Lambermont Consulting: what changed
Lambermont Consulting
Largest movements
- Cash -€55,013
down €55,013 (-68.3%), from €80,538 to €25,525
mainly Current investments (-€45,000) and Receivables within one year (-€15,033)
- Current investments +€45,000
new in 2025: €45,000
- Receivables within one year +€15,033
up €15,033 (+99.5%), from €15,108 to €30,141
of which Trade receivables: +€14,095
- Tangible fixed assets -€3,581
down €3,581 (-6.1%), from €58,935 to €55,354
of which Land and buildings: -€2,401
- Reserves +€7,544
up €7,544 (+5.9%), from €126,869 to €134,412
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Tax, wage and social debts +€4,755
up €4,755 (+44.0%), from €10,806 to €15,561
- Debts after one year -€3,872
no longer reported in 2025 (was €3,872)
- Current portion of long-term debt -€2,656
down €2,656 (-40.7%), from €6,527 to €3,872
- Gross operating margin -€13,715
down €13,715 (-34.2%), from €40,120 to €26,404
- Taxes -€3,380
down €3,380 (-29.3%), from €11,527 to €8,148
- Financial income -€1,050
down €1,050 (-69.0%), from €1,520 to €471
- Other operating charges +€675
up €675 (+141%), from €480 to €1,156
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,407 | €156,575 | +€1,169 | +0.8% |
| Fixed assets | 21/28 | €58,935 | €55,354 | -€3,581 | -6.1% |
| Tangible fixed assets | 22/27 | €58,935 | €55,354 | -€3,581 | -6.1% |
| Land and buildings | 22 | €57,573 | €55,172 | -€2,401 | -4.2% |
| Furniture and vehicles | 24 | €1,362 | €182 | -€1,180 | -86.6% |
| Current assets | 29/58 | €96,471 | €101,221 | +€4,750 | +4.9% |
| Amounts receivable within one year | 40/41 | €15,108 | €30,141 | +€15,033 | +99.5% |
| Trade receivables | 40 | €6,095 | €20,190 | +€14,095 | +231% |
| Other amounts receivable | 41 | €9,013 | €9,951 | +€938 | +10.4% |
| Current investments | 50/53 | - | €45,000 | +€45,000 | |
| Cash at bank and in hand | 54/58 | €80,538 | €25,525 | -€55,013 | -68.3% |
| Deferred charges and accrued income | 490/1 | €826 | €556 | -€270 | -32.7% |
| Total equity and liabilities | 10/49 | €155,407 | €156,575 | +€1,169 | +0.8% |
| Equity | 10/15 | €128,869 | €136,412 | +€7,544 | +5.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €126,869 | €134,412 | +€7,544 | +5.9% |
| Distributable reserves | 133 | €126,869 | €134,412 | +€7,544 | +5.9% |
| Amounts payable | 17/49 | €26,538 | €20,163 | -€6,375 | -24.0% |
| Amounts payable after more than one year | 17 | €3,872 | - | -€3,872 | |
| Financial debts | 170/4 | €3,872 | - | -€3,872 | |
| Amounts payable within one year | 42/48 | €22,666 | €20,163 | -€2,503 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €6,527 | €3,872 | -€2,656 | -40.7% |
| Financial debts | 43 | €283 | €13 | -€270 | -95.6% |
| Credit institutions | 430/8 | €283 | €13 | -€270 | -95.6% |
| Trade debts | 44 | €50 | €718 | +€668 | +1,331% |
| Suppliers | 440/4 | €50 | €718 | +€668 | +1,331% |
| Taxes, remuneration and social security | 45 | €10,806 | €15,561 | +€4,755 | +44.0% |
| Taxes | 450/3 | €10,806 | €15,561 | +€4,755 | +44.0% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,933 | €4,791 | -€143 | -2.9% |
| Other operating charges | 640/8 | €480 | €1,156 | +€675 | +141% |
| Gross operating margin | 9900 | €40,120 | €26,404 | -€13,715 | -34.2% |
| Operating profit (loss) | 9901 | €34,706 | €20,458 | -€14,248 | -41.1% |
| Financial income | 75/76B | €1,520 | €471 | -€1,050 | -69.0% |
| Recurring financial income | 75 | €1,520 | €471 | -€1,050 | -69.0% |
| Financial charges | 65/66B | €1,516 | €1,237 | -€279 | -18.4% |
| Recurring financial charges | 65 | €1,516 | €1,237 | -€279 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €34,710 | €19,691 | -€15,019 | -43.3% |
| Income taxes | 67/77 | €11,527 | €8,148 | -€3,380 | -29.3% |
| Profit (loss) for the period | 9904 | €23,183 | €11,544 | -€11,639 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,183 | €11,544 | -€11,639 | -50.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.