LAMBORELLE: 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.
LAMBORELLE
Largest movements
- Cash +€309,778
up €309,778 (+134.9%), from €229,639 to €539,417
mainly Depreciation (+€173,987) and Receivables within one year (+€160,566)
- Receivables within one year -€160,566
down €160,566 (-33.3%), from €482,497 to €321,931
of which Trade receivables: -€140,622
- Tangible fixed assets -€117,715
down €117,715 (-24.2%), from €485,984 to €368,269
of which Furniture and vehicles: -€123,522
- Other debts +€59,124
up €59,124 (+27.5%), from €215,106 to €274,231
- Reserves -€31,150
down €31,150 (-3.7%), from €847,452 to €816,302
of which Distributable reserves: -€31,150
- Tax, wage and social debts +€12,749
up €12,749 (+13.8%), from €92,317 to €105,066
of which Remuneration and social security: +€16,215
- Depreciation +€14,552
up €14,552 (+9.1%), from €159,435 to €173,987
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 | €1,227,801 | €1,257,334 | +€29,533 | +2.4% |
| Fixed assets | 21/28 | €486,747 | €368,897 | -€117,850 | -24.2% |
| Tangible fixed assets | 22/27 | €485,984 | €368,269 | -€117,715 | -24.2% |
| Plant, machinery and equipment | 23 | €169 | €5,474 | +€5,305 | +3141.8% |
| Furniture and vehicles | 24 | €472,995 | €349,473 | -€123,522 | -26.1% |
| Other tangible fixed assets | 26 | €12,820 | €13,323 | +€503 | +3.9% |
| Financial fixed assets | 28 | €763 | €628 | -€135 | -17.7% |
| Current assets | 29/58 | €741,054 | €888,437 | +€147,383 | +19.9% |
| Stocks and contracts in progress | 3 | €24,529 | €22,703 | -€1,826 | -7.4% |
| Stocks | 30/36 | €24,529 | €22,703 | -€1,826 | -7.4% |
| Amounts receivable within one year | 40/41 | €482,497 | €321,931 | -€160,566 | -33.3% |
| Trade receivables | 40 | €462,448 | €321,826 | -€140,622 | -30.4% |
| Other amounts receivable | 41 | €20,049 | €105 | -€19,944 | -99.5% |
| Cash at bank and in hand | 54/58 | €229,639 | €539,417 | +€309,778 | +134.9% |
| Deferred charges and accrued income | 490/1 | €4,389 | €4,385 | -€3 | -0.1% |
| Total equity and liabilities | 10/49 | €1,227,801 | €1,257,334 | +€29,533 | +2.4% |
| Equity | 10/15 | €866,508 | €835,400 | -€31,108 | -3.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €847,452 | €816,302 | -€31,150 | -3.7% |
| Tax-exempt reserves | 132 | €23,952 | €23,952 | = | 0.0% |
| Distributable reserves | 133 | €823,500 | €792,350 | -€31,150 | -3.8% |
| Profit (loss) carried forward | 14 | €55 | €97 | +€42 | +76.5% |
| Amounts payable | 17/49 | €361,294 | €421,935 | +€60,641 | +16.8% |
| Amounts payable within one year | 42/48 | €343,355 | €406,511 | +€63,156 | +18.4% |
| Trade debts | 44 | €35,932 | €27,214 | -€8,717 | -24.3% |
| Suppliers | 440/4 | €35,932 | €27,214 | -€8,717 | -24.3% |
| Taxes, remuneration and social security | 45 | €92,317 | €105,066 | +€12,749 | +13.8% |
| Taxes | 450/3 | €22,787 | €19,322 | -€3,465 | -15.2% |
| Remuneration and social security | 454/9 | €69,530 | €85,744 | +€16,215 | +23.3% |
| Other amounts payable | 47/48 | €215,106 | €274,231 | +€59,124 | +27.5% |
| Accrued charges and deferred income | 492/3 | €17,939 | €15,424 | -€2,515 | -14.0% |
| Non-recurring operating income | 76A | €9,625 | €25,200 | +€15,575 | +161.8% |
| Remuneration, social security and pensions | 62 | €808,090 | €819,449 | +€11,359 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €159,435 | €173,987 | +€14,552 | +9.1% |
| Other operating charges | 640/8 | €154,802 | €148,313 | -€6,489 | -4.2% |
| Gross operating margin | 9900 | €1,209,940 | €1,215,300 | +€5,360 | +0.4% |
| Operating profit (loss) | 9901 | €87,613 | €73,551 | -€14,062 | -16.0% |
| Financial income | 75/76B | €11 | €2 | -€9 | -79.2% |
| Recurring financial income | 75 | €11 | €2 | -€9 | -79.2% |
| Financial charges | 65/66B | €18,531 | €15,794 | -€2,737 | -14.8% |
| Recurring financial charges | 65 | €18,531 | €15,794 | -€2,737 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €69,094 | €57,760 | -€11,334 | -16.4% |
| Income taxes | 67/77 | €19,663 | €21,802 | +€2,139 | +10.9% |
| Profit (loss) for the period | 9904 | €49,431 | €35,958 | -€13,473 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,431 | €35,958 | -€13,473 | -27.3% |
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 9 October 2026 via checked.be.