LAMBEDIR: what changed
Two fiscal 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.
LAMBEDIR
Largest movements
- Cash +€59,134
up €59,134 (+283.4%), from €20,867 to €80,001
mainly Net result for the year (+€102,219) and Depreciation (+€54,112)
- Tangible fixed assets -€45,437
down €45,437 (-6.6%), from €692,277 to €646,840
of which Land and buildings: -€25,786
- Current investments +€30,000
up €30,000 (+20.7%), from €145,000 to €175,000
- Reserves +€102,219
up €102,219 (+20.2%), from €505,525 to €607,743
of which Distributable reserves: +€102,219
- Debts after one year -€28,077
down €28,077 (-100.0%), from €28,077 to €0
- Other debts -€22,216
down €22,216 (-4.3%), from €513,839 to €491,623
- Gross operating margin +€4,422
up €4,422 (+2.1%), from €205,828 to €210,250
- Taxes +€3,233
up €3,233 (+6.9%), from €46,756 to €49,989
- Financial income +€2,615
up €2,615 (+9.9%), from €26,374 to €28,990
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 | €1,401,397 | €1,433,971 | +€32,574 | +2.3% |
| Fixed assets | 21/28 | €692,277 | €646,840 | -€45,437 | -6.6% |
| Tangible fixed assets | 22/27 | €692,277 | €646,840 | -€45,437 | -6.6% |
| Land and buildings | 22 | €555,969 | €530,183 | -€25,786 | -4.6% |
| Furniture and vehicles | 24 | €63,087 | €47,212 | -€15,875 | -25.2% |
| Other tangible fixed assets | 26 | €73,221 | €69,445 | -€3,776 | -5.2% |
| Current assets | 29/58 | €709,120 | €787,131 | +€78,011 | +11.0% |
| Amounts receivable after more than one year | 29 | €500,000 | €500,000 | = | 0.0% |
| Other amounts receivable | 291 | €500,000 | €500,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,402 | €3,829 | -€11,572 | -75.1% |
| Trade receivables | 40 | €14,741 | €3,829 | -€10,912 | -74.0% |
| Other amounts receivable | 41 | €661 | €0 | -€661 | -100.0% |
| Current investments | 50/53 | €145,000 | €175,000 | +€30,000 | +20.7% |
| Cash at bank and in hand | 54/58 | €20,867 | €80,001 | +€59,134 | +283.4% |
| Deferred charges and accrued income | 490/1 | €27,851 | €28,300 | +€449 | +1.6% |
| Total equity and liabilities | 10/49 | €1,401,397 | €1,433,971 | +€32,574 | +2.3% |
| Equity | 10/15 | €770,783 | €873,002 | +€102,219 | +13.3% |
| Contributions | 10/11 | €265,258 | €265,258 | = | 0.0% |
| Capital | 10 | €265,015 | €265,015 | = | 0.0% |
| Issued capital | 100 | €265,015 | €265,015 | = | 0.0% |
| Outside capital | 11 | €244 | €244 | = | 0.0% |
| Share premium | 1100/10 | €244 | €244 | = | 0.0% |
| Reserves | 13 | €505,525 | €607,743 | +€102,219 | +20.2% |
| Non-distributable reserves | 130/1 | €30,515 | €30,515 | = | 0.0% |
| Legal reserve | 130 | €30,515 | €30,515 | = | 0.0% |
| Distributable reserves | 133 | €475,010 | €577,229 | +€102,219 | +21.5% |
| Amounts payable | 17/49 | €630,614 | €560,969 | -€69,644 | -11.0% |
| Amounts payable after more than one year | 17 | €28,077 | €0 | -€28,077 | -100.0% |
| Financial debts | 170/4 | €28,077 | €0 | -€28,077 | -100.0% |
| Amounts payable within one year | 42/48 | €577,003 | €534,432 | -€42,571 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €41,725 | €28,077 | -€13,648 | -32.7% |
| Trade debts | 44 | €2,212 | €2,158 | -€54 | -2.4% |
| Suppliers | 440/4 | €2,212 | €2,158 | -€54 | -2.4% |
| Taxes, remuneration and social security | 45 | €19,227 | €12,574 | -€6,653 | -34.6% |
| Taxes | 450/3 | €19,227 | €12,574 | -€6,653 | -34.6% |
| Other amounts payable | 47/48 | €513,839 | €491,623 | -€22,216 | -4.3% |
| Accrued charges and deferred income | 492/3 | €25,534 | €26,538 | +€1,003 | +3.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,188 | €54,112 | -€76 | -0.1% |
| Other operating charges | 640/8 | €6,031 | €6,176 | +€145 | +2.4% |
| Gross operating margin | 9900 | €205,828 | €210,250 | +€4,422 | +2.1% |
| Operating profit (loss) | 9901 | €145,608 | €149,962 | +€4,354 | +3.0% |
| Financial income | 75/76B | €26,374 | €28,990 | +€2,615 | +9.9% |
| Recurring financial income | 75 | €26,374 | €28,990 | +€2,615 | +9.9% |
| Financial charges | 65/66B | €26,881 | €26,744 | -€137 | -0.5% |
| Recurring financial charges | 65 | €26,881 | €26,744 | -€137 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €145,102 | €152,207 | +€7,106 | +4.9% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €46,756 | €49,989 | +€3,233 | +6.9% |
| Profit (loss) for the period | 9904 | €98,346 | €102,219 | +€3,873 | +3.9% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €98,346 | €102,219 | +€3,873 | +3.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.