771 | €23,894 | +€4,123 | +20.9% |
| Trade receivables | 40 | €19,771 | €22,211 | +€2,440 | +12.3% |
| Other amounts receivable | 41 | €0 | €1,683 | +€1,683 | |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €260,687 | €284,374 | +€23,687 | +9.1% |
| Deferred charges and accrued income | 490/1 | €688 | €670 | -€19 | -2.7% |
| Total equity and liabilities | 10/49 | €284,625 | €340,696 | +€56,071 | +19.7% |
| Equity | 10/15 | €222,803 | €87,162 | -€135,641 | -60.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €217,803 | €82,162 | -€135,641 | -62.3% |
| Distributable reserves | 133 | €217,803 | €82,162 | -€135,641 | -62.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €61,822 | €253,534 | +€191,712 | +310.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €61,822 | €253,534 | +€191,712 | +310.1% |
| Current portion of amounts payable after more than one year | 42 | €2,121 | €0 | -€2,121 | -100.0% |
| Trade debts | 44 | €1,157 | €1,173 | +€16 | +1.4% |
| Suppliers | 440/4 | €1,157 | €1,173 | +€16 | +1.4% |
| Taxes, remuneration and social security | 45 | €34,520 | €34,682 | +€162 | +0.5% |
| Taxes | 450/3 | €34,520 | €34,682 | +€162 | +0.5% |
| Other amounts payable | 47/48 | €24,024 | €217,680 | +€193,655 | +806.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,386 | €1,720 | -€666 | -27.9% |
| Other operating charges | 640/8 | €714 | €725 | +€11 | +1.6% |
| Gross operating margin | 9900 | €106,795 | €94,861 | -€11,934 | -11.2% |
| Operating profit (loss) | 9901 | €103,695 | €92,415 | -€11,280 | -10.9% |
| Financial income | 75/76B | €3,282 | €0 | -€3,282 | -100.0% |
| Recurring financial income | 75 | €3,282 | €0 | -€3,282 | -100.0% |
| Financial charges | 65/66B | €2,188 | €2,500 | +€312 | +14.2% |
| Recurring financial charges | 65 | €2,188 | €2,500 | +€312 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €104,789 | €89,915 | -€14,873 | -14.2% |
| Income taxes | 67/77 | €22,627 | €18,317 | -€4,310 | -19.0% |
| Profit (loss) for the period | 9904 | €82,162 | €71,598 | -€10,564 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €82,162 | €71,598 | -€10,564 | -12.9% |
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 10 October 2026 via checked.be.