LAMBIL: 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.
LAMBIL
Largest movements
- Cash -€29,674
down €29,674 (-7.7%), from €387,425 to €357,751
mainly Contributions, distributions and other (-€85,000) and Other debts (-€8,713)
- Profit (loss) carried forward -€21,367
down €21,367 (-13.1%), from €163,047 to €141,679
- Other debts -€8,713
down €8,713 (-9.2%), from €94,515 to €85,802
- Gross operating margin -€10,977
down €10,977 (-11.1%), from €99,335 to €88,359
- Taxes -€2,524
down €2,524 (-10.0%), from €25,288 to €22,764
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 | €409,687 | €375,817 | -€33,871 | -8.3% |
| Fixed assets | 21/28 | €1,064 | €499 | -€565 | -53.1% |
| Tangible fixed assets | 22/27 | €1,064 | €499 | -€565 | -53.1% |
| Furniture and vehicles | 24 | €1,064 | €499 | -€565 | -53.1% |
| Current assets | 29/58 | €408,624 | €375,318 | -€33,306 | -8.2% |
| Amounts receivable within one year | 40/41 | €19,377 | €15,873 | -€3,503 | -18.1% |
| Trade receivables | 40 | €10,540 | €13,004 | +€2,464 | +23.4% |
| Other amounts receivable | 41 | €8,837 | €2,869 | -€5,967 | -67.5% |
| Current investments | 50/53 | €8 | €8 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €387,425 | €357,751 | -€29,674 | -7.7% |
| Deferred charges and accrued income | 490/1 | €1,814 | €1,686 | -€128 | -7.1% |
| Total equity and liabilities | 10/49 | €409,687 | €375,817 | -€33,871 | -8.3% |
| Equity | 10/15 | €306,205 | €284,838 | -€21,367 | -7.0% |
| Contributions | 10/11 | €130,144 | €130,144 | = | 0.0% |
| Capital | 10 | €130,144 | €130,144 | = | 0.0% |
| Issued capital | 100 | €130,144 | €130,144 | = | 0.0% |
| Reserves | 13 | €13,014 | €13,014 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,014 | €13,014 | = | 0.0% |
| Legal reserve | 130 | €13,014 | €13,014 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,047 | €141,679 | -€21,367 | -13.1% |
| Amounts payable | 17/49 | €103,482 | €90,979 | -€12,503 | -12.1% |
| Amounts payable within one year | 42/48 | €103,098 | €90,339 | -€12,759 | -12.4% |
| Trade debts | 44 | €5,760 | €1,768 | -€3,992 | -69.3% |
| Suppliers | 440/4 | €5,760 | €1,768 | -€3,992 | -69.3% |
| Taxes, remuneration and social security | 45 | €2,823 | €2,769 | -€53 | -1.9% |
| Taxes | 450/3 | €2,823 | €2,769 | -€53 | -1.9% |
| Other amounts payable | 47/48 | €94,515 | €85,802 | -€8,713 | -9.2% |
| Accrued charges and deferred income | 492/3 | €384 | €640 | +€255 | +66.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €565 | €565 | = | 0.0% |
| Other operating charges | 640/8 | €726 | €528 | -€199 | -27.3% |
| Gross operating margin | 9900 | €99,335 | €88,359 | -€10,977 | -11.1% |
| Operating profit (loss) | 9901 | €98,044 | €87,266 | -€10,778 | -11.0% |
| Financial income | 75/76B | €1 | €115 | +€114 | +14,306% |
| Recurring financial income | 75 | €1 | €115 | +€114 | +14,306% |
| Financial charges | 65/66B | €903 | €984 | +€81 | +9.0% |
| Recurring financial charges | 65 | €903 | €984 | +€81 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €97,142 | €86,397 | -€10,745 | -11.1% |
| Income taxes | 67/77 | €25,288 | €22,764 | -€2,524 | -10.0% |
| Profit (loss) for the period | 9904 | €71,854 | €63,633 | -€8,221 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €71,854 | €63,633 | -€8,221 | -11.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.