LAMBEETS MTH: 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.
LAMBEETS MTH
Largest movements
- Tangible fixed assets +€260,469
up €260,469 (+138.3%), from €188,363 to €448,832
of which Land and buildings: +€279,414
- Cash -€152,086
down €152,086 (-14.1%), from €1.1m to €925,365
mainly Investment in fixed assets (net) (-€295,018) and Contributions, distributions and other (-€147,864)
- Reserves +€93,076
up €93,076 (+7.6%), from €1.2m to €1.3m
- Trade debts +€18,267
up €18,267 (+221.8%), from €8,237 to €26,504
- Financial income -€20,624
down €20,624 (-91.0%), from €22,657 to €2,033
- Taxes -€16,064
down €16,064 (-13.0%), from €123,718 to €107,654
- Depreciation +€15,407
up €15,407 (+80.5%), from €19,142 to €34,549
- Gross operating margin -€11,503
down €11,503 (-2.7%), from €423,112 to €411,609
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 | €1,268,114 | €1,385,041 | +€116,927 | +9.2% |
| Fixed assets | 21/28 | €188,363 | €448,832 | +€260,469 | +138.3% |
| Tangible fixed assets | 22/27 | €188,363 | €448,832 | +€260,469 | +138.3% |
| Land and buildings | 22 | €106,448 | €385,862 | +€279,414 | +262.5% |
| Plant, machinery and equipment | 23 | €13,119 | €9,728 | -€3,391 | -25.8% |
| Furniture and vehicles | 24 | €68,403 | €53,077 | -€15,326 | -22.4% |
| Other tangible fixed assets | 26 | €393 | €165 | -€228 | -58.0% |
| Current assets | 29/58 | €1,079,751 | €936,209 | -€143,542 | -13.3% |
| Cash at bank and in hand | 54/58 | €1,077,451 | €925,365 | -€152,086 | -14.1% |
| Deferred charges and accrued income | 490/1 | €2,300 | €10,844 | +€8,544 | +371.5% |
| Total equity and liabilities | 10/49 | €1,268,114 | €1,385,041 | +€116,927 | +9.2% |
| Equity | 10/15 | €1,227,072 | €1,320,148 | +€93,076 | +7.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,220,872 | €1,313,948 | +€93,076 | +7.6% |
| Distributable reserves | 133 | €1,220,872 | €1,313,948 | +€93,076 | +7.6% |
| Amounts payable | 17/49 | €41,042 | €64,893 | +€23,851 | +58.1% |
| Amounts payable within one year | 42/48 | €41,042 | €64,893 | +€23,851 | +58.1% |
| Trade debts | 44 | €8,237 | €26,504 | +€18,267 | +221.8% |
| Suppliers | 440/4 | €8,237 | €26,504 | +€18,267 | +221.8% |
| Taxes, remuneration and social security | 45 | €18,117 | €25,247 | +€7,130 | +39.4% |
| Taxes | 450/3 | €16,621 | €23,673 | +€7,052 | +42.4% |
| Remuneration and social security | 454/9 | €1,496 | €1,574 | +€78 | +5.2% |
| Other amounts payable | 47/48 | €14,688 | €13,142 | -€1,546 | -10.5% |
| Remuneration, social security and pensions | 62 | €22,551 | €22,981 | +€430 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,142 | €34,549 | +€15,407 | +80.5% |
| Other operating charges | 640/8 | €6,047 | €5,018 | -€1,029 | -17.0% |
| Gross operating margin | 9900 | €423,112 | €411,609 | -€11,503 | -2.7% |
| Operating profit (loss) | 9901 | €375,372 | €349,061 | -€26,311 | -7.0% |
| Financial income | 75/76B | €22,657 | €2,033 | -€20,624 | -91.0% |
| Recurring financial income | 75 | €22,657 | €2,033 | -€20,624 | -91.0% |
| Financial charges | 65/66B | €994 | €2,500 | +€1,506 | +151.5% |
| Recurring financial charges | 65 | €994 | €2,500 | +€1,506 | +151.5% |
| Profit (loss) for the period before taxes | 9903 | €397,035 | €348,594 | -€48,441 | -12.2% |
| Income taxes | 67/77 | €123,718 | €107,654 | -€16,064 | -13.0% |
| Profit (loss) for the period | 9904 | €273,317 | €240,940 | -€32,377 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €273,317 | €240,940 | -€32,377 | -11.8% |
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 10 October 2026 via checked.be.