LAMBICONSULT: 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.
LAMBICONSULT
Largest movements
- Current investments -€16,343
down €16,343 (-76.1%), from €21,476 to €5,133
- Tangible fixed assets -€6,877
down €6,877 (-7.7%), from €89,113 to €82,236
of which Land and buildings: -€5,395
- Reserves +€26,637
up €26,637 (+16.8%), from €158,426 to €185,063
of which Distributable reserves: +€26,637
- Other debts -€25,590
down €25,590 (-100.0%), from €25,590 to €0
- Debts after one year -€17,810
down €17,810 (-14.5%), from €122,504 to €104,694
- Tax, wage and social debts -€10,125
down €10,125 (-71.0%), from €14,257 to €4,132
of which Taxes: -€11,625
- Depreciation -€7,881
down €7,881 (-53.4%), from €14,758 to €6,877
- Financial income -€2,787
down €2,787 (-44.0%), from €6,333 to €3,547
- Other operating charges +€1,983
up €1,983 (+157.5%), from €1,259 to €3,242
- Gross operating margin -€1,299
down €1,299 (-2.2%), from €59,434 to €58,135
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €436,149 | €410,299 | -€25,850 | -5.9% |
| Fixed assets | 21/28 | €397,502 | €390,625 | -€6,877 | -1.7% |
| Tangible fixed assets | 22/27 | €89,113 | €82,236 | -€6,877 | -7.7% |
| Land and buildings | 22 | €85,520 | €80,125 | -€5,395 | -6.3% |
| Plant, machinery and equipment | 23 | €701 | €577 | -€124 | -17.7% |
| Furniture and vehicles | 24 | €2,891 | €1,533 | -€1,358 | -47.0% |
| Financial fixed assets | 28 | €308,390 | €308,390 | = | 0.0% |
| Current assets | 29/58 | €38,646 | €19,674 | -€18,973 | -49.1% |
| Amounts receivable within one year | 40/41 | €12,472 | €8,220 | -€4,252 | -34.1% |
| Other amounts receivable | 41 | €12,472 | €8,220 | -€4,252 | -34.1% |
| Current investments | 50/53 | €21,476 | €5,133 | -€16,343 | -76.1% |
| Cash at bank and in hand | 54/58 | €3,143 | €4,621 | +€1,478 | +47.0% |
| Deferred charges and accrued income | 490/1 | €1,555 | €1,699 | +€144 | +9.2% |
| Total equity and liabilities | 10/49 | €436,149 | €410,299 | -€25,850 | -5.9% |
| Equity | 10/15 | €247,684 | €274,321 | +€26,637 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €158,426 | €185,063 | +€26,637 | +16.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €156,566 | €183,203 | +€26,637 | +17.0% |
| Profit (loss) carried forward | 14 | €70,658 | €70,658 | = | 0.0% |
| Amounts payable | 17/49 | €188,464 | €135,977 | -€52,487 | -27.8% |
| Amounts payable after more than one year | 17 | €122,504 | €104,694 | -€17,810 | -14.5% |
| Financial debts | 170/4 | €122,504 | €104,694 | -€17,810 | -14.5% |
| Amounts payable within one year | 42/48 | €65,960 | €31,283 | -€34,677 | -52.6% |
| Current portion of amounts payable after more than one year | 42 | €19,440 | €17,810 | -€1,630 | -8.4% |
| Financial debts | 43 | €1,900 | €1,721 | -€179 | -9.4% |
| Credit institutions | 430/8 | €1,900 | - | -€1,900 | |
| Other loans | 439 | - | €1,721 | +€1,721 | |
| Trade debts | 44 | €4,773 | €7,620 | +€2,847 | +59.6% |
| Suppliers | 440/4 | €4,773 | €7,620 | +€2,847 | +59.6% |
| Taxes, remuneration and social security | 45 | €14,257 | €4,132 | -€10,125 | -71.0% |
| Taxes | 450/3 | €14,257 | €2,632 | -€11,625 | -81.5% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €25,590 | €0 | -€25,590 | -100.0% |
| Non-recurring operating income | 76A | - | €3,957 | +€3,957 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,758 | €6,877 | -€7,881 | -53.4% |
| Other operating charges | 640/8 | €1,259 | €3,242 | +€1,983 | +157.5% |
| Gross operating margin | 9900 | €59,434 | €58,135 | -€1,299 | -2.2% |
| Operating profit (loss) | 9901 | €43,417 | €48,016 | +€4,599 | +10.6% |
| Financial income | 75/76B | €6,333 | €3,547 | -€2,787 | -44.0% |
| Recurring financial income | 75 | €6,333 | €3,547 | -€2,787 | -44.0% |
| Financial charges | 65/66B | €6,845 | €6,389 | -€456 | -6.7% |
| Recurring financial charges | 65 | €6,845 | €6,389 | -€456 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €42,905 | €45,174 | +€2,269 | +5.3% |
| Income taxes | 67/77 | €19,122 | €18,537 | -€585 | -3.1% |
| Profit (loss) for the period | 9904 | €23,783 | €26,637 | +€2,854 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,783 | €26,637 | +€2,854 | +12.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.