LAMBERTS SERVICE: 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.
LAMBERTS SERVICE
Largest movements
- Cash +€14,067
up €14,067 (+32.3%), from €43,489 to €57,555
mainly Net result for the year (+€15,109) and Other debts (+€5,210)
- Current investments +€10,000
up €10,000 (+11.1%), from €90,000 to €100,000
- Receivables within one year -€3,685
down €3,685 (-11.0%), from €33,388 to €29,703
of which Trade receivables: -€4,617
- Reserves +€15,100
up €15,100 (+10.6%), from €142,860 to €157,960
- Other debts +€5,210
up €5,210 (+229.7%), from €2,268 to €7,478
- Taxes +€1,362
up €1,362 (+31.5%), from €4,328 to €5,690
- Financial charges -€634
down €634 (-93.0%), from €681 to €48
- Gross operating margin -€598
down €598 (-3.1%), from €19,337 to €18,739
- Financial income +€501
up €501 (+20.8%), from €2,409 to €2,910
- Other operating charges -€428
down €428 (-37.9%), from €1,129 to €701
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 | €174,459 | €193,691 | +€19,232 | +11.0% |
| Fixed assets | 21/28 | €402 | €302 | -€101 | -25.0% |
| Tangible fixed assets | 22/27 | €402 | €302 | -€101 | -25.0% |
| Other tangible fixed assets | 26 | €402 | €302 | -€101 | -25.0% |
| Current assets | 29/58 | €174,057 | €193,389 | +€19,333 | +11.1% |
| Stocks and contracts in progress | 3 | €5,135 | €4,530 | -€605 | -11.8% |
| Stocks | 30/36 | €5,135 | €4,530 | -€605 | -11.8% |
| Amounts receivable within one year | 40/41 | €33,388 | €29,703 | -€3,685 | -11.0% |
| Trade receivables | 40 | €31,545 | €26,928 | -€4,617 | -14.6% |
| Other amounts receivable | 41 | €1,843 | €2,775 | +€932 | +50.6% |
| Current investments | 50/53 | €90,000 | €100,000 | +€10,000 | +11.1% |
| Cash at bank and in hand | 54/58 | €43,489 | €57,555 | +€14,067 | +32.3% |
| Deferred charges and accrued income | 490/1 | €2,045 | €1,601 | -€444 | -21.7% |
| Total equity and liabilities | 10/49 | €174,459 | €193,691 | +€19,232 | +11.0% |
| Equity | 10/15 | €164,941 | €180,050 | +€15,109 | +9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,860 | €157,960 | +€15,100 | +10.6% |
| Distributable reserves | 133 | €142,860 | €157,960 | +€15,100 | +10.6% |
| Profit (loss) carried forward | 14 | €3,481 | €3,490 | +€9 | +0.3% |
| Amounts payable | 17/49 | €9,518 | €13,641 | +€4,123 | +43.3% |
| Amounts payable within one year | 42/48 | €8,991 | €13,196 | +€4,205 | +46.8% |
| Trade debts | 44 | €4,457 | €3,872 | -€585 | -13.1% |
| Suppliers | 440/4 | €4,457 | €3,872 | -€585 | -13.1% |
| Taxes, remuneration and social security | 45 | €2,265 | €1,846 | -€419 | -18.5% |
| Taxes | 450/3 | €2,265 | €1,846 | -€419 | -18.5% |
| Other amounts payable | 47/48 | €2,268 | €7,478 | +€5,210 | +229.7% |
| Accrued charges and deferred income | 492/3 | €527 | €445 | -€83 | -15.7% |
| Non-recurring operating income | 76A | €4,250 | €0 | -€4,250 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101 | €101 | = | 0.0% |
| Other operating charges | 640/8 | €1,129 | €701 | -€428 | -37.9% |
| Gross operating margin | 9900 | €19,337 | €18,739 | -€598 | -3.1% |
| Operating profit (loss) | 9901 | €18,107 | €17,937 | -€170 | -0.9% |
| Financial income | 75/76B | €2,409 | €2,910 | +€501 | +20.8% |
| Recurring financial income | 75 | €2,409 | €2,910 | +€501 | +20.8% |
| Financial charges | 65/66B | €681 | €48 | -€634 | -93.0% |
| Recurring financial charges | 65 | €681 | €48 | -€634 | -93.0% |
| Profit (loss) for the period before taxes | 9903 | €19,834 | €20,799 | +€965 | +4.9% |
| Income taxes | 67/77 | €4,328 | €5,690 | +€1,362 | +31.5% |
| Profit (loss) for the period | 9904 | €15,506 | €15,109 | -€397 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,506 | €15,109 | -€397 | -2.6% |
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 5 October 2026 via checked.be.