Lambinet IT: 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 IT
Largest movements
- Cash -€4,351
down €4,351 (-72.3%), from €6,019 to €1,668
mainly Tax, wage and social debts (-€6,866) and Net result for the year (-€3,138)
- Receivables within one year -€3,477
down €3,477 (-45.4%), from €7,653 to €4,176
- Deferred charges and accrued income -€866
down €866 (-50.6%), from €1,712 to €846
- Tangible fixed assets +€804
new in 2023: €804
- Tax, wage and social debts -€6,866
down €6,866 (-77.2%), from €8,893 to €2,026
of which Taxes: -€3,532
- Profit (loss) carried forward -€3,138
down €3,138 (-110.5%), from -€2,840 to -€5,978
- Trade debts +€1,212
up €1,212 (+91.0%), from €1,332 to €2,544
- Other debts +€903
up €903 (+12.9%), from €7,000 to €7,903
- Gross operating margin +€1,343
up €1,343, from -€914 to €428
- Other operating charges +€628
up €628 (+58.1%), from €1,081 to €1,708
- Taxes +€453
up €453 (+281.9%), from €161 to €613
- Financial charges +€452
up €452 (+66.0%), from €685 to €1,136
- Depreciation +€108
new in 2023: €108
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,385 | €7,495 | -€7,889 | -51.3% |
| Fixed assets | 21/28 | - | €804 | +€804 | |
| Tangible fixed assets | 22/27 | - | €804 | +€804 | |
| Furniture and vehicles | 24 | - | €804 | +€804 | |
| Current assets | 29/58 | €15,385 | €6,691 | -€8,694 | -56.5% |
| Amounts receivable within one year | 40/41 | €7,653 | €4,176 | -€3,477 | -45.4% |
| Trade receivables | 40 | €7,653 | €4,176 | -€3,477 | -45.4% |
| Cash at bank and in hand | 54/58 | €6,019 | €1,668 | -€4,351 | -72.3% |
| Deferred charges and accrued income | 490/1 | €1,712 | €846 | -€866 | -50.6% |
| Total equity and liabilities | 10/49 | €15,385 | €7,495 | -€7,889 | -51.3% |
| Equity | 10/15 | -€1,840 | -€4,978 | -€3,138 | -170.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,840 | -€5,978 | -€3,138 | -110.5% |
| Amounts payable | 17/49 | €17,225 | €12,473 | -€4,752 | -27.6% |
| Amounts payable within one year | 42/48 | €17,225 | €12,473 | -€4,752 | -27.6% |
| Trade debts | 44 | €1,332 | €2,544 | +€1,212 | +91.0% |
| Suppliers | 440/4 | €1,332 | €2,544 | +€1,212 | +91.0% |
| Taxes, remuneration and social security | 45 | €8,893 | €2,026 | -€6,866 | -77.2% |
| Taxes | 450/3 | €5,558 | €2,026 | -€3,532 | -63.5% |
| Remuneration and social security | 454/9 | €3,335 | €0 | -€3,335 | -100.0% |
| Other amounts payable | 47/48 | €7,000 | €7,903 | +€903 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €108 | +€108 | |
| Other operating charges | 640/8 | €1,081 | €1,708 | +€628 | +58.1% |
| Gross operating margin | 9900 | -€914 | €428 | +€1,343 | |
| Operating profit (loss) | 9901 | -€1,995 | -€1,388 | +€607 | +30.4% |
| Financial charges | 65/66B | €685 | €1,136 | +€452 | +66.0% |
| Recurring financial charges | 65 | €685 | €1,136 | +€452 | +66.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,680 | -€2,524 | +€155 | +5.8% |
| Income taxes | 67/77 | €161 | €613 | +€453 | +281.9% |
| Profit (loss) for the period | 9904 | -€2,840 | -€3,138 | -€298 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,840 | -€3,138 | -€298 | -10.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.