LAMBERT INVEST: 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 INVEST
Largest movements
- Stocks and contracts -€134,258
down €134,258 (-34.2%), from €392,987 to €258,729
- Receivables after one year +€127,058
new in 2025: €127,058
- Cash +€45,213
up €45,213 (+45.5%), from €99,410 to €144,623
mainly Stocks and contracts (+€134,258) and Net result for the year (+€87,753)
- Receivables within one year -€10,584
down €10,584 (-96.1%), from €11,014 to €429
of which Other amounts receivable: -€10,501
- Other debts +€60,500
up €60,500 (+134%), from €45,150 to €105,650
- Advances received -€20,680
down €20,680 (-100%), from €20,680 to €0
- Debts after one year -€6,876
down €6,876 (-1.7%), from €408,394 to €401,518
- Gross operating margin +€82,490
up €82,490 (+162%), from €51,040 to €133,530
- Taxes +€20,500
up €20,500 (+226%), from €9,072 to €29,571
- Financial charges +€2,783
up €2,783 (+20.5%), from €13,599 to €16,382
- Financial income +€1,358
new in 2025: €1,358
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 | €503,411 | €532,017 | +€28,606 | +5.7% |
| Current assets | 29/58 | €503,411 | €532,017 | +€28,606 | +5.7% |
| Amounts receivable after more than one year | 29 | - | €127,058 | +€127,058 | |
| Other amounts receivable | 291 | - | €127,058 | +€127,058 | |
| Stocks and contracts in progress | 3 | €392,987 | €258,729 | -€134,258 | -34.2% |
| Stocks | 30/36 | €392,987 | €258,729 | -€134,258 | -34.2% |
| Amounts receivable within one year | 40/41 | €11,014 | €429 | -€10,584 | -96.1% |
| Trade receivables | 40 | €84 | €0 | -€84 | -100% |
| Other amounts receivable | 41 | €10,930 | €429 | -€10,501 | -96.1% |
| Cash at bank and in hand | 54/58 | €99,410 | €144,623 | +€45,213 | +45.5% |
| Deferred charges and accrued income | 490/1 | - | €1,178 | +€1,178 | |
| Total equity and liabilities | 10/49 | €503,411 | €532,017 | +€28,606 | +5.7% |
| Equity | 10/15 | €22,701 | €22,954 | +€253 | +1.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,701 | €1,954 | +€253 | +14.9% |
| Amounts payable | 17/49 | €480,710 | €509,063 | +€28,353 | +5.9% |
| Amounts payable after more than one year | 17 | €408,394 | €401,518 | -€6,876 | -1.7% |
| Other amounts payable | 178/9 | €408,394 | €401,518 | -€6,876 | -1.7% |
| Amounts payable within one year | 42/48 | €72,316 | €107,546 | +€35,229 | +48.7% |
| Trade debts | 44 | €1,486 | €1,896 | +€409 | +27.5% |
| Suppliers | 440/4 | €1,486 | €1,896 | +€409 | +27.5% |
| Advances received on contracts in progress | 46 | €20,680 | €0 | -€20,680 | -100% |
| Taxes, remuneration and social security | 45 | €5,000 | €0 | -€5,000 | -100% |
| Taxes | 450/3 | €5,000 | €0 | -€5,000 | -100% |
| Other amounts payable | 47/48 | €45,150 | €105,650 | +€60,500 | +134% |
| Other operating charges | 640/8 | €1,212 | €1,182 | -€30 | -2.5% |
| Gross operating margin | 9900 | €51,040 | €133,530 | +€82,490 | +162% |
| Operating profit (loss) | 9901 | €49,828 | €132,348 | +€82,520 | +166% |
| Financial income | 75/76B | - | €1,358 | +€1,358 | |
| Recurring financial income | 75 | - | €1,358 | +€1,358 | |
| Financial charges | 65/66B | €13,599 | €16,382 | +€2,783 | +20.5% |
| Recurring financial charges | 65 | €13,599 | €16,382 | +€2,783 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €36,229 | €117,324 | +€81,095 | +224% |
| Income taxes | 67/77 | €9,072 | €29,571 | +€20,500 | +226% |
| Profit (loss) for the period | 9904 | €27,158 | €87,753 | +€60,595 | +223% |
| Profit (loss) for the period to be appropriated | 9905 | €27,158 | €87,753 | +€60,595 | +223% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.