LAMBOT CARINE: 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 CARINE
Largest movements
- Tangible fixed assets -€45,632
down €45,632 (-8.7%), from €523,862 to €478,230
- Cash +€25,427
up €25,427 (+13.3%), from €190,524 to €215,951
mainly Other debts (+€135,776) and Net result for the year (+€54,201)
- Other debts +€135,776
up €135,776 (+303%), from €44,807 to €180,582
- Reserves -€115,800
down €115,800 (-32.5%), from €356,665 to €240,865
of which Distributable reserves: -€115,800
- Debts after one year -€34,741
down €34,741 (-19.2%), from €181,396 to €146,655
- Current portion of long-term debt -€9,872
down €9,872 (-22.1%), from €44,613 to €34,741
- Tax, wage and social debts +€8,694
up €8,694 (+346%), from €2,512 to €11,205
- Gross operating margin -€22,051
down €22,051 (-14.1%), from €156,526 to €134,475
- Taxes -€3,429
down €3,429 (-12.4%), from €27,589 to €24,160
- Depreciation -€3,120
down €3,120 (-6.2%), from €50,230 to €47,110
- Financial charges -€2,363
down €2,363 (-21.8%), from €10,856 to €8,494
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 | €751,815 | €732,814 | -€19,001 | -2.5% |
| Fixed assets | 21/28 | €523,862 | €478,230 | -€45,632 | -8.7% |
| Tangible fixed assets | 22/27 | €523,862 | €478,230 | -€45,632 | -8.7% |
| Land and buildings | 22 | €351,122 | €337,671 | -€13,451 | -3.8% |
| Plant, machinery and equipment | 23 | €157,689 | €137,913 | -€19,776 | -12.5% |
| Furniture and vehicles | 24 | €15,050 | €2,645 | -€12,406 | -82.4% |
| Current assets | 29/58 | €227,953 | €254,584 | +€26,631 | +11.7% |
| Amounts receivable within one year | 40/41 | €35,582 | €37,186 | +€1,604 | +4.5% |
| Trade receivables | 40 | €35,582 | €36,300 | +€718 | +2.0% |
| Other amounts receivable | 41 | - | €886 | +€886 | |
| Cash at bank and in hand | 54/58 | €190,524 | €215,951 | +€25,427 | +13.3% |
| Deferred charges and accrued income | 490/1 | €1,847 | €1,447 | -€400 | -21.6% |
| Total equity and liabilities | 10/49 | €751,815 | €732,814 | -€19,001 | -2.5% |
| Equity | 10/15 | €471,225 | €355,426 | -€115,799 | -24.6% |
| Contributions | 10/11 | €92,750 | €92,750 | = | 0.0% |
| Reserves | 13 | €356,665 | €240,865 | -€115,800 | -32.5% |
| Non-distributable reserves | 130/1 | €9,275 | €9,275 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,275 | €9,275 | = | 0.0% |
| Distributable reserves | 133 | €347,390 | €231,590 | -€115,800 | -33.3% |
| Profit (loss) carried forward | 14 | €21,810 | €21,811 | +€1 | 0.0% |
| Amounts payable | 17/49 | €280,590 | €377,388 | +€96,798 | +34.5% |
| Amounts payable after more than one year | 17 | €181,396 | €146,655 | -€34,741 | -19.2% |
| Financial debts | 170/4 | €181,396 | €146,655 | -€34,741 | -19.2% |
| Amounts payable within one year | 42/48 | €99,194 | €230,733 | +€131,539 | +133% |
| Current portion of amounts payable after more than one year | 42 | €44,613 | €34,741 | -€9,872 | -22.1% |
| Trade debts | 44 | €7,262 | €4,205 | -€3,058 | -42.1% |
| Suppliers | 440/4 | €7,262 | €4,205 | -€3,058 | -42.1% |
| Taxes, remuneration and social security | 45 | €2,512 | €11,205 | +€8,694 | +346% |
| Taxes | 450/3 | €2,512 | €11,205 | +€8,694 | +346% |
| Other amounts payable | 47/48 | €44,807 | €180,582 | +€135,776 | +303% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,230 | €47,110 | -€3,120 | -6.2% |
| Other operating charges | 640/8 | €715 | €733 | +€17 | +2.4% |
| Gross operating margin | 9900 | €156,526 | €134,475 | -€22,051 | -14.1% |
| Operating profit (loss) | 9901 | €105,580 | €86,632 | -€18,948 | -17.9% |
| Financial income | 75/76B | €259 | €223 | -€36 | -14.0% |
| Recurring financial income | 75 | €259 | €223 | -€36 | -14.0% |
| Financial charges | 65/66B | €10,856 | €8,494 | -€2,363 | -21.8% |
| Recurring financial charges | 65 | €10,856 | €8,494 | -€2,363 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €94,983 | €78,361 | -€16,622 | -17.5% |
| Income taxes | 67/77 | €27,589 | €24,160 | -€3,429 | -12.4% |
| Profit (loss) for the period | 9904 | €67,394 | €54,201 | -€13,193 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €67,394 | €54,201 | -€13,193 | -19.6% |
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 22 October 2026 via checked.be.