LAMBEFIMMO: 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.
What changed
LAMBEFIMMO
NACE 64.210, Activities of holding companies
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€335,805
2024 · €58,484+€277,321
Equity
€16.4m
2024 · €16.1m+€295,805
Cash
€643,300
2024 · €135,153+€508,148
Balance sheet total
€22.4m
2024 · €22.2m+€222,915
Largest movements
Assets
- Cash +€508,148
up €508,148 (+376.0%), from €135,153 to €643,300
mainly Net result for the year (+€335,805) and Depreciation (+€251,504)
Equity and liabilities
- Profit (loss) carried forward +€300,466
up €300,466 (+9.5%), from -€3.2m to -€2.9m
Income statement
- Depreciation -€278,051
down €278,051 (-52.5%), from €529,556 to €251,504
- Gross operating margin +€211,691
up €211,691 (+24.7%), from €856,491 to €1.1m
- Taxes +€167,796
new in 2025: €167,796
- Financial income -€92,494
down €92,494 (-96.6%), from €95,753 to €3,259
- Other operating charges -€51,248
down €51,248 (-58.3%), from €87,968 to €36,719
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.
Result 2024
€58,484
Gross operating margin
+€211,691
Depreciation
+€278,051
Other operating charges
+€51,248
Other operating items
-€598
Financial income
-€92,494
Financial charges
-€2,781
Taxes
-€167,796
Result 2025
€335,805
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.
From operations
+€685,313
Investment
-€137,166
Financing
-€40,000
Cash 2024
€135,153
From operations (derived)
+€685,313
Net result for the year
+€335,805
Depreciation
+€251,504
Receivables within one year
+€222,329
Deferred charges and accrued income
-€51,435
Provisions
-€1,554
Trade debts
+€24,191
Tax, wage and social debts
+€24,496
Other debts
-€68,988
Accrued charges and deferred income
-€51,035
Investment (derived)
-€137,166
Investment in fixed assets (net)
-€137,166
Financing
-€40,000
Contributions, distributions and other
-€40,000
Cash 2025
€643,300
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,170,451 | €22,393,366 | +€222,915 | +1.0% |
| Fixed assets | 21/28 | €21,781,589 | €21,667,251 | -€114,339 | -0.5% |
| Tangible fixed assets | 22/27 | €21,738,915 | €21,657,077 | -€81,838 | -0.4% |
| Land and buildings | 22 | €21,738,915 | €21,657,077 | -€81,838 | -0.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €42,675 | €10,174 | -€32,501 | -76.2% |
| Current assets | 29/58 | €388,861 | €726,115 | +€337,254 | +86.7% |
| Amounts receivable within one year | 40/41 | €235,963 | €13,634 | -€222,329 | -94.2% |
| Trade receivables | 40 | €112,259 | €13,634 | -€98,625 | -87.9% |
| Other amounts receivable | 41 | €123,704 | €0 | -€123,704 | -100.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €135,153 | €643,300 | +€508,148 | +376.0% |
| Deferred charges and accrued income | 490/1 | €17,745 | €69,181 | +€51,435 | +289.9% |
| Total equity and liabilities | 10/49 | €22,170,451 | €22,393,366 | +€222,915 | +1.0% |
| Equity | 10/15 | €16,111,249 | €16,407,054 | +€295,805 | +1.8% |
| Contributions | 10/11 | €2,500,000 | €2,500,000 | = | 0.0% |
| Capital | 10 | €2,500,000 | €2,500,000 | = | 0.0% |
| Issued capital | 100 | €2,500,000 | €2,500,000 | = | 0.0% |
| Revaluation surpluses | 12 | €16,609,978 | €16,609,978 | = | 0.0% |
| Reserves | 13 | €180,502 | €175,841 | -€4,661 | -2.6% |
| Tax-exempt reserves | 132 | €180,502 | €175,841 | -€4,661 | -2.6% |
| Profit (loss) carried forward | 14 | -€3,179,231 | -€2,878,765 | +€300,466 | +9.5% |
| Provisions and deferred taxes | 16 | €60,167 | €58,614 | -€1,554 | -2.6% |
| Deferred taxes | 168 | €60,167 | €58,614 | -€1,554 | -2.6% |
| Amounts payable | 17/49 | €5,999,034 | €5,927,698 | -€71,336 | -1.2% |
| Amounts payable after more than one year | 17 | €4,911,025 | €4,911,025 | = | 0.0% |
| Financial debts | 170/4 | €4,900,000 | €4,900,000 | = | 0.0% |
| Other amounts payable | 178/9 | €11,025 | €11,025 | = | 0.0% |
| Amounts payable within one year | 42/48 | €791,975 | €771,673 | -€20,302 | -2.6% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €39,023 | €63,214 | +€24,191 | +62.0% |
| Suppliers | 440/4 | €39,023 | €63,214 | +€24,191 | +62.0% |
| Taxes, remuneration and social security | 45 | €19,941 | €44,437 | +€24,496 | +122.8% |
| Taxes | 450/3 | €19,941 | €44,437 | +€24,496 | +122.8% |
| Other amounts payable | 47/48 | €733,010 | €664,022 | -€68,988 | -9.4% |
| Accrued charges and deferred income | 492/3 | €296,035 | €245,000 | -€51,035 | -17.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €529,556 | €251,504 | -€278,051 | -52.5% |
| Other operating charges | 640/8 | €87,968 | €36,719 | -€51,248 | -58.3% |
| Non-recurring operating charges | 66A | - | €598 | +€598 | |
| Gross operating margin | 9900 | €856,491 | €1,068,182 | +€211,691 | +24.7% |
| Operating profit (loss) | 9901 | €238,968 | €779,360 | +€540,392 | +226.1% |
| Financial income | 75/76B | €95,753 | €3,259 | -€92,494 | -96.6% |
| Recurring financial income | 75 | €95,753 | €3,259 | -€92,494 | -96.6% |
| Financial charges | 65/66B | €277,791 | €280,572 | +€2,781 | +1.0% |
| Recurring financial charges | 65 | €277,791 | €248,071 | -€29,720 | -10.7% |
| Non-recurring financial charges | 66B | - | €32,501 | +€32,501 | |
| Profit (loss) for the period before taxes | 9903 | €56,931 | €502,047 | +€445,117 | +781.9% |
| Transfer from deferred taxes | 780 | €1,554 | €1,554 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | - | €167,796 | +€167,796 | |
| Profit (loss) for the period | 9904 | €58,484 | €335,805 | +€277,321 | +474.2% |
| Transfer from tax-exempt reserves | 789 | €4,661 | €4,661 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €63,145 | €340,466 | +€277,321 | +439.2% |
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 6 October 2026 via checked.be.