LAMBOT: 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.
LAMBOT
Largest movements
- Cash -€13,952
no longer reported in 2024 (was €13,952)
mainly Net result for the year (-€9,886) and Tax, wage and social debts (-€7,723)
- Receivables within one year +€3,178
up €3,178 (+18.1%), from €17,515 to €20,693
- Receivables after one year -€1,614
down €1,614 (-8.5%), from €19,045 to €17,431
- Profit (loss) carried forward -€9,886
down €9,886, from €99 to -€9,788
- Tax, wage and social debts -€7,723
no longer reported in 2024 (was €7,723)
- Short-term financial debts +€4,583
new in 2024: €4,583
- Trade debts +€1,656
up €1,656 (+474%), from €349 to €2,005
- Other debts -€800
no longer reported in 2024 (was €800)
- Gross operating margin -€25,608
down €25,608, from €18,106 to -€7,502
- Taxes -€5,237
down €5,237 (-96.6%), from €5,422 to €185
- Other operating charges +€633
up €633 (+52.3%), from €1,212 to €1,845
- Financial income +€253
up €253 (+102%), from €249 to €503
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.
Derived cash bridge
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 | €53,909 | €41,369 | -€12,540 | -23.3% |
| Fixed assets | 21/28 | €2,669 | €2,492 | -€177 | -6.6% |
| Tangible fixed assets | 22/27 | €2,612 | €2,435 | -€177 | -6.8% |
| Furniture and vehicles | 24 | €2,612 | €2,435 | -€177 | -6.8% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €51,240 | €38,877 | -€12,363 | -24.1% |
| Amounts receivable after more than one year | 29 | €19,045 | €17,431 | -€1,614 | -8.5% |
| Other amounts receivable | 291 | €19,045 | €17,431 | -€1,614 | -8.5% |
| Amounts receivable within one year | 40/41 | €17,515 | €20,693 | +€3,178 | +18.1% |
| Other amounts receivable | 41 | €17,515 | €20,693 | +€3,178 | +18.1% |
| Cash at bank and in hand | 54/58 | €13,952 | - | -€13,952 | |
| Deferred charges and accrued income | 490/1 | €729 | €752 | +€24 | +3.3% |
| Total equity and liabilities | 10/49 | €53,909 | €41,369 | -€12,540 | -23.3% |
| Equity | 10/15 | €44,359 | €34,472 | -€9,886 | -22.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €31,860 | €31,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €30,000 | €31,860 | +€1,860 | +6.2% |
| Profit (loss) carried forward | 14 | €99 | -€9,788 | -€9,886 | |
| Amounts payable | 17/49 | €9,550 | €6,896 | -€2,654 | -27.8% |
| Amounts payable within one year | 42/48 | €8,872 | €6,588 | -€2,284 | -25.7% |
| Financial debts | 43 | - | €4,583 | +€4,583 | |
| Credit institutions | 430/8 | - | €4,583 | +€4,583 | |
| Trade debts | 44 | €349 | €2,005 | +€1,656 | +474% |
| Suppliers | 440/4 | €349 | €2,005 | +€1,656 | +474% |
| Taxes, remuneration and social security | 45 | €7,723 | - | -€7,723 | |
| Taxes | 450/3 | €7,723 | - | -€7,723 | |
| Other amounts payable | 47/48 | €800 | - | -€800 | |
| Accrued charges and deferred income | 492/3 | €678 | €308 | -€369 | -54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €570 | €579 | +€9 | +1.6% |
| Other operating charges | 640/8 | €1,212 | €1,845 | +€633 | +52.3% |
| Gross operating margin | 9900 | €18,106 | -€7,502 | -€25,608 | |
| Operating profit (loss) | 9901 | €16,325 | -€9,925 | -€26,250 | |
| Financial income | 75/76B | €249 | €503 | +€253 | +102% |
| Recurring financial income | 75 | €249 | €503 | +€253 | +102% |
| Financial charges | 65/66B | €254 | €279 | +€26 | +10.1% |
| Recurring financial charges | 65 | €254 | €279 | +€26 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €16,321 | -€9,702 | -€26,022 | |
| Income taxes | 67/77 | €5,422 | €185 | -€5,237 | -96.6% |
| Profit (loss) for the period | 9904 | €10,899 | -€9,886 | -€20,785 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,899 | -€9,886 | -€20,785 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.