LAMBELAUR: 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.
LAMBELAUR
Largest movements
- Tangible fixed assets -€29,650
down €29,650 (-16.2%), from €183,547 to €153,897
of which Land and buildings: -€16,681
- Current investments +€20,000
up €20,000 (+5.9%), from €340,000 to €360,000
- Accrued charges and deferred income +€11,052
up €11,052 (+46.0%), from €24,015 to €35,067
- Financial charges +€11,391
up €11,391 (+46.2%), from €24,661 to €36,052
- Taxes -€7,210
down €7,210 (-75.1%), from €9,599 to €2,389
- Gross operating margin -€6,760
down €6,760 (-15.2%), from €44,400 to €37,639
- Depreciation +€5,392
up €5,392 (+20.7%), from €26,049 to €31,441
- Financial income -€2,446
down €2,446 (-6.4%), from €38,431 to €35,985
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 | €1,065,574 | €1,069,579 | +€4,006 | +0.4% |
| Fixed assets | 21/28 | €183,547 | €153,897 | -€29,650 | -16.2% |
| Tangible fixed assets | 22/27 | €183,547 | €153,897 | -€29,650 | -16.2% |
| Land and buildings | 22 | €119,217 | €102,536 | -€16,681 | -14.0% |
| Plant, machinery and equipment | 23 | €1,568 | €2,716 | +€1,148 | +73.2% |
| Furniture and vehicles | 24 | €62,762 | €48,645 | -€14,117 | -22.5% |
| Current assets | 29/58 | €882,027 | €915,683 | +€33,655 | +3.8% |
| 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 | €430 | €5,857 | +€5,427 | +1,262% |
| Other amounts receivable | 41 | €430 | €5,857 | +€5,427 | +1,262% |
| Current investments | 50/53 | €340,000 | €360,000 | +€20,000 | +5.9% |
| Cash at bank and in hand | 54/58 | €14,346 | €22,477 | +€8,130 | +56.7% |
| Deferred charges and accrued income | 490/1 | €27,251 | €27,349 | +€98 | +0.4% |
| Total equity and liabilities | 10/49 | €1,065,574 | €1,069,579 | +€4,006 | +0.4% |
| Equity | 10/15 | €541,166 | €541,310 | +€145 | 0.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €479,666 | €479,810 | +€145 | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €473,516 | €473,660 | +€145 | 0.0% |
| Amounts payable | 17/49 | €524,408 | €528,269 | +€3,861 | +0.7% |
| Amounts payable within one year | 42/48 | €500,394 | €493,202 | -€7,191 | -1.4% |
| Trade debts | 44 | €2,636 | €3,117 | +€481 | +18.2% |
| Suppliers | 440/4 | €2,636 | €3,117 | +€481 | +18.2% |
| Taxes, remuneration and social security | 45 | €2,378 | €2,005 | -€373 | -15.7% |
| Taxes | 450/3 | €2,378 | €2,005 | -€373 | -15.7% |
| Other amounts payable | 47/48 | €495,380 | €488,080 | -€7,300 | -1.5% |
| Accrued charges and deferred income | 492/3 | €24,015 | €35,067 | +€11,052 | +46.0% |
| Non-recurring operating income | 76A | €8,000 | €0 | -€8,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,049 | €31,441 | +€5,392 | +20.7% |
| Other operating charges | 640/8 | €3,597 | €3,598 | +€1 | 0.0% |
| Gross operating margin | 9900 | €44,400 | €37,639 | -€6,760 | -15.2% |
| Operating profit (loss) | 9901 | €14,754 | €2,601 | -€12,153 | -82.4% |
| Financial income | 75/76B | €38,431 | €35,985 | -€2,446 | -6.4% |
| Recurring financial income | 75 | €38,431 | €35,985 | -€2,446 | -6.4% |
| Financial charges | 65/66B | €24,661 | €36,052 | +€11,391 | +46.2% |
| Recurring financial charges | 65 | €24,661 | €36,052 | +€11,391 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | €28,524 | €2,534 | -€25,990 | -91.1% |
| Income taxes | 67/77 | €9,599 | €2,389 | -€7,210 | -75.1% |
| Profit (loss) for the period | 9904 | €18,925 | €145 | -€18,780 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,925 | €145 | -€18,780 | -99.2% |
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 18 October 2026 via checked.be.