LAMBERT DISTRIBUTION: 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 DISTRIBUTION
Largest movements
- Receivables within one year +€70,954
up €70,954 (+13.9%), from €511,818 to €582,772
of which Trade receivables: +€67,574
- Cash -€27,339
down €27,339 (-9.8%), from €279,495 to €252,156
mainly Receivables within one year (-€70,954) and Contributions, distributions and other (-€30,000)
- Tangible fixed assets +€9,065
up €9,065 (+50.8%), from €17,862 to €26,927
of which Furniture and vehicles: +€11,473
- Other debts +€35,858
up €35,858 (+18.4%), from €195,263 to €231,120
- Tax, wage and social debts +€24,462
up €24,462 (+11.7%), from €209,236 to €233,697
of which Remuneration and social security: +€22,886
- Trade debts -€14,592
down €14,592 (-5.9%), from €247,176 to €232,584
- Other operating income +€251,721
up €251,721 (+567.3%), from €44,373 to €296,094
- Services and other goods +€154,642
up €154,642 (+19.1%), from €808,833 to €963,475
- Staff costs -€91,702
down €91,702 (-4.5%), from €2.0m to €1.9m
- Turnover -€58,808
down €58,808 (-2.1%), from €2.8m to €2.8m
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 | €844,979 | €895,535 | +€50,556 | +6.0% |
| Fixed assets | 21/28 | €23,258 | €30,725 | +€7,467 | +32.1% |
| Intangible fixed assets | 21 | €5,396 | €3,798 | -€1,598 | -29.6% |
| Tangible fixed assets | 22/27 | €17,862 | €26,927 | +€9,065 | +50.8% |
| Plant, machinery and equipment | 23 | €2,703 | €296 | -€2,407 | -89.1% |
| Furniture and vehicles | 24 | €15,159 | €26,631 | +€11,473 | +75.7% |
| Current assets | 29/58 | €821,721 | €864,810 | +€43,089 | +5.2% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €511,818 | €582,772 | +€70,954 | +13.9% |
| Trade receivables | 40 | €476,802 | €544,376 | +€67,574 | +14.2% |
| Other amounts receivable | 41 | €35,016 | €38,396 | +€3,380 | +9.7% |
| Cash at bank and in hand | 54/58 | €279,495 | €252,156 | -€27,339 | -9.8% |
| Deferred charges and accrued income | 490/1 | €30,408 | €29,882 | -€526 | -1.7% |
| Total equity and liabilities | 10/49 | €844,979 | €895,535 | +€50,556 | +6.0% |
| Equity | 10/15 | €193,305 | €198,133 | +€4,829 | +2.5% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Capital | 10 | €160,000 | €160,000 | = | 0.0% |
| Issued capital | 100 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €33,305 | €38,133 | +€4,829 | +14.5% |
| Non-distributable reserves | 130/1 | €16,000 | €16,000 | = | 0.0% |
| Legal reserve | 130 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €17,305 | €22,133 | +€4,829 | +27.9% |
| Amounts payable | 17/49 | €651,674 | €697,402 | +€45,728 | +7.0% |
| Amounts payable within one year | 42/48 | €651,674 | €697,402 | +€45,728 | +7.0% |
| Trade debts | 44 | €247,176 | €232,584 | -€14,592 | -5.9% |
| Suppliers | 440/4 | €247,176 | €232,584 | -€14,592 | -5.9% |
| Taxes, remuneration and social security | 45 | €209,236 | €233,697 | +€24,462 | +11.7% |
| Taxes | 450/3 | €5,974 | €7,550 | +€1,576 | +26.4% |
| Remuneration and social security | 454/9 | €203,262 | €226,148 | +€22,886 | +11.3% |
| Other amounts payable | 47/48 | €195,263 | €231,120 | +€35,858 | +18.4% |
| Operating income | 70/76A | €2,874,051 | €3,066,964 | +€192,913 | +6.7% |
| Turnover | 70 | €2,829,677 | €2,770,869 | -€58,808 | -2.1% |
| Other operating income | 74 | €44,373 | €296,094 | +€251,721 | +567.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €2,950,286 | €3,010,186 | +€59,900 | +2.0% |
| Goods for resale, raw materials and consumables | 60 | - | €9,344 | +€9,344 | |
| Purchases | 600/8 | - | €9,344 | +€9,344 | |
| Services and other goods | 61 | €808,833 | €963,475 | +€154,642 | +19.1% |
| Remuneration, social security and pensions | 62 | €2,015,783 | €1,924,081 | -€91,702 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,077 | €21,293 | +€4,216 | +24.7% |
| Other operating charges | 640/8 | €100,988 | €91,994 | -€8,994 | -8.9% |
| Non-recurring operating charges | 66A | €7,605 | €0 | -€7,605 | -100.0% |
| Operating profit (loss) | 9901 | -€76,235 | €56,778 | +€133,013 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Other financial income | 752/9 | - | €6 | +€6 | |
| Financial charges | 65/66B | €6,263 | €7,144 | +€880 | +14.1% |
| Recurring financial charges | 65 | €6,263 | €7,144 | +€880 | +14.1% |
| Debt charges | 650 | €5,263 | €5,858 | +€595 | +11.3% |
| Other financial charges | 652/9 | €1,001 | €1,286 | +€285 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | -€82,498 | €49,640 | +€132,138 | |
| Income taxes | 67/77 | €640 | €14,811 | +€14,172 | +2214.9% |
| Taxes | 670/3 | €1,100 | €14,811 | +€13,711 | +1246.5% |
| Tax adjustments and reversals of tax provisions | 77 | €460 | €0 | -€460 | -100.0% |
| Profit (loss) for the period | 9904 | -€83,138 | €34,829 | +€117,967 | |
| Profit (loss) for the period to be appropriated | 9905 | -€83,138 | €34,829 | +€117,967 |
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 9 October 2026 via checked.be.