Lambi: 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.
Lambi
Largest movements
- Cash -€36,534
no longer reported in 2025 (was €36,534)
mainly Debts after one year (-€36,695) and Current investments (-€34,146)
- Current investments +€34,146
new in 2025: €34,146
- Tangible fixed assets +€8,854
up €8,854 (+126.2%), from €7,018 to €15,872
of which Furniture and vehicles: +€5,186
- Intangible fixed assets -€6,800
down €6,800 (-10.5%), from €64,861 to €58,061
- Receivables within one year -€2,631
no longer reported in 2025 (was €2,631)
- Debts after one year -€36,695
no longer reported in 2025 (was €36,695)
- Reserves +€35,350
up €35,350 (+184.5%), from €19,160 to €54,510
- Current portion of long-term debt -€9,459
no longer reported in 2025 (was €9,459)
- Tax, wage and social debts +€7,769
up €7,769 (+47.5%), from €16,368 to €24,137
- Other debts -€6,005
down €6,005 (-15.3%), from €39,280 to €33,275
- Gross operating margin +€30,201
up €30,201 (+82.9%), from €36,441 to €66,642
- Taxes +€7,111
up €7,111 (+99.0%), from €7,183 to €14,294
- Depreciation +€5,945
up €5,945 (+111.8%), from €5,318 to €11,263
- Financial charges +€1,103
up €1,103 (+58.9%), from €1,873 to €2,976
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 | €133,364 | €131,553 | -€1,811 | -1.4% |
| Fixed assets | 21/28 | €79,379 | €80,933 | +€1,554 | +2.0% |
| Intangible fixed assets | 21 | €64,861 | €58,061 | -€6,800 | -10.5% |
| Tangible fixed assets | 22/27 | €7,018 | €15,872 | +€8,854 | +126.2% |
| Plant, machinery and equipment | 23 | €7,018 | €10,686 | +€3,668 | +52.3% |
| Furniture and vehicles | 24 | - | €5,186 | +€5,186 | |
| Financial fixed assets | 28 | €7,500 | €7,000 | -€500 | -6.7% |
| Current assets | 29/58 | €53,985 | €50,620 | -€3,365 | -6.2% |
| Stocks and contracts in progress | 3 | €14,820 | €16,474 | +€1,654 | +11.2% |
| Stocks | 30/36 | €14,820 | €16,474 | +€1,654 | +11.2% |
| Amounts receivable within one year | 40/41 | €2,631 | - | -€2,631 | |
| Trade receivables | 40 | €2,631 | - | -€2,631 | |
| Current investments | 50/53 | - | €34,146 | +€34,146 | |
| Cash at bank and in hand | 54/58 | €36,534 | - | -€36,534 | |
| Total equity and liabilities | 10/49 | €133,364 | €131,553 | -€1,811 | -1.4% |
| Equity | 10/15 | €24,160 | €59,510 | +€35,350 | +146.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,160 | €54,510 | +€35,350 | +184.5% |
| Distributable reserves | 133 | €19,160 | €54,510 | +€35,350 | +184.5% |
| Amounts payable | 17/49 | €109,204 | €72,043 | -€37,161 | -34.0% |
| Amounts payable after more than one year | 17 | €36,695 | - | -€36,695 | |
| Financial debts | 170/4 | €36,695 | - | -€36,695 | |
| Amounts payable within one year | 42/48 | €72,509 | €70,763 | -€1,746 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €9,459 | - | -€9,459 | |
| Trade debts | 44 | €7,402 | €13,351 | +€5,949 | +80.4% |
| Suppliers | 440/4 | €7,402 | €13,351 | +€5,949 | +80.4% |
| Taxes, remuneration and social security | 45 | €16,368 | €24,137 | +€7,769 | +47.5% |
| Taxes | 450/3 | €16,368 | €24,137 | +€7,769 | +47.5% |
| Other amounts payable | 47/48 | €39,280 | €33,275 | -€6,005 | -15.3% |
| Accrued charges and deferred income | 492/3 | - | €1,280 | +€1,280 | |
| Remuneration, social security and pensions | 62 | - | €170 | +€170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,318 | €11,263 | +€5,945 | +111.8% |
| Other operating charges | 640/8 | €2,932 | €2,589 | -€343 | -11.7% |
| Gross operating margin | 9900 | €36,441 | €66,642 | +€30,201 | +82.9% |
| Operating profit (loss) | 9901 | €28,191 | €52,620 | +€24,429 | +86.7% |
| Financial income | 75/76B | €25 | - | -€25 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Financial charges | 65/66B | €1,873 | €2,976 | +€1,103 | +58.9% |
| Recurring financial charges | 65 | €1,873 | €2,976 | +€1,103 | +58.9% |
| Profit (loss) for the period before taxes | 9903 | €26,343 | €49,644 | +€23,301 | +88.5% |
| Income taxes | 67/77 | €7,183 | €14,294 | +€7,111 | +99.0% |
| Profit (loss) for the period | 9904 | €19,160 | €35,350 | +€16,190 | +84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,160 | €35,350 | +€16,190 | +84.5% |
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 29 September 2026 via checked.be.