LAMBERT Claire: 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 Claire
Largest movements
- Receivables within one year +€8,286
up €8,286 (+68.1%), from €12,172 to €20,458
of which Trade receivables: +€8,160
- Tangible fixed assets -€4,240
down €4,240 (-19.9%), from €21,358 to €17,118
- Profit (loss) carried forward +€9,910
up €9,910, from -€2,174 to €7,736
- Debts after one year -€6,514
down €6,514 (-40.2%), from €16,206 to €9,692
- Tax, wage and social debts +€4,221
up €4,221 (+85.8%), from €4,918 to €9,139
- Trade debts -€4,198
down €4,198 (-85.5%), from €4,912 to €714
- Gross operating margin +€9,492
up €9,492 (+69.6%), from €13,632 to €23,124
- Taxes +€3,999
up €3,999 (+1,673%), from €239 to €4,238
- Depreciation +€426
up €426 (+6.7%), from €6,375 to €6,801
- Other operating charges -€295
down €295 (-21.4%), from €1,377 to €1,082
- Financial charges -€252
down €252 (-15.3%), from €1,645 to €1,393
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 | €49,032 | €53,152 | +€4,120 | +8.4% |
| Fixed assets | 21/28 | €21,358 | €17,118 | -€4,240 | -19.9% |
| Tangible fixed assets | 22/27 | €21,358 | €17,118 | -€4,240 | -19.9% |
| Furniture and vehicles | 24 | €21,358 | €17,118 | -€4,240 | -19.9% |
| Current assets | 29/58 | €27,674 | €36,034 | +€8,360 | +30.2% |
| Amounts receivable within one year | 40/41 | €12,172 | €20,458 | +€8,286 | +68.1% |
| Trade receivables | 40 | €1,804 | €9,964 | +€8,160 | +452% |
| Other amounts receivable | 41 | €10,368 | €10,494 | +€126 | +1.2% |
| Cash at bank and in hand | 54/58 | €14,628 | €14,737 | +€109 | +0.7% |
| Deferred charges and accrued income | 490/1 | €874 | €839 | -€35 | -4.0% |
| Total equity and liabilities | 10/49 | €49,032 | €53,152 | +€4,120 | +8.4% |
| Equity | 10/15 | €826 | €10,736 | +€9,910 | +1,200% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,174 | €7,736 | +€9,910 | |
| Amounts payable | 17/49 | €48,206 | €42,416 | -€5,790 | -12.0% |
| Amounts payable after more than one year | 17 | €16,206 | €9,692 | -€6,514 | -40.2% |
| Financial debts | 170/4 | €16,206 | €9,692 | -€6,514 | -40.2% |
| Amounts payable within one year | 42/48 | €32,000 | €32,570 | +€570 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €6,258 | €6,515 | +€257 | +4.1% |
| Trade debts | 44 | €4,912 | €714 | -€4,198 | -85.5% |
| Suppliers | 440/4 | €4,912 | €714 | -€4,198 | -85.5% |
| Taxes, remuneration and social security | 45 | €4,918 | €9,139 | +€4,221 | +85.8% |
| Taxes | 450/3 | €4,918 | €9,139 | +€4,221 | +85.8% |
| Other amounts payable | 47/48 | €15,912 | €16,202 | +€290 | +1.8% |
| Accrued charges and deferred income | 492/3 | - | €154 | +€154 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,375 | €6,801 | +€426 | +6.7% |
| Other operating charges | 640/8 | €1,377 | €1,082 | -€295 | -21.4% |
| Gross operating margin | 9900 | €13,632 | €23,124 | +€9,492 | +69.6% |
| Operating profit (loss) | 9901 | €5,880 | €15,241 | +€9,361 | +159% |
| Financial income | 75/76B | €300 | €300 | = | 0.0% |
| Recurring financial income | 75 | €300 | €300 | = | 0.0% |
| Financial charges | 65/66B | €1,645 | €1,393 | -€252 | -15.3% |
| Recurring financial charges | 65 | €1,645 | €1,393 | -€252 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €4,535 | €14,148 | +€9,613 | +212% |
| Income taxes | 67/77 | €239 | €4,238 | +€3,999 | +1,673% |
| Profit (loss) for the period | 9904 | €4,296 | €9,910 | +€5,614 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €4,296 | €9,910 | +€5,614 | +131% |
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 16 October 2026 via checked.be.