LAMBERT et CIE: 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 et CIE
Largest movements
- Cash +€66,176
up €66,176 (+51.9%), from €127,434 to €193,610
mainly Net result for the year (+€66,371) and Other debts (+€29,246)
- Deferred charges and accrued income +€15,079
up €15,079 (+6,287%), from €240 to €15,319
- Reserves +€37,125
up €37,125 (+34.0%), from €109,140 to €146,265
of which Distributable reserves: +€37,125
- Other debts +€29,246
new in 2025: €29,246
- Trade debts +€10,289
up €10,289 (+898%), from €1,145 to €11,434
- Tax, wage and social debts +€4,544
up €4,544 (+29.2%), from €15,561 to €20,105
of which Remuneration and social security: +€3,811
- Gross operating margin +€50,087
up €50,087 (+54.7%), from €91,597 to €141,684
- Staff costs +€22,412
up €22,412 (+107%), from €20,859 to €43,271
- Financial income +€3,076
up €3,076 (+774%), from €398 to €3,474
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 | €145,846 | €227,050 | +€81,204 | +55.7% |
| Fixed assets | 21/28 | €2,124 | €2,131 | +€7 | +0.3% |
| Tangible fixed assets | 22/27 | €2,124 | €2,131 | +€7 | +0.3% |
| Furniture and vehicles | 24 | €2,124 | €2,131 | +€7 | +0.3% |
| Current assets | 29/58 | €143,722 | €224,919 | +€81,198 | +56.5% |
| Amounts receivable within one year | 40/41 | €16,048 | €15,990 | -€57 | -0.4% |
| Trade receivables | 40 | €3,180 | €690 | -€2,490 | -78.3% |
| Other amounts receivable | 41 | €12,868 | €15,300 | +€2,432 | +18.9% |
| Cash at bank and in hand | 54/58 | €127,434 | €193,610 | +€66,176 | +51.9% |
| Deferred charges and accrued income | 490/1 | €240 | €15,319 | +€15,079 | +6,287% |
| Total equity and liabilities | 10/49 | €145,846 | €227,050 | +€81,204 | +55.7% |
| Equity | 10/15 | €129,140 | €166,265 | +€37,125 | +28.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €109,140 | €146,265 | +€37,125 | +34.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €107,140 | €144,265 | +€37,125 | +34.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | +€0 | +200% |
| Amounts payable | 17/49 | €16,706 | €60,785 | +€44,079 | +264% |
| Amounts payable within one year | 42/48 | €16,706 | €60,785 | +€44,079 | +264% |
| Trade debts | 44 | €1,145 | €11,434 | +€10,289 | +898% |
| Suppliers | 440/4 | €1,145 | €11,434 | +€10,289 | +898% |
| Taxes, remuneration and social security | 45 | €15,561 | €20,105 | +€4,544 | +29.2% |
| Taxes | 450/3 | €12,942 | €13,675 | +€733 | +5.7% |
| Remuneration and social security | 454/9 | €2,618 | €6,429 | +€3,811 | +146% |
| Other amounts payable | 47/48 | - | €29,246 | +€29,246 | |
| Non-recurring operating income | 76A | - | €179 | +€179 | |
| Remuneration, social security and pensions | 62 | €20,859 | €43,271 | +€22,412 | +107% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,128 | €1,427 | -€701 | -33.0% |
| Other operating charges | 640/8 | €808 | €453 | -€355 | -43.9% |
| Gross operating margin | 9900 | €91,597 | €141,684 | +€50,087 | +54.7% |
| Operating profit (loss) | 9901 | €67,802 | €96,533 | +€28,731 | +42.4% |
| Financial income | 75/76B | €398 | €3,474 | +€3,076 | +774% |
| Recurring financial income | 75 | €398 | €3,474 | +€3,076 | +774% |
| Financial charges | 65/66B | €182 | €191 | +€9 | +5.0% |
| Recurring financial charges | 65 | €182 | €191 | +€9 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €68,018 | €99,816 | +€31,799 | +46.8% |
| Income taxes | 67/77 | €32,695 | €33,445 | +€750 | +2.3% |
| Profit (loss) for the period | 9904 | €35,323 | €66,371 | +€31,049 | +87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,323 | €66,371 | +€31,049 | +87.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.