LAMBDA TECHNOLOGIES: 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 TECHNOLOGIES
Largest movements
- Cash -€50,654
down €50,654 (-14.9%), from €338,974 to €288,320
mainly Accrued charges and deferred income (-€28,000) and Trade debts (-€17,479)
- Tangible fixed assets -€18,371
down €18,371 (-14.7%), from €125,039 to €106,668
of which Furniture and vehicles: -€12,390
- Receivables within one year +€9,267
up €9,267 (+22.9%), from €40,450 to €49,717
of which Trade receivables: +€10,676
- Accrued charges and deferred income -€28,000
no longer reported in 2025 (was €28,000)
- Reserves +€22,778
up €22,778 (+6.5%), from €350,728 to €373,506
of which Distributable reserves: +€22,778
- Trade debts -€17,479
down €17,479 (-79.4%), from €22,009 to €4,530
- Debts after one year -€17,331
down €17,331 (-35.0%), from €49,538 to €32,207
- Tax, wage and social debts -€15,285
down €15,285 (-49.0%), from €31,209 to €15,924
- Gross operating margin -€38,129
down €38,129 (-32.9%), from €116,050 to €77,921
- Taxes -€13,260
down €13,260 (-38.6%), from €34,364 to €21,104
- Depreciation +€4,199
up €4,199 (+20.4%), from €20,622 to €24,821
- Financial charges -€2,305
down €2,305 (-30.8%), from €7,477 to €5,171
- Other operating charges +€1,955
up €1,955 (+65.2%), from €3,001 to €4,956
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 | €509,441 | €449,698 | -€59,743 | -11.7% |
| Fixed assets | 21/28 | €130,017 | €111,661 | -€18,356 | -14.1% |
| Tangible fixed assets | 22/27 | €125,039 | €106,668 | -€18,371 | -14.7% |
| Land and buildings | 22 | €53,219 | €47,157 | -€6,063 | -11.4% |
| Plant, machinery and equipment | 23 | €24,063 | €24,144 | +€81 | +0.3% |
| Furniture and vehicles | 24 | €47,757 | €35,368 | -€12,390 | -25.9% |
| Financial fixed assets | 28 | €4,978 | €4,993 | +€15 | +0.3% |
| Current assets | 29/58 | €379,424 | €338,037 | -€41,387 | -10.9% |
| Amounts receivable within one year | 40/41 | €40,450 | €49,717 | +€9,267 | +22.9% |
| Trade receivables | 40 | €30,659 | €41,335 | +€10,676 | +34.8% |
| Other amounts receivable | 41 | €9,791 | €8,382 | -€1,409 | -14.4% |
| Cash at bank and in hand | 54/58 | €338,974 | €288,320 | -€50,654 | -14.9% |
| Total equity and liabilities | 10/49 | €509,441 | €449,698 | -€59,743 | -11.7% |
| Equity | 10/15 | €356,928 | €379,706 | +€22,778 | +6.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €350,728 | €373,506 | +€22,778 | +6.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €348,868 | €371,646 | +€22,778 | +6.5% |
| Amounts payable | 17/49 | €152,513 | €69,993 | -€82,520 | -54.1% |
| Amounts payable after more than one year | 17 | €49,538 | €32,207 | -€17,331 | -35.0% |
| Financial debts | 170/4 | €49,538 | €32,207 | -€17,331 | -35.0% |
| Amounts payable within one year | 42/48 | €74,974 | €37,785 | -€37,189 | -49.6% |
| Current portion of amounts payable after more than one year | 42 | €21,756 | €17,331 | -€4,425 | -20.3% |
| Trade debts | 44 | €22,009 | €4,530 | -€17,479 | -79.4% |
| Suppliers | 440/4 | €22,009 | €4,530 | -€17,479 | -79.4% |
| Taxes, remuneration and social security | 45 | €31,209 | €15,924 | -€15,285 | -49.0% |
| Taxes | 450/3 | €31,209 | €15,924 | -€15,285 | -49.0% |
| Accrued charges and deferred income | 492/3 | €28,000 | - | -€28,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,622 | €24,821 | +€4,199 | +20.4% |
| Other operating charges | 640/8 | €3,001 | €4,956 | +€1,955 | +65.2% |
| Gross operating margin | 9900 | €116,050 | €77,921 | -€38,129 | -32.9% |
| Operating profit (loss) | 9901 | €92,427 | €48,144 | -€44,283 | -47.9% |
| Financial income | 75/76B | €713 | €909 | +€196 | +27.4% |
| Recurring financial income | 75 | €713 | €909 | +€196 | +27.4% |
| Financial charges | 65/66B | €7,477 | €5,171 | -€2,305 | -30.8% |
| Recurring financial charges | 65 | €7,477 | €5,171 | -€2,305 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €85,664 | €43,882 | -€41,782 | -48.8% |
| Income taxes | 67/77 | €34,364 | €21,104 | -€13,260 | -38.6% |
| Profit (loss) for the period | 9904 | €51,300 | €22,778 | -€28,522 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,300 | €22,778 | -€28,522 | -55.6% |
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.