LAMBERT PEB: what changed
Two fiscal 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 PEB
Largest movements
- Current investments +€150,000
up €150,000 (+50.0%), from €300,000 to €450,000
- Cash -€38,730
down €38,730 (-21.3%), from €181,509 to €142,779
mainly Current investments (-€150,000) and Contributions, distributions and other (-€18,585)
- Receivables within one year +€12,022
up €12,022 (+208.1%), from €5,776 to €17,798
of which Other amounts receivable: +€7,354
- Tangible fixed assets -€6,584
down €6,584 (-40.4%), from €16,293 to €9,709
of which Furniture and vehicles: -€6,395
- Reserves +€41,415
up €41,415 (+12.9%), from €321,505 to €362,920
of which Non-distributable reserves: +€41,415
- Profit (loss) carried forward +€29,204
up €29,204 (+106.0%), from €27,545 to €56,749
- Tax, wage and social debts +€25,034
up €25,034 (+23.0%), from €108,685 to €133,718
of which Remuneration and social security: +€31,903
- Other debts +€15,878
up €15,878 (+75.5%), from €21,033 to €36,910
- Trade debts +€7,445
up €7,445 (+42.3%), from €17,617 to €25,062
- Financial income +€12,932
up €12,932 (+3086.9%), from €419 to €13,351
- Gross operating margin -€8,715
down €8,715 (-7.0%), from €125,170 to €116,455
- Depreciation -€3,363
down €3,363 (-29.8%), from €11,269 to €7,906
- Taxes -€2,526
down €2,526 (-9.4%), from €26,745 to €24,219
- Staff costs -€1,700
down €1,700 (-17.5%), from €9,729 to €8,029
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 | €504,508 | €623,483 | +€118,975 | +23.6% |
| Fixed assets | 21/28 | €16,293 | €9,709 | -€6,584 | -40.4% |
| Tangible fixed assets | 22/27 | €16,293 | €9,709 | -€6,584 | -40.4% |
| Land and buildings | 22 | €617 | €427 | -€190 | -30.8% |
| Furniture and vehicles | 24 | €15,676 | €9,281 | -€6,395 | -40.8% |
| Current assets | 29/58 | €488,215 | €613,775 | +€125,560 | +25.7% |
| Amounts receivable within one year | 40/41 | €5,776 | €17,798 | +€12,022 | +208.1% |
| Trade receivables | 40 | €5,776 | €10,444 | +€4,668 | +80.8% |
| Other amounts receivable | 41 | - | €7,354 | +€7,354 | |
| Current investments | 50/53 | €300,000 | €450,000 | +€150,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €181,509 | €142,779 | -€38,730 | -21.3% |
| Deferred charges and accrued income | 490/1 | €930 | €3,198 | +€2,268 | +243.7% |
| Total equity and liabilities | 10/49 | €504,508 | €623,483 | +€118,975 | +23.6% |
| Equity | 10/15 | €355,250 | €425,869 | +€70,619 | +19.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €321,505 | €362,920 | +€41,415 | +12.9% |
| Non-distributable reserves | 130/1 | €93,565 | €134,980 | +€41,415 | +44.3% |
| Reserves not available under the articles | 1311 | €91,705 | €133,120 | +€41,415 | +45.2% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €227,940 | €227,940 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,545 | €56,749 | +€29,204 | +106.0% |
| Amounts payable | 17/49 | €149,258 | €197,614 | +€48,357 | +32.4% |
| Amounts payable within one year | 42/48 | €147,335 | €195,691 | +€48,357 | +32.8% |
| Trade debts | 44 | €17,617 | €25,062 | +€7,445 | +42.3% |
| Suppliers | 440/4 | €17,617 | €25,062 | +€7,445 | +42.3% |
| Taxes, remuneration and social security | 45 | €108,685 | €133,718 | +€25,034 | +23.0% |
| Taxes | 450/3 | €47,452 | €40,582 | -€6,870 | -14.5% |
| Remuneration and social security | 454/9 | €61,233 | €93,136 | +€31,903 | +52.1% |
| Other amounts payable | 47/48 | €21,033 | €36,910 | +€15,878 | +75.5% |
| Accrued charges and deferred income | 492/3 | €1,923 | €1,923 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €9,729 | €8,029 | -€1,700 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,269 | €7,906 | -€3,363 | -29.8% |
| Other operating charges | 640/8 | €302 | €402 | +€99 | +32.8% |
| Gross operating margin | 9900 | €125,170 | €116,455 | -€8,715 | -7.0% |
| Operating profit (loss) | 9901 | €103,870 | €100,119 | -€3,751 | -3.6% |
| Financial income | 75/76B | €419 | €13,351 | +€12,932 | +3086.9% |
| Recurring financial income | 75 | €419 | €13,351 | +€12,932 | +3086.9% |
| Financial charges | 65/66B | €49 | €48 | -€1 | -2.5% |
| Recurring financial charges | 65 | €49 | €48 | -€1 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €104,240 | €113,422 | +€9,183 | +8.8% |
| Income taxes | 67/77 | €26,745 | €24,219 | -€2,526 | -9.4% |
| Profit (loss) for the period | 9904 | €77,495 | €89,204 | +€11,709 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €77,495 | €89,204 | +€11,709 | +15.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.