LAMBINET AG: 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.
LAMBINET AG
Largest movements
- Cash +€74,894
up €74,894 (+54.8%), from €136,603 to €211,497
mainly Net result for the year (+€67,223) and Other debts (+€52,141)
- Intangible fixed assets -€18,000
down €18,000 (-48.2%), from €37,332 to €19,332
- Deferred charges and accrued income -€12,435
down €12,435 (-33.2%), from €37,456 to €25,021
- Receivables within one year -€2,569
no longer reported in 2025 (was €2,569)
- Other debts +€52,141
up €52,141 (+416.3%), from €12,526 to €64,667
- Debts after one year -€18,628
down €18,628 (-59.5%), from €31,321 to €12,693
- Accrued charges and deferred income +€7,959
up €7,959 (+345.4%), from €2,304 to €10,263
- Gross operating margin +€31,465
up €31,465 (+42.0%), from €74,843 to €106,308
- Taxes +€2,782
up €2,782 (+18.5%), from €15,034 to €17,816
- Financial charges -€1,091
down €1,091 (-31.8%), from €3,430 to €2,339
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.
Cash bridge derived
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 | €213,960 | €255,850 | +€41,890 | +19.6% |
| Fixed assets | 21/28 | €37,332 | €19,332 | -€18,000 | -48.2% |
| Intangible fixed assets | 21 | €37,332 | €19,332 | -€18,000 | -48.2% |
| Current assets | 29/58 | €176,628 | €236,518 | +€59,890 | +33.9% |
| Amounts receivable within one year | 40/41 | €2,569 | - | -€2,569 | |
| Trade receivables | 40 | €2,569 | - | -€2,569 | |
| Cash at bank and in hand | 54/58 | €136,603 | €211,497 | +€74,894 | +54.8% |
| Deferred charges and accrued income | 490/1 | €37,456 | €25,021 | -€12,435 | -33.2% |
| Total equity and liabilities | 10/49 | €213,960 | €255,850 | +€41,890 | +19.6% |
| Equity | 10/15 | €134,081 | €134,081 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €129,081 | €129,081 | = | 0.0% |
| Distributable reserves | 133 | €129,081 | €129,081 | = | 0.0% |
| Amounts payable | 17/49 | €79,879 | €121,769 | +€41,890 | +52.4% |
| Amounts payable after more than one year | 17 | €31,321 | €12,693 | -€18,628 | -59.5% |
| Financial debts | 170/4 | €31,321 | €12,693 | -€18,628 | -59.5% |
| Amounts payable within one year | 42/48 | €46,254 | €98,813 | +€52,559 | +113.6% |
| Current portion of amounts payable after more than one year | 42 | €18,146 | €18,628 | +€482 | +2.7% |
| Trade debts | 44 | €2,049 | €119 | -€1,930 | -94.2% |
| Suppliers | 440/4 | €2,049 | €119 | -€1,930 | -94.2% |
| Taxes, remuneration and social security | 45 | €13,533 | €15,399 | +€1,866 | +13.8% |
| Taxes | 450/3 | €13,533 | €15,399 | +€1,866 | +13.8% |
| Other amounts payable | 47/48 | €12,526 | €64,667 | +€52,141 | +416.3% |
| Accrued charges and deferred income | 492/3 | €2,304 | €10,263 | +€7,959 | +345.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,000 | €18,000 | = | 0.0% |
| Other operating charges | 640/8 | €515 | €930 | +€415 | +80.6% |
| Gross operating margin | 9900 | €74,843 | €106,308 | +€31,465 | +42.0% |
| Operating profit (loss) | 9901 | €56,328 | €87,378 | +€31,050 | +55.1% |
| Financial charges | 65/66B | €3,430 | €2,339 | -€1,091 | -31.8% |
| Recurring financial charges | 65 | €3,430 | €2,339 | -€1,091 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €52,898 | €85,039 | +€32,141 | +60.8% |
| Income taxes | 67/77 | €15,034 | €17,816 | +€2,782 | +18.5% |
| Profit (loss) for the period | 9904 | €37,864 | €67,223 | +€29,359 | +77.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,864 | €67,223 | +€29,359 | +77.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.