LAMBERT FLORENT: 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 FLORENT
Largest movements
- Cash +€32,303
up €32,303 (+646%), from €5,000 to €37,303
mainly Net result for the year (+€39,814) and Receivables within one year (+€1,309)
- Deferred charges and accrued income +€6,733
up €6,733 (+232%), from €2,904 to €9,637
- Receivables within one year -€1,309
down €1,309 (-4.4%), from €30,018 to €28,710
of which Other amounts receivable: -€5,222
- Reserves +€39,814
up €39,814 (+153%), from €26,028 to €65,842
- Tax, wage and social debts -€1,726
down €1,726 (-26.5%), from €6,507 to €4,781
- Gross operating margin +€17,774
up €17,774 (+54.6%), from €32,535 to €50,309
- Taxes +€3,931
up €3,931 (+60.4%), from €6,507 to €10,438
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 | €37,922 | €75,650 | +€37,728 | +99.5% |
| Current assets | 29/58 | €37,922 | €75,650 | +€37,728 | +99.5% |
| Amounts receivable within one year | 40/41 | €30,018 | €28,710 | -€1,309 | -4.4% |
| Trade receivables | 40 | - | €3,913 | +€3,913 | |
| Other amounts receivable | 41 | €30,018 | €24,797 | -€5,222 | -17.4% |
| Cash at bank and in hand | 54/58 | €5,000 | €37,303 | +€32,303 | +646% |
| Deferred charges and accrued income | 490/1 | €2,904 | €9,637 | +€6,733 | +232% |
| Total equity and liabilities | 10/49 | €37,922 | €75,650 | +€37,728 | +99.5% |
| Equity | 10/15 | €31,028 | €70,842 | +€39,814 | +128% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,028 | €65,842 | +€39,814 | +153% |
| Distributable reserves | 133 | €26,028 | €65,842 | +€39,814 | +153% |
| Amounts payable | 17/49 | €6,894 | €4,808 | -€2,086 | -30.3% |
| Amounts payable within one year | 42/48 | €6,894 | €4,808 | -€2,086 | -30.3% |
| Trade debts | 44 | €387 | €27 | -€360 | -92.9% |
| Suppliers | 440/4 | €387 | €27 | -€360 | -92.9% |
| Taxes, remuneration and social security | 45 | €6,507 | €4,781 | -€1,726 | -26.5% |
| Taxes | 450/3 | €6,507 | €4,781 | -€1,726 | -26.5% |
| Gross operating margin | 9900 | €32,535 | €50,309 | +€17,774 | +54.6% |
| Operating profit (loss) | 9901 | €32,535 | €50,309 | +€17,774 | +54.6% |
| Financial charges | 65/66B | - | €58 | +€58 | |
| Recurring financial charges | 65 | - | €58 | +€58 | |
| Profit (loss) for the period before taxes | 9903 | €32,535 | €50,252 | +€17,717 | +54.5% |
| Income taxes | 67/77 | €6,507 | €10,438 | +€3,931 | +60.4% |
| Profit (loss) for the period | 9904 | €26,028 | €39,814 | +€13,786 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,028 | €39,814 | +€13,786 | +53.0% |
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 14 October 2026 via checked.be.