LAMBDAGAMMA: 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.
LAMBDAGAMMA
Largest movements
- Receivables within one year -€114,059
down €114,059 (-100.0%), from €114,059 to €0
of which Trade receivables: -€113,880
- Tangible fixed assets -€48,439
down €48,439 (-5.1%), from €954,194 to €905,755
of which Land and buildings: -€44,865
- Trade debts -€114,862
down €114,862 (-100.0%), from €114,862 to €0
- Debts after one year -€42,614
down €42,614 (-15.5%), from €274,361 to €231,747
- Profit (loss) carried forward -€21,286
down €21,286 (-7.2%), from -€294,145 to -€315,431
- Other debts +€11,306
up €11,306 (+1.2%), from €918,915 to €930,221
- Gross operating margin -€26,095
down €26,095 (-38.1%), from €68,431 to €42,336
- Depreciation -€8,666
down €8,666 (-15.2%), from €57,106 to €48,439
- Financial charges -€1,588
down €1,588 (-13.5%), from €11,722 to €10,134
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 | €1,082,206 | €910,364 | -€171,842 | -15.9% |
| Fixed assets | 21/28 | €954,194 | €905,755 | -€48,439 | -5.1% |
| Tangible fixed assets | 22/27 | €954,194 | €905,755 | -€48,439 | -5.1% |
| Land and buildings | 22 | €943,837 | €898,972 | -€44,865 | -4.8% |
| Plant, machinery and equipment | 23 | €8,820 | €5,525 | -€3,295 | -37.4% |
| Furniture and vehicles | 24 | €1,538 | €1,258 | -€280 | -18.2% |
| Current assets | 29/58 | €128,011 | €4,608 | -€123,403 | -96.4% |
| Amounts receivable within one year | 40/41 | €114,059 | €0 | -€114,059 | -100.0% |
| Trade receivables | 40 | €113,880 | €0 | -€113,880 | -100.0% |
| Other amounts receivable | 41 | €179 | €0 | -€179 | -100.0% |
| Cash at bank and in hand | 54/58 | €13,952 | €4,608 | -€9,344 | -67.0% |
| Total equity and liabilities | 10/49 | €1,082,206 | €910,364 | -€171,842 | -15.9% |
| Equity | 10/15 | -€275,545 | -€296,831 | -€21,286 | -7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€294,145 | -€315,431 | -€21,286 | -7.2% |
| Amounts payable | 17/49 | €1,357,751 | €1,207,194 | -€150,557 | -11.1% |
| Amounts payable after more than one year | 17 | €274,361 | €231,747 | -€42,614 | -15.5% |
| Financial debts | 170/4 | €274,361 | €231,747 | -€42,614 | -15.5% |
| Amounts payable within one year | 42/48 | €1,081,290 | €975,447 | -€105,843 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €43,908 | €41,621 | -€2,287 | -5.2% |
| Trade debts | 44 | €114,862 | €0 | -€114,862 | -100.0% |
| Suppliers | 440/4 | €114,862 | €0 | -€114,862 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,605 | €3,605 | = | 0.0% |
| Taxes | 450/3 | €3,605 | €3,605 | = | 0.0% |
| Other amounts payable | 47/48 | €918,915 | €930,221 | +€11,306 | +1.2% |
| Accrued charges and deferred income | 492/3 | €2,100 | €0 | -€2,100 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,106 | €48,439 | -€8,666 | -15.2% |
| Other operating charges | 640/8 | €5,658 | €5,048 | -€610 | -10.8% |
| Gross operating margin | 9900 | €68,431 | €42,336 | -€26,095 | -38.1% |
| Operating profit (loss) | 9901 | €5,667 | -€11,151 | -€16,819 | |
| Financial income | 75/76B | €73 | €0 | -€73 | -100.0% |
| Recurring financial income | 75 | €73 | €0 | -€73 | -100.0% |
| Financial charges | 65/66B | €11,722 | €10,134 | -€1,588 | -13.5% |
| Recurring financial charges | 65 | €11,722 | €10,134 | -€1,588 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,982 | -€21,286 | -€15,303 | -255.8% |
| Profit (loss) for the period | 9904 | -€5,982 | -€21,286 | -€15,303 | -255.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,982 | -€21,286 | -€15,303 | -255.8% |
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.