LAMBIMO: 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.
LAMBIMO
Largest movements
- Tangible fixed assets -€3,290
down €3,290 (-4.3%), from €76,805 to €73,515
of which Land and buildings: -€3,150
- Receivables within one year +€2,663
up €2,663 (+6.0%), from €44,084 to €46,747
of which Trade receivables: +€1,537
- Cash +€2,259
up €2,259 (+9.8%), from €23,094 to €25,352
mainly Other debts (+€12,113) and Net result for the year (+€9,303)
- Other debts +€12,113
up €12,113 (+153.2%), from €7,906 to €20,019
- Debts after one year -€8,377
down €8,377 (-25.1%), from €33,379 to €25,001
- Trade debts -€1,836
down €1,836 (-7.6%), from €24,150 to €22,315
- Tax, wage and social debts -€1,724
down €1,724 (-4.8%), from €35,778 to €34,054
of which Remuneration and social security: -€4,697
- Gross operating margin +€10,835
up €10,835 (+5.3%), from €202,620 to €213,455
- Staff costs -€4,485
down €4,485 (-2.5%), from €177,797 to €173,312
- Taxes +€3,375
up €3,375 (+72.1%), from €4,681 to €8,056
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 | €145,907 | €147,538 | +€1,631 | +1.1% |
| Fixed assets | 21/28 | €77,032 | €73,742 | -€3,290 | -4.3% |
| Tangible fixed assets | 22/27 | €76,805 | €73,515 | -€3,290 | -4.3% |
| Land and buildings | 22 | €70,350 | €67,200 | -€3,150 | -4.5% |
| Furniture and vehicles | 24 | €6,455 | €6,315 | -€140 | -2.2% |
| Financial fixed assets | 28 | €228 | €228 | = | 0.0% |
| Current assets | 29/58 | €68,875 | €73,796 | +€4,921 | +7.1% |
| Amounts receivable within one year | 40/41 | €44,084 | €46,747 | +€2,663 | +6.0% |
| Trade receivables | 40 | €14,414 | €15,951 | +€1,537 | +10.7% |
| Other amounts receivable | 41 | €29,670 | €30,796 | +€1,126 | +3.8% |
| Cash at bank and in hand | 54/58 | €23,094 | €25,352 | +€2,259 | +9.8% |
| Deferred charges and accrued income | 490/1 | €1,697 | €1,697 | = | 0.0% |
| Total equity and liabilities | 10/49 | €145,907 | €147,538 | +€1,631 | +1.1% |
| Equity | 10/15 | €36,669 | €37,771 | +€1,103 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,380 | €17,480 | +€1,100 | +6.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Distributable reserves | 133 | €16,380 | €17,480 | +€1,100 | +6.7% |
| Profit (loss) carried forward | 14 | €1,689 | €1,691 | +€3 | +0.2% |
| Amounts payable | 17/49 | €109,238 | €109,767 | +€528 | +0.5% |
| Amounts payable after more than one year | 17 | €33,379 | €25,001 | -€8,377 | -25.1% |
| Financial debts | 170/4 | €33,379 | €25,001 | -€8,377 | -25.1% |
| Amounts payable within one year | 42/48 | €75,860 | €84,765 | +€8,906 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €8,025 | €8,377 | +€352 | +4.4% |
| Trade debts | 44 | €24,150 | €22,315 | -€1,836 | -7.6% |
| Suppliers | 440/4 | €24,150 | €22,315 | -€1,836 | -7.6% |
| Taxes, remuneration and social security | 45 | €35,778 | €34,054 | -€1,724 | -4.8% |
| Taxes | 450/3 | €9,725 | €12,698 | +€2,973 | +30.6% |
| Remuneration and social security | 454/9 | €26,053 | €21,356 | -€4,697 | -18.0% |
| Other amounts payable | 47/48 | €7,906 | €20,019 | +€12,113 | +153.2% |
| Remuneration, social security and pensions | 62 | €177,797 | €173,312 | -€4,485 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,599 | €7,134 | +€1,535 | +27.4% |
| Other operating charges | 640/8 | €4,862 | €6,733 | +€1,872 | +38.5% |
| Non-recurring operating charges | 66A | €8,565 | €8,584 | +€19 | +0.2% |
| Gross operating margin | 9900 | €202,620 | €213,455 | +€10,835 | +5.3% |
| Operating profit (loss) | 9901 | €5,797 | €17,691 | +€11,894 | +205.2% |
| Financial income | 75/76B | €1,547 | €1,477 | -€70 | -4.5% |
| Recurring financial income | 75 | €1,547 | €1,477 | -€70 | -4.5% |
| Financial charges | 65/66B | €2,259 | €1,809 | -€450 | -19.9% |
| Recurring financial charges | 65 | €2,259 | €1,809 | -€450 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €5,085 | €17,359 | +€12,274 | +241.4% |
| Income taxes | 67/77 | €4,681 | €8,056 | +€3,375 | +72.1% |
| Profit (loss) for the period | 9904 | €405 | €9,303 | +€8,898 | +2199.5% |
| Profit (loss) for the period to be appropriated | 9905 | €405 | €9,303 | +€8,898 | +2199.5% |
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 6 October 2026 via checked.be.