LAMBERT TOITURE: 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 TOITURE
Largest movements
- Tangible fixed assets +€4,364
up €4,364 (+29.1%), from €14,979 to €19,343
of which Furniture and vehicles: +€4,409
- Cash +€4,122
up €4,122 (+66.8%), from €6,171 to €10,293
mainly Tax, wage and social debts (+€10,437) and Other debts (+€7,469)
- Receivables within one year +€3,922
up €3,922 (+9.8%), from €40,207 to €44,129
of which Other amounts receivable: +€16,338
- Trade debts -€11,713
down €11,713 (-100%), from €11,713 to €0
- Tax, wage and social debts +€10,437
up €10,437 (+96.5%), from €10,814 to €21,251
of which Remuneration and social security: +€12,919
- Other debts +€7,469
up €7,469 (+64.0%), from €11,672 to €19,141
- Profit (loss) carried forward +€3,536
up €3,536 (+131%), from €2,703 to €6,238
- Contributions +€3,000
up €3,000 (+100%), from €3,000 to €6,000
- Purchases and services -€21,651
down €21,651 (-9.6%), from €224,672 to €203,021
- Turnover -€13,698
down €13,698 (-5.7%), from €241,839 to €228,141
- Staff costs +€12,509
new in 2025: €12,509
- Taxes -€9,139
down €9,139 (-84.5%), from €10,814 to €1,675
- Gross operating margin +€7,953
up €7,953 (+46.3%), from €17,167 to €25,120
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 | €61,357 | €74,086 | +€12,729 | +20.7% |
| Fixed assets | 21/28 | €14,979 | €19,343 | +€4,364 | +29.1% |
| Tangible fixed assets | 22/27 | €14,979 | €19,343 | +€4,364 | +29.1% |
| Plant, machinery and equipment | 23 | €1,313 | €1,268 | -€45 | -3.4% |
| Furniture and vehicles | 24 | €13,666 | €18,075 | +€4,409 | +32.3% |
| Current assets | 29/58 | €46,378 | €54,743 | +€8,365 | +18.0% |
| Amounts receivable within one year | 40/41 | €40,207 | €44,129 | +€3,922 | +9.8% |
| Trade receivables | 40 | €17,812 | €5,396 | -€12,417 | -69.7% |
| Other amounts receivable | 41 | €22,395 | €38,733 | +€16,338 | +73.0% |
| Cash at bank and in hand | 54/58 | €6,171 | €10,293 | +€4,122 | +66.8% |
| Deferred charges and accrued income | 490/1 | - | €322 | +€322 | |
| Total equity and liabilities | 10/49 | €61,357 | €74,086 | +€12,729 | +20.7% |
| Equity | 10/15 | €5,703 | €12,238 | +€6,536 | +115% |
| Contributions | 10/11 | €3,000 | €6,000 | +€3,000 | +100% |
| Profit (loss) carried forward | 14 | €2,703 | €6,238 | +€3,536 | +131% |
| Amounts payable | 17/49 | €55,654 | €61,848 | +€6,193 | +11.1% |
| Amounts payable within one year | 42/48 | €34,199 | €40,392 | +€6,193 | +18.1% |
| Trade debts | 44 | €11,713 | €0 | -€11,713 | -100% |
| Suppliers | 440/4 | €11,713 | - | -€11,713 | |
| Taxes, remuneration and social security | 45 | €10,814 | €21,251 | +€10,437 | +96.5% |
| Taxes | 450/3 | €10,814 | €8,332 | -€2,483 | -23.0% |
| Remuneration and social security | 454/9 | €0 | €12,919 | +€12,919 | |
| Other amounts payable | 47/48 | €11,672 | €19,141 | +€7,469 | +64.0% |
| Accrued charges and deferred income | 492/3 | €21,455 | €21,455 | = | 0.0% |
| Turnover | 70 | €241,839 | €228,141 | -€13,698 | -5.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €224,672 | €203,021 | -€21,651 | -9.6% |
| Remuneration, social security and pensions | 62 | - | €12,509 | +€12,509 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,372 | €5,943 | +€2,570 | +76.2% |
| Other operating charges | 640/8 | €226 | €368 | +€142 | +62.8% |
| Gross operating margin | 9900 | €17,167 | €25,120 | +€7,953 | +46.3% |
| Operating profit (loss) | 9901 | €13,569 | €6,301 | -€7,268 | -53.6% |
| Financial income | 75/76B | €1 | €6 | +€6 | +958% |
| Recurring financial income | 75 | €1 | €6 | +€6 | +958% |
| Financial charges | 65/66B | €52 | €1,128 | +€1,076 | +2,061% |
| Recurring financial charges | 65 | €52 | €1,128 | +€1,076 | +2,061% |
| Profit (loss) for the period before taxes | 9903 | €13,517 | €5,179 | -€8,338 | -61.7% |
| Income taxes | 67/77 | €10,814 | €1,675 | -€9,139 | -84.5% |
| Profit (loss) for the period | 9904 | €2,703 | €3,504 | +€801 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,703 | €3,504 | +€801 | +29.7% |
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 31 October 2026 via checked.be.