LAMBERT TINNIRELLO HOLDING: 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 TINNIRELLO HOLDING
Largest movements
- Cash -€57,697
down €57,697 (-53.7%), from €107,527 to €49,829
mainly Other debts (-€55,000) and Net result for the year (-€2,353)
- Other debts -€55,000
down €55,000 (-28.1%), from €196,000 to €141,000
- Profit (loss) carried forward -€2,353
down €2,353 (-45.4%), from €5,183 to €2,829
- Financial charges +€1,584
up €1,584 (+2,798%), from €57 to €1,641
- Gross operating margin -€649
down €649 (-1,017%), from -€64 to -€713
- Taxes -€144
down €144 (-100%), from €144 to €0
- Other operating charges -€25
down €25 (-100%), from €25 to €0
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 | €207,531 | €149,829 | -€57,702 | -27.8% |
| Fixed assets | 21/28 | €100,000 | €100,000 | = | 0.0% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €107,531 | €49,829 | -€57,702 | -53.7% |
| Amounts receivable within one year | 40/41 | €5 | €0 | -€5 | -100% |
| Other amounts receivable | 41 | €5 | €0 | -€5 | -100% |
| Cash at bank and in hand | 54/58 | €107,527 | €49,829 | -€57,697 | -53.7% |
| Total equity and liabilities | 10/49 | €207,531 | €149,829 | -€57,702 | -27.8% |
| Equity | 10/15 | €11,183 | €8,829 | -€2,353 | -21.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,183 | €2,829 | -€2,353 | -45.4% |
| Amounts payable | 17/49 | €196,349 | €141,000 | -€55,349 | -28.2% |
| Amounts payable within one year | 42/48 | €196,349 | €141,000 | -€55,349 | -28.2% |
| Taxes, remuneration and social security | 45 | €349 | €0 | -€349 | -100% |
| Taxes | 450/3 | €349 | €0 | -€349 | -100% |
| Other amounts payable | 47/48 | €196,000 | €141,000 | -€55,000 | -28.1% |
| Other operating charges | 640/8 | €25 | €0 | -€25 | -100% |
| Gross operating margin | 9900 | -€64 | -€713 | -€649 | -1,017% |
| Operating profit (loss) | 9901 | -€89 | -€713 | -€624 | -702% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €57 | €1,641 | +€1,584 | +2,798% |
| Recurring financial charges | 65 | €57 | €1,641 | +€1,584 | +2,798% |
| Profit (loss) for the period before taxes | 9903 | -€140 | -€2,353 | -€2,213 | -1,579% |
| Income taxes | 67/77 | €144 | €0 | -€144 | -100% |
| Profit (loss) for the period | 9904 | -€284 | -€2,353 | -€2,070 | -729% |
| Profit (loss) for the period to be appropriated | 9905 | -€284 | -€2,353 | -€2,070 | -729% |
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 1 November 2026 via checked.be.