Lambion & Cie: 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.
Lambion & Cie
Largest movements
- Tangible fixed assets +€10,466
up €10,466 (+8.1%), from €129,103 to €139,569
of which Furniture and vehicles: +€16,691
- Cash +€3,783
up €3,783 (+4.7%), from €81,242 to €85,025
mainly Net result for the year (+€17,563) and Depreciation (+€9,136)
- Receivables within one year -€2,862
down €2,862 (-38.2%), from €7,493 to €4,630
- Reserves +€17,563
up €17,563 (+32.7%), from €53,645 to €71,208
- Current portion of long-term debt -€8,883
down €8,883 (-91.2%), from €9,741 to €859
- Gross operating margin -€21,092
down €21,092 (-16.0%), from €131,453 to €110,361
- Staff costs -€13,796
down €13,796 (-15.4%), from €89,405 to €75,608
- Depreciation +€2,560
up €2,560 (+38.9%), from €6,576 to €9,136
- Taxes -€2,141
down €2,141 (-27.9%), from €7,685 to €5,544
- Financial charges -€1,438
down €1,438 (-66.4%), from €2,166 to €728
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 | €225,917 | €236,288 | +€10,371 | +4.6% |
| Fixed assets | 21/28 | €129,103 | €139,569 | +€10,466 | +8.1% |
| Tangible fixed assets | 22/27 | €129,103 | €139,569 | +€10,466 | +8.1% |
| Land and buildings | 22 | €125,404 | €119,831 | -€5,574 | -4.4% |
| Plant, machinery and equipment | 23 | €1,823 | €1,171 | -€652 | -35.7% |
| Furniture and vehicles | 24 | €1,876 | €18,567 | +€16,691 | +890% |
| Current assets | 29/58 | €96,814 | €96,719 | -€95 | -0.1% |
| Stocks and contracts in progress | 3 | €1,660 | €2,018 | +€358 | +21.6% |
| Stocks | 30/36 | €1,660 | €2,018 | +€358 | +21.6% |
| Amounts receivable within one year | 40/41 | €7,493 | €4,630 | -€2,862 | -38.2% |
| Other amounts receivable | 41 | €7,493 | €4,630 | -€2,862 | -38.2% |
| Cash at bank and in hand | 54/58 | €81,242 | €85,025 | +€3,783 | +4.7% |
| Deferred charges and accrued income | 490/1 | €6,420 | €5,045 | -€1,375 | -21.4% |
| Total equity and liabilities | 10/49 | €225,917 | €236,288 | +€10,371 | +4.6% |
| Equity | 10/15 | €69,312 | €86,875 | +€17,563 | +25.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €53,645 | €71,208 | +€17,563 | +32.7% |
| Distributable reserves | 133 | €53,645 | €71,208 | +€17,563 | +32.7% |
| Profit (loss) carried forward | 14 | €10,667 | €10,667 | = | 0.0% |
| Amounts payable | 17/49 | €156,605 | €149,413 | -€7,192 | -4.6% |
| Amounts payable after more than one year | 17 | €123,750 | €123,750 | = | 0.0% |
| Financial debts | 170/4 | €123,750 | €123,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,855 | €25,663 | -€7,192 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €9,741 | €859 | -€8,883 | -91.2% |
| Trade debts | 44 | €544 | €2,870 | +€2,327 | +428% |
| Suppliers | 440/4 | €544 | €2,870 | +€2,327 | +428% |
| Taxes, remuneration and social security | 45 | €20,208 | €18,328 | -€1,880 | -9.3% |
| Taxes | 450/3 | €11,674 | €9,757 | -€1,917 | -16.4% |
| Remuneration and social security | 454/9 | €8,534 | €8,571 | +€37 | +0.4% |
| Other amounts payable | 47/48 | €2,362 | €3,607 | +€1,244 | +52.7% |
| Remuneration, social security and pensions | 62 | €89,405 | €75,608 | -€13,796 | -15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,576 | €9,136 | +€2,560 | +38.9% |
| Other operating charges | 640/8 | €1,442 | €1,878 | +€436 | +30.2% |
| Gross operating margin | 9900 | €131,453 | €110,361 | -€21,092 | -16.0% |
| Operating profit (loss) | 9901 | €34,030 | €23,738 | -€10,292 | -30.2% |
| Financial income | 75/76B | €32 | €97 | +€64 | +198% |
| Recurring financial income | 75 | €32 | €97 | +€64 | +198% |
| Financial charges | 65/66B | €2,166 | €728 | -€1,438 | -66.4% |
| Recurring financial charges | 65 | €2,166 | €728 | -€1,438 | -66.4% |
| Profit (loss) for the period before taxes | 9903 | €31,897 | €23,107 | -€8,790 | -27.6% |
| Income taxes | 67/77 | €7,685 | €5,544 | -€2,141 | -27.9% |
| Profit (loss) for the period | 9904 | €24,212 | €17,563 | -€6,649 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,212 | €17,563 | -€6,649 | -27.5% |
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 30 October 2026 via checked.be.