LAMBERT SEBASTIEN: 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 SEBASTIEN
Largest movements
- Tangible fixed assets +€42,403
up €42,403 (+386%), from €10,985 to €53,389
of which Leasing and similar rights: +€46,358
- Receivables within one year -€3,750
down €3,750 (-31.4%), from €11,943 to €8,193
of which Trade receivables: -€4,034
- Current investments +€3,401
new in 2025: €3,401
- Debts after one year +€33,372
up €33,372 (+4,309%), from €774 to €34,146
- Current portion of long-term debt +€5,761
up €5,761 (+322%), from €1,790 to €7,551
- Trade debts +€4,779
up €4,779 (+34.6%), from €13,823 to €18,602
- Other debts -€2,121
down €2,121 (-15.7%), from €13,503 to €11,383
- Gross operating margin +€6,089
up €6,089 (+94.1%), from €6,469 to €12,558
- Other operating charges +€1,101
up €1,101 (+18.7%), from €5,899 to €7,000
- Depreciation +€1,079
up €1,079 (+30.2%), from €3,571 to €4,650
- Taxes -€908
down €908 (-58.9%), from €1,541 to €633
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 | €42,487 | €84,209 | +€41,722 | +98.2% |
| Fixed assets | 21/28 | €11,035 | €53,439 | +€42,403 | +384% |
| Tangible fixed assets | 22/27 | €10,985 | €53,389 | +€42,403 | +386% |
| Plant, machinery and equipment | 23 | €3,844 | €2,553 | -€1,290 | -33.6% |
| Furniture and vehicles | 24 | €7,142 | €4,478 | -€2,664 | -37.3% |
| Leasing and similar rights | 25 | - | €46,358 | +€46,358 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €31,451 | €30,770 | -€682 | -2.2% |
| Amounts receivable within one year | 40/41 | €11,943 | €8,193 | -€3,750 | -31.4% |
| Trade receivables | 40 | €5,940 | €1,906 | -€4,034 | -67.9% |
| Other amounts receivable | 41 | €6,003 | €6,287 | +€284 | +4.7% |
| Current investments | 50/53 | - | €3,401 | +€3,401 | |
| Cash at bank and in hand | 54/58 | €19,508 | €19,175 | -€333 | -1.7% |
| Total equity and liabilities | 10/49 | €42,487 | €84,209 | +€41,722 | +98.2% |
| Equity | 10/15 | €9,565 | €9,470 | -€95 | -1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,505 | €1,410 | -€95 | -6.3% |
| Amounts payable | 17/49 | €32,922 | €74,739 | +€41,816 | +127% |
| Amounts payable after more than one year | 17 | €774 | €34,146 | +€33,372 | +4,309% |
| Financial debts | 170/4 | €774 | €34,146 | +€33,372 | +4,309% |
| Amounts payable within one year | 42/48 | €32,148 | €40,592 | +€8,445 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €1,790 | €7,551 | +€5,761 | +322% |
| Trade debts | 44 | €13,823 | €18,602 | +€4,779 | +34.6% |
| Suppliers | 440/4 | €13,823 | €18,602 | +€4,779 | +34.6% |
| Taxes, remuneration and social security | 45 | €3,031 | €3,057 | +€26 | +0.9% |
| Remuneration and social security | 454/9 | €3,031 | €3,057 | +€26 | +0.9% |
| Other amounts payable | 47/48 | €13,503 | €11,383 | -€2,121 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,571 | €4,650 | +€1,079 | +30.2% |
| Other operating charges | 640/8 | €5,899 | €7,000 | +€1,101 | +18.7% |
| Gross operating margin | 9900 | €6,469 | €12,558 | +€6,089 | +94.1% |
| Operating profit (loss) | 9901 | -€3,002 | €907 | +€3,909 | |
| Financial income | 75/76B | €63 | €47 | -€15 | -24.4% |
| Recurring financial income | 75 | €63 | €47 | -€15 | -24.4% |
| Financial charges | 65/66B | €491 | €416 | -€75 | -15.3% |
| Recurring financial charges | 65 | €491 | €416 | -€75 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,430 | €539 | +€3,969 | |
| Income taxes | 67/77 | €1,541 | €633 | -€908 | -58.9% |
| Profit (loss) for the period | 9904 | -€4,971 | -€95 | +€4,877 | +98.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,971 | -€95 | +€4,877 | +98.1% |
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 28 October 2026 via checked.be.