LAMBOT - DUBOIS: 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 - DUBOIS
Largest movements
- Receivables within one year +€22,405
up €22,405 (+105%), from €21,244 to €43,649
- Cash +€1,350
up €1,350 (+15.4%), from €8,763 to €10,113
mainly Net result for the year (+€24,246) and Other debts (+€20,260)
- Tangible fixed assets -€1,296
down €1,296 (-18.1%), from €7,150 to €5,854
of which Furniture and vehicles: -€897
- Other debts +€20,260
new in 2025: €20,260
- Profit (loss) carried forward +€14,246
up €14,246 (+98.2%), from -€14,512 to -€266
- Reserves -€10,260
down €10,260 (-45.9%), from €22,334 to €12,074
- Tax, wage and social debts -€1,807
down €1,807 (-23.8%), from €7,605 to €5,798
- Gross operating margin +€20,850
up €20,850 (+147%), from €14,186 to €35,036
- Taxes +€5,097
up €5,097 (+95.3%), from €5,350 to €10,447
- Financial income +€1,317
up €1,317 (+145%), from €908 to €2,225
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 | €37,477 | €59,866 | +€22,389 | +59.7% |
| Fixed assets | 21/28 | €7,150 | €5,854 | -€1,296 | -18.1% |
| Tangible fixed assets | 22/27 | €7,150 | €5,854 | -€1,296 | -18.1% |
| Plant, machinery and equipment | 23 | €612 | €279 | -€333 | -54.4% |
| Furniture and vehicles | 24 | €6,404 | €5,507 | -€897 | -14.0% |
| Other tangible fixed assets | 26 | €134 | €68 | -€66 | -49.3% |
| Current assets | 29/58 | €30,327 | €54,012 | +€23,685 | +78.1% |
| Amounts receivable within one year | 40/41 | €21,244 | €43,649 | +€22,405 | +105% |
| Other amounts receivable | 41 | €21,244 | €43,649 | +€22,405 | +105% |
| Cash at bank and in hand | 54/58 | €8,763 | €10,113 | +€1,350 | +15.4% |
| Deferred charges and accrued income | 490/1 | €320 | €250 | -€70 | -21.9% |
| Total equity and liabilities | 10/49 | €37,477 | €59,866 | +€22,389 | +59.7% |
| Equity | 10/15 | €29,822 | €33,808 | +€3,986 | +13.4% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €22,334 | €12,074 | -€10,260 | -45.9% |
| Distributable reserves | 133 | €22,334 | €12,074 | -€10,260 | -45.9% |
| Profit (loss) carried forward | 14 | -€14,512 | -€266 | +€14,246 | +98.2% |
| Amounts payable | 17/49 | €7,655 | €26,058 | +€18,403 | +240% |
| Amounts payable within one year | 42/48 | €7,655 | €26,058 | +€18,403 | +240% |
| Trade debts | 44 | €50 | - | -€50 | |
| Suppliers | 440/4 | €50 | - | -€50 | |
| Taxes, remuneration and social security | 45 | €7,605 | €5,798 | -€1,807 | -23.8% |
| Taxes | 450/3 | €7,605 | €5,798 | -€1,807 | -23.8% |
| Other amounts payable | 47/48 | - | €20,260 | +€20,260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,145 | €2,196 | +€51 | +2.4% |
| Other operating charges | 640/8 | - | €239 | +€239 | |
| Gross operating margin | 9900 | €14,186 | €35,036 | +€20,850 | +147% |
| Operating profit (loss) | 9901 | €12,041 | €32,601 | +€20,560 | +171% |
| Financial income | 75/76B | €908 | €2,225 | +€1,317 | +145% |
| Recurring financial income | 75 | €908 | €2,225 | +€1,317 | +145% |
| Financial charges | 65/66B | €94 | €133 | +€39 | +41.5% |
| Recurring financial charges | 65 | €94 | €133 | +€39 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | €12,855 | €34,693 | +€21,838 | +170% |
| Income taxes | 67/77 | €5,350 | €10,447 | +€5,097 | +95.3% |
| Profit (loss) for the period | 9904 | €7,505 | €24,246 | +€16,741 | +223% |
| Profit (loss) for the period to be appropriated | 9905 | €7,505 | €24,246 | +€16,741 | +223% |
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 18 October 2026 via checked.be.