LAMBI B CONSULT: 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.
LAMBI B CONSULT
Largest movements
- Cash +€728
up €728 (+70.8%), from €1,028 to €1,757
mainly Other debts (+€14,938) and Depreciation (+€592)
- Tangible fixed assets -€592
down €592 (-24.2%), from €2,447 to €1,855
of which Furniture and vehicles: -€592
- Receivables within one year +€316
up €316 (+77.5%), from €407 to €723
of which Other amounts receivable: +€316
- Other debts +€14,938
up €14,938, from €0 to €14,938
- Profit (loss) carried forward -€14,469
down €14,469 (-68.7%), from -€21,072 to -€35,540
- Gross operating margin -€4,351
down €4,351 (-45.9%), from -€9,471 to -€13,823
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 | €3,970 | €4,439 | +€469 | +11.8% |
| Fixed assets | 21/28 | €2,447 | €1,855 | -€592 | -24.2% |
| Tangible fixed assets | 22/27 | €2,447 | €1,855 | -€592 | -24.2% |
| Furniture and vehicles | 24 | €2,447 | €1,855 | -€592 | -24.2% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €1,523 | €2,584 | +€1,061 | +69.7% |
| Amounts receivable within one year | 40/41 | €407 | €723 | +€316 | +77.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €407 | €723 | +€316 | +77.5% |
| Cash at bank and in hand | 54/58 | €1,028 | €1,757 | +€728 | +70.8% |
| Deferred charges and accrued income | 490/1 | €87 | €105 | +€17 | +19.8% |
| Total equity and liabilities | 10/49 | €3,970 | €4,439 | +€469 | +11.8% |
| Equity | 10/15 | -€11,072 | -€25,540 | -€14,469 | -131% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,072 | -€35,540 | -€14,469 | -68.7% |
| Amounts payable | 17/49 | €15,041 | €29,979 | +€14,938 | +99.3% |
| Amounts payable after more than one year | 17 | €15,041 | €15,041 | = | 0.0% |
| Financial debts | 170/4 | €15,041 | €15,041 | = | 0.0% |
| Amounts payable within one year | 42/48 | €0 | €14,938 | +€14,938 | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €14,938 | +€14,938 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €513 | €592 | +€79 | +15.3% |
| Gross operating margin | 9900 | -€9,471 | -€13,823 | -€4,351 | -45.9% |
| Operating profit (loss) | 9901 | -€9,985 | -€14,415 | -€4,430 | -44.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €53 | €54 | +€1 | +1.9% |
| Recurring financial charges | 65 | €53 | €54 | +€1 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,038 | -€14,469 | -€4,431 | -44.1% |
| Profit (loss) for the period | 9904 | -€10,038 | -€14,469 | -€4,431 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,038 | -€14,469 | -€4,431 | -44.1% |
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 30 October 2026 via checked.be.