LAMBROS LINES: 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.
LAMBROS LINES
Largest movements
- Tangible fixed assets +€74,481
up €74,481 (+128%), from €58,246 to €132,727
- Financial fixed assets -€15,813
down €15,813 (-52.5%), from €30,099 to €14,287
- Receivables within one year +€15,521
up €15,521 (+13.6%), from €114,023 to €129,544
of which Trade receivables: +€14,991
- Cash +€12,003
up €12,003 (+86.7%), from €13,846 to €25,849
mainly Debts after one year (+€56,984) and Depreciation (+€30,055)
- Debts after one year +€56,984
up €56,984 (+141%), from €40,524 to €97,508
- Current portion of long-term debt +€19,019
up €19,019 (+121%), from €15,726 to €34,745
- Profit (loss) carried forward +€14,577
up €14,577 (+46.7%), from €31,220 to €45,797
- Advances received -€6,901
no longer reported in 2025 (was €6,901)
- Other debts +€4,000
up €4,000 (+200%), from €2,000 to €6,000
- Gross operating margin +€25,519
up €25,519 (+25.9%), from €98,539 to €124,057
- Staff costs +€11,447
up €11,447 (+19.3%), from €59,259 to €70,706
- Depreciation +€8,112
up €8,112 (+37.0%), from €21,943 to €30,055
- Financial income +€4,565
up €4,565 (+115%), from €3,972 to €8,537
- Other operating charges +€3,506
up €3,506 (+123%), from €2,860 to €6,367
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 | €219,248 | €305,393 | +€86,145 | +39.3% |
| Fixed assets | 21/28 | €88,346 | €147,014 | +€58,669 | +66.4% |
| Tangible fixed assets | 22/27 | €58,246 | €132,727 | +€74,481 | +128% |
| Furniture and vehicles | 24 | €58,246 | €132,727 | +€74,481 | +128% |
| Financial fixed assets | 28 | €30,099 | €14,287 | -€15,813 | -52.5% |
| Current assets | 29/58 | €130,902 | €158,379 | +€27,477 | +21.0% |
| Amounts receivable within one year | 40/41 | €114,023 | €129,544 | +€15,521 | +13.6% |
| Trade receivables | 40 | €41,930 | €56,922 | +€14,991 | +35.8% |
| Other amounts receivable | 41 | €72,093 | €72,622 | +€529 | +0.7% |
| Cash at bank and in hand | 54/58 | €13,846 | €25,849 | +€12,003 | +86.7% |
| Deferred charges and accrued income | 490/1 | €3,033 | €2,986 | -€47 | -1.6% |
| Total equity and liabilities | 10/49 | €219,248 | €305,393 | +€86,145 | +39.3% |
| Equity | 10/15 | €122,747 | €137,324 | +€14,577 | +11.9% |
| Contributions | 10/11 | €6,215 | €6,215 | = | 0.0% |
| Reserves | 13 | €85,312 | €85,312 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,452 | €14,452 | = | 0.0% |
| Distributable reserves | 133 | €69,000 | €69,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,220 | €45,797 | +€14,577 | +46.7% |
| Amounts payable | 17/49 | €96,501 | €168,069 | +€71,569 | +74.2% |
| Amounts payable after more than one year | 17 | €40,524 | €97,508 | +€56,984 | +141% |
| Financial debts | 170/4 | €40,524 | €97,508 | +€56,984 | +141% |
| Amounts payable within one year | 42/48 | €55,977 | €70,561 | +€14,584 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €15,726 | €34,745 | +€19,019 | +121% |
| Financial debts | 43 | €2,119 | €1,648 | -€471 | -22.2% |
| Credit institutions | 430/8 | €2,119 | €1,648 | -€471 | -22.2% |
| Trade debts | 44 | €12,251 | €14,388 | +€2,137 | +17.4% |
| Suppliers | 440/4 | €12,251 | €14,388 | +€2,137 | +17.4% |
| Advances received on contracts in progress | 46 | €6,901 | - | -€6,901 | |
| Taxes, remuneration and social security | 45 | €16,980 | €13,780 | -€3,200 | -18.8% |
| Taxes | 450/3 | €6,175 | €5,412 | -€764 | -12.4% |
| Remuneration and social security | 454/9 | €10,804 | €8,368 | -€2,436 | -22.5% |
| Other amounts payable | 47/48 | €2,000 | €6,000 | +€4,000 | +200% |
| Remuneration, social security and pensions | 62 | €59,259 | €70,706 | +€11,447 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,943 | €30,055 | +€8,112 | +37.0% |
| Other operating charges | 640/8 | €2,860 | €6,367 | +€3,506 | +123% |
| Gross operating margin | 9900 | €98,539 | €124,057 | +€25,519 | +25.9% |
| Operating profit (loss) | 9901 | €14,477 | €16,930 | +€2,453 | +16.9% |
| Financial income | 75/76B | €3,972 | €8,537 | +€4,565 | +115% |
| Recurring financial income | 75 | €3,972 | €8,537 | +€4,565 | +115% |
| Financial charges | 65/66B | €3,086 | €4,565 | +€1,478 | +47.9% |
| Recurring financial charges | 65 | €3,086 | €4,565 | +€1,478 | +47.9% |
| Profit (loss) for the period before taxes | 9903 | €15,362 | €20,903 | +€5,540 | +36.1% |
| Income taxes | 67/77 | €4,900 | €6,326 | +€1,425 | +29.1% |
| Profit (loss) for the period | 9904 | €10,462 | €14,577 | +€4,115 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,462 | €14,577 | +€4,115 | +39.3% |
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 18 October 2026 via checked.be.