LAMBRIQUE: 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.
LAMBRIQUE
Largest movements
- Tangible fixed assets -€13,649
down €13,649 (-10.5%), from €129,612 to €115,963
of which Leasing and similar rights: -€7,247
- Cash -€11,595
down €11,595 (-71.1%), from €16,306 to €4,711
mainly Net result for the year (-€32,131) and Trade debts (-€7,412)
- Receivables within one year +€2,492
up €2,492 (+102%), from €2,448 to €4,940
of which Trade receivables: +€3,164
- Profit (loss) carried forward -€32,131
down €32,131 (-41.3%), from -€77,891 to -€110,022
- Debts after one year +€12,344
up €12,344 (+6.4%), from €193,397 to €205,740
of which Other amounts payable: +€20,000
- Trade debts -€7,412
down €7,412 (-72.7%), from €10,191 to €2,779
- Other debts +€2,908
up €2,908 (+236%), from €1,233 to €4,141
- Tax, wage and social debts +€1,526
up €1,526 (+142%), from €1,073 to €2,599
- Gross operating margin -€19,604
down €19,604, from €7,296 to -€12,308
- Other operating charges -€4,243
down €4,243 (-50.5%), from €8,399 to €4,156
- Depreciation +€980
up €980 (+7.7%), from €12,669 to €13,649
- Financial charges -€362
down €362 (-16.2%), from €2,241 to €1,879
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 | €148,676 | €125,924 | -€22,752 | -15.3% |
| Fixed assets | 21/28 | €129,921 | €116,272 | -€13,649 | -10.5% |
| Tangible fixed assets | 22/27 | €129,612 | €115,963 | -€13,649 | -10.5% |
| Furniture and vehicles | 24 | €13,685 | €7,283 | -€6,402 | -46.8% |
| Leasing and similar rights | 25 | €115,927 | €108,680 | -€7,247 | -6.3% |
| Financial fixed assets | 28 | €309 | €309 | = | 0.0% |
| Current assets | 29/58 | €18,754 | €9,652 | -€9,103 | -48.5% |
| Amounts receivable within one year | 40/41 | €2,448 | €4,940 | +€2,492 | +102% |
| Trade receivables | 40 | €1,776 | €4,940 | +€3,164 | +178% |
| Other amounts receivable | 41 | €672 | - | -€672 | |
| Cash at bank and in hand | 54/58 | €16,306 | €4,711 | -€11,595 | -71.1% |
| Total equity and liabilities | 10/49 | €148,676 | €125,924 | -€22,752 | -15.3% |
| Equity | 10/15 | -€65,491 | -€97,622 | -€32,131 | -49.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,891 | -€110,022 | -€32,131 | -41.3% |
| Amounts payable | 17/49 | €214,167 | €223,546 | +€9,379 | +4.4% |
| Amounts payable after more than one year | 17 | €193,397 | €205,740 | +€12,344 | +6.4% |
| Financial debts | 170/4 | €82,971 | €75,314 | -€7,656 | -9.2% |
| Other amounts payable | 178/9 | €110,426 | €130,426 | +€20,000 | +18.1% |
| Amounts payable within one year | 42/48 | €20,770 | €17,805 | -€2,965 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €8,274 | €8,287 | +€13 | +0.2% |
| Trade debts | 44 | €10,191 | €2,779 | -€7,412 | -72.7% |
| Suppliers | 440/4 | €10,191 | €2,779 | -€7,412 | -72.7% |
| Taxes, remuneration and social security | 45 | €1,073 | €2,599 | +€1,526 | +142% |
| Taxes | 450/3 | €1,073 | €2,599 | +€1,526 | +142% |
| Other amounts payable | 47/48 | €1,233 | €4,141 | +€2,908 | +236% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,669 | €13,649 | +€980 | +7.7% |
| Other operating charges | 640/8 | €8,399 | €4,156 | -€4,243 | -50.5% |
| Gross operating margin | 9900 | €7,296 | -€12,308 | -€19,604 | |
| Operating profit (loss) | 9901 | -€13,772 | -€30,114 | -€16,342 | -119% |
| Financial income | 75/76B | €2 | €5 | +€3 | +110% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +110% |
| Financial charges | 65/66B | €2,241 | €1,879 | -€362 | -16.2% |
| Recurring financial charges | 65 | €2,241 | €1,879 | -€362 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,011 | -€31,987 | -€15,977 | -99.8% |
| Income taxes | 67/77 | €137 | €143 | +€7 | +5.0% |
| Profit (loss) for the period | 9904 | -€16,147 | -€32,131 | -€15,983 | -99.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,147 | -€32,131 | -€15,983 | -99.0% |
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 1 November 2026 via checked.be.