Lambik IT: 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.
Lambik IT
Largest movements
- Cash +€74,936
up €74,936 (+84.5%), from €88,733 to €163,669
mainly Net result for the year (+€65,462) and Tax, wage and social debts (+€18,803)
- Receivables within one year +€8,228
up €8,228 (+34.5%), from €23,861 to €32,089
- Reserves +€65,462
up €65,462 (+83.4%), from €78,509 to €143,971
- Tax, wage and social debts +€18,803
up €18,803 (+79.9%), from €23,539 to €42,342
of which Taxes: +€20,953
- Gross operating margin +€7,886
up €7,886 (+10.3%), from €76,489 to €84,375
- Taxes +€1,603
up €1,603 (+10.6%), from €15,095 to €16,698
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 | €115,407 | €197,962 | +€82,554 | +71.5% |
| Fixed assets | 21/28 | €2,060 | €1,321 | -€739 | -35.9% |
| Tangible fixed assets | 22/27 | €2,060 | €1,321 | -€739 | -35.9% |
| Furniture and vehicles | 24 | €2,060 | €1,321 | -€739 | -35.9% |
| Current assets | 29/58 | €113,348 | €196,641 | +€83,293 | +73.5% |
| Amounts receivable within one year | 40/41 | €23,861 | €32,089 | +€8,228 | +34.5% |
| Trade receivables | 40 | €23,861 | €32,089 | +€8,228 | +34.5% |
| Cash at bank and in hand | 54/58 | €88,733 | €163,669 | +€74,936 | +84.5% |
| Deferred charges and accrued income | 490/1 | €753 | €883 | +€129 | +17.2% |
| Total equity and liabilities | 10/49 | €115,407 | €197,962 | +€82,554 | +71.5% |
| Equity | 10/15 | €83,509 | €148,971 | +€65,462 | +78.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €78,509 | €143,971 | +€65,462 | +83.4% |
| Distributable reserves | 133 | €78,509 | €143,971 | +€65,462 | +83.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,899 | €48,991 | +€17,092 | +53.6% |
| Amounts payable within one year | 42/48 | €31,814 | €48,991 | +€17,177 | +54.0% |
| Trade debts | 44 | €2,433 | €1,373 | -€1,061 | -43.6% |
| Suppliers | 440/4 | €2,433 | €1,373 | -€1,061 | -43.6% |
| Taxes, remuneration and social security | 45 | €23,539 | €42,342 | +€18,803 | +79.9% |
| Taxes | 450/3 | €21,389 | €42,342 | +€20,953 | +98.0% |
| Remuneration and social security | 454/9 | €2,150 | €0 | -€2,150 | -100% |
| Other amounts payable | 47/48 | €5,842 | €5,276 | -€566 | -9.7% |
| Accrued charges and deferred income | 492/3 | €85 | €0 | -€85 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158 | €739 | +€582 | +369% |
| Other operating charges | 640/8 | €379 | €382 | +€3 | +0.8% |
| Gross operating margin | 9900 | €76,489 | €84,375 | +€7,886 | +10.3% |
| Operating profit (loss) | 9901 | €75,952 | €83,254 | +€7,302 | +9.6% |
| Financial income | 75/76B | €365 | €844 | +€479 | +131% |
| Recurring financial income | 75 | €365 | €844 | +€479 | +131% |
| Financial charges | 65/66B | €2,418 | €1,937 | -€480 | -19.9% |
| Recurring financial charges | 65 | €2,418 | €1,937 | -€480 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €73,900 | €82,160 | +€8,261 | +11.2% |
| Income taxes | 67/77 | €15,095 | €16,698 | +€1,603 | +10.6% |
| Profit (loss) for the period | 9904 | €58,805 | €65,462 | +€6,658 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,805 | €65,462 | +€6,658 | +11.3% |
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 26 October 2026 via checked.be.