LAMBERT ACCOUNTANCY: 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.
LAMBERT ACCOUNTANCY
Largest movements
- Receivables within one year -€324,936
down €324,936 (-52.7%), from €616,441 to €291,504
of which Trade receivables: -€196,633
- Current investments -€310,584
down €310,584 (-49.6%), from €626,668 to €316,084
- Cash +€274,164
up €274,164 (+125%), from €219,664 to €493,828
mainly Receivables within one year (+€324,936) and Current investments (+€310,584)
- Tangible fixed assets -€35,072
down €35,072 (-6.2%), from €566,578 to €531,506
of which Furniture and vehicles: -€21,428
- Trade debts -€166,064
down €166,064 (-85.6%), from €193,909 to €27,845
- Reserves -€131,378
down €131,378 (-7.0%), from €1.9m to €1.7m
of which Distributable reserves: -€131,378
- Other debts -€68,732
down €68,732 (-97.8%), from €70,280 to €1,548
- Gross operating margin -€547,263
down €547,263 (-78.8%), from €694,657 to €147,394
- Financial income -€160,960
down €160,960 (-89.2%), from €180,465 to €19,505
- Taxes -€85,551
down €85,551 (-57.4%), from €149,166 to €63,615
- Staff costs -€52,340
down €52,340, from €52,202 to -€139
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 | €2,434,626 | €2,037,544 | -€397,083 | -16.3% |
| Fixed assets | 21/28 | €964,187 | €929,116 | -€35,072 | -3.6% |
| Tangible fixed assets | 22/27 | €566,578 | €531,506 | -€35,072 | -6.2% |
| Land and buildings | 22 | €466,159 | €452,515 | -€13,644 | -2.9% |
| Furniture and vehicles | 24 | €100,419 | €78,991 | -€21,428 | -21.3% |
| Financial fixed assets | 28 | €397,610 | €397,610 | = | 0.0% |
| Current assets | 29/58 | €1,470,439 | €1,108,428 | -€362,011 | -24.6% |
| Amounts receivable within one year | 40/41 | €616,441 | €291,504 | -€324,936 | -52.7% |
| Trade receivables | 40 | €220,493 | €23,860 | -€196,633 | -89.2% |
| Other amounts receivable | 41 | €395,947 | €267,644 | -€128,303 | -32.4% |
| Current investments | 50/53 | €626,668 | €316,084 | -€310,584 | -49.6% |
| Cash at bank and in hand | 54/58 | €219,664 | €493,828 | +€274,164 | +125% |
| Deferred charges and accrued income | 490/1 | €7,666 | €7,012 | -€655 | -8.5% |
| Total equity and liabilities | 10/49 | €2,434,626 | €2,037,544 | -€397,083 | -16.3% |
| Equity | 10/15 | €1,893,005 | €1,761,627 | -€131,378 | -6.9% |
| Contributions | 10/11 | €12,276 | €12,276 | = | 0.0% |
| Reserves | 13 | €1,880,729 | €1,749,351 | -€131,378 | -7.0% |
| Tax-exempt reserves | 132 | €442,050 | €442,050 | = | 0.0% |
| Distributable reserves | 133 | €1,438,679 | €1,307,301 | -€131,378 | -9.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €541,621 | €275,917 | -€265,705 | -49.1% |
| Amounts payable after more than one year | 17 | €236,434 | €217,765 | -€18,669 | -7.9% |
| Financial debts | 170/4 | €236,434 | €217,765 | -€18,669 | -7.9% |
| Amounts payable within one year | 42/48 | €304,801 | €57,334 | -€247,467 | -81.2% |
| Current portion of amounts payable after more than one year | 42 | €18,513 | €18,669 | +€156 | +0.8% |
| Trade debts | 44 | €193,909 | €27,845 | -€166,064 | -85.6% |
| Suppliers | 440/4 | €193,909 | €27,845 | -€166,064 | -85.6% |
| Advances received on contracts in progress | 46 | - | €386 | +€386 | |
| Taxes, remuneration and social security | 45 | €22,099 | €8,886 | -€13,213 | -59.8% |
| Taxes | 450/3 | €19,899 | €6,686 | -€13,213 | -66.4% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €70,280 | €1,548 | -€68,732 | -97.8% |
| Accrued charges and deferred income | 492/3 | €386 | €818 | +€432 | +112% |
| Non-recurring operating income | 76A | €410,008 | €95,922 | -€314,085 | -76.6% |
| Remuneration, social security and pensions | 62 | €52,202 | -€139 | -€52,340 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,874 | €36,249 | +€2,375 | +7.0% |
| Other operating charges | 640/8 | €2,297 | €3,676 | +€1,379 | +60.0% |
| Gross operating margin | 9900 | €694,657 | €147,394 | -€547,263 | -78.8% |
| Operating profit (loss) | 9901 | €606,285 | €107,608 | -€498,677 | -82.3% |
| Financial income | 75/76B | €180,465 | €19,505 | -€160,960 | -89.2% |
| Recurring financial income | 75 | €180,465 | €19,505 | -€160,960 | -89.2% |
| Financial charges | 65/66B | €2,687 | €4,528 | +€1,842 | +68.6% |
| Recurring financial charges | 65 | €2,687 | €4,528 | +€1,842 | +68.6% |
| Profit (loss) for the period before taxes | 9903 | €784,063 | €122,585 | -€661,478 | -84.4% |
| Income taxes | 67/77 | €149,166 | €63,615 | -€85,551 | -57.4% |
| Profit (loss) for the period | 9904 | €634,897 | €58,970 | -€575,928 | -90.7% |
| Transfer to tax-exempt reserves | 689 | €294,700 | €0 | -€294,700 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €340,197 | €58,970 | -€281,228 | -82.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.