Lambermont: 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.
Lambermont
Largest movements
- Cash +€54,721
up €54,721 (+380.4%), from €14,385 to €69,106
mainly Depreciation (+€89,773) and Other debts (+€27,984)
- Tangible fixed assets -€37,499
down €37,499 (-3.6%), from €1.0m to €1.0m
of which Other tangible fixed assets: -€27,000
- Deferred charges and accrued income +€11,058
up €11,058 (+422.2%), from €2,619 to €13,677
- Other debts +€27,984
up €27,984 (+2.0%), from €1.4m to €1.4m
- Trade debts -€26,829
down €26,829 (-46.9%), from €57,148 to €30,319
- Profit (loss) carried forward +€22,198
up €22,198 (+1.9%), from -€1.2m to -€1.1m
- Gross operating margin +€90,399
up €90,399 (+270.1%), from €33,465 to €123,864
- Depreciation +€17,211
up €17,211 (+23.7%), from €72,563 to €89,773
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 | €1,057,043 | €1,085,323 | +€28,280 | +2.7% |
| Fixed assets | 21/28 | €1,040,039 | €1,002,540 | -€37,499 | -3.6% |
| Tangible fixed assets | 22/27 | €1,040,039 | €1,002,540 | -€37,499 | -3.6% |
| Land and buildings | 22 | €536,197 | €517,258 | -€18,939 | -3.5% |
| Furniture and vehicles | 24 | €11,034 | €19,473 | +€8,440 | +76.5% |
| Other tangible fixed assets | 26 | €492,808 | €465,808 | -€27,000 | -5.5% |
| Current assets | 29/58 | €17,004 | €82,784 | +€65,780 | +386.8% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €14,385 | €69,106 | +€54,721 | +380.4% |
| Deferred charges and accrued income | 490/1 | €2,619 | €13,677 | +€11,058 | +422.2% |
| Total equity and liabilities | 10/49 | €1,057,043 | €1,085,323 | +€28,280 | +2.7% |
| Equity | 10/15 | -€417,306 | -€395,107 | +€22,198 | +5.3% |
| Contributions | 10/11 | €720,000 | €720,000 | = | 0.0% |
| Capital | 10 | €720,000 | €720,000 | = | 0.0% |
| Issued capital | 100 | €720,000 | €720,000 | = | 0.0% |
| Reserves | 13 | €20,597 | €20,597 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,092 | €3,092 | = | 0.0% |
| Legal reserve | 130 | €3,092 | €3,092 | = | 0.0% |
| Distributable reserves | 133 | €17,505 | €17,505 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,157,903 | -€1,135,705 | +€22,198 | +1.9% |
| Amounts payable | 17/49 | €1,474,349 | €1,480,431 | +€6,082 | +0.4% |
| Amounts payable after more than one year | 17 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 178/9 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,472,349 | €1,473,504 | +€1,156 | +0.1% |
| Trade debts | 44 | €57,148 | €30,319 | -€26,829 | -46.9% |
| Suppliers | 440/4 | €57,148 | €30,319 | -€26,829 | -46.9% |
| Other amounts payable | 47/48 | €1,415,201 | €1,443,185 | +€27,984 | +2.0% |
| Accrued charges and deferred income | 492/3 | €0 | €4,926 | +€4,926 | |
| Non-recurring operating income | 76A | - | €38,212 | +€38,212 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,563 | €89,773 | +€17,211 | +23.7% |
| Other operating charges | 640/8 | €10,414 | €11,511 | +€1,096 | +10.5% |
| Non-recurring operating charges | 66A | €13,500 | €0 | -€13,500 | -100.0% |
| Gross operating margin | 9900 | €33,465 | €123,864 | +€90,399 | +270.1% |
| Operating profit (loss) | 9901 | -€63,012 | €22,580 | +€85,592 | |
| Financial income | 75/76B | €80 | €0 | -€80 | -100.0% |
| Recurring financial income | 75 | €80 | €0 | -€80 | -100.0% |
| Financial charges | 65/66B | €357 | €382 | +€25 | +6.9% |
| Recurring financial charges | 65 | €357 | €382 | +€25 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | -€63,289 | €22,198 | +€85,487 | |
| Profit (loss) for the period | 9904 | -€63,289 | €22,198 | +€85,487 | |
| Profit (loss) for the period to be appropriated | 9905 | -€63,289 | €22,198 | +€85,487 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.