MOEDER LAMBIC: what changed
Two fiscal 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.
MOEDER LAMBIC
Largest movements
- Tangible fixed assets -€25,587
down €25,587 (-4.0%), from €640,179 to €614,592
- Receivables within one year +€25,586
up €25,586 (+46.7%), from €54,766 to €80,352
- Profit (loss) carried forward +€25,882
up €25,882 (+26.6%), from -€97,332 to -€71,450
- Revaluation surpluses -€25,587
down €25,587 (-4.2%), from €603,609 to €578,023
- Gross operating margin +€11,901
up €11,901 (+21.9%), from €54,226 to €66,127
- Taxes +€3,342
up €3,342 (+55.0%), from €6,079 to €9,422
- Financial income +€1,598
up €1,598 (+214.8%), from €744 to €2,342
- Other operating charges +€1,186
up €1,186 (+21.9%), from €5,409 to €6,595
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.
Cash bridge derived
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 | €697,465 | €697,400 | -€65 | 0.0% |
| Fixed assets | 21/28 | €640,179 | €614,592 | -€25,587 | -4.0% |
| Tangible fixed assets | 22/27 | €640,179 | €614,592 | -€25,587 | -4.0% |
| Land and buildings | 22 | €640,179 | €614,592 | -€25,587 | -4.0% |
| Current assets | 29/58 | €57,286 | €82,808 | +€25,522 | +44.6% |
| Amounts receivable within one year | 40/41 | €54,766 | €80,352 | +€25,586 | +46.7% |
| Other amounts receivable | 41 | €54,766 | €80,352 | +€25,586 | +46.7% |
| Cash at bank and in hand | 54/58 | €2,520 | €2,456 | -€64 | -2.5% |
| Total equity and liabilities | 10/49 | €697,465 | €697,400 | -€65 | 0.0% |
| Equity | 10/15 | €655,013 | €655,309 | +€295 | 0.0% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Revaluation surpluses | 12 | €603,609 | €578,023 | -€25,587 | -4.2% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€97,332 | -€71,450 | +€25,882 | +26.6% |
| Amounts payable | 17/49 | €42,452 | €42,091 | -€360 | -0.8% |
| Amounts payable after more than one year | 17 | €25,057 | €21,828 | -€3,229 | -12.9% |
| Financial debts | 170/4 | €25,057 | €21,828 | -€3,229 | -12.9% |
| Amounts payable within one year | 42/48 | €15,895 | €18,763 | +€2,868 | +18.0% |
| Current portion of amounts payable after more than one year | 42 | €3,172 | €3,229 | +€57 | +1.8% |
| Trade debts | 44 | €9,144 | €6,113 | -€3,031 | -33.1% |
| Suppliers | 440/4 | €9,144 | €6,113 | -€3,031 | -33.1% |
| Taxes, remuneration and social security | 45 | €3,579 | €9,422 | +€5,842 | +163.2% |
| Taxes | 450/3 | €3,579 | €9,422 | +€5,842 | +163.2% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Non-recurring operating income | 76A | €25,331 | €25,587 | +€256 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,587 | €25,587 | = | 0.0% |
| Other operating charges | 640/8 | €5,409 | €6,595 | +€1,186 | +21.9% |
| Gross operating margin | 9900 | €54,226 | €66,127 | +€11,901 | +21.9% |
| Operating profit (loss) | 9901 | €23,230 | €33,945 | +€10,715 | +46.1% |
| Financial income | 75/76B | €744 | €2,342 | +€1,598 | +214.8% |
| Recurring financial income | 75 | €744 | €2,342 | +€1,598 | +214.8% |
| Financial charges | 65/66B | €747 | €983 | +€236 | +31.5% |
| Recurring financial charges | 65 | €747 | €983 | +€236 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €23,227 | €35,304 | +€12,077 | +52.0% |
| Income taxes | 67/77 | €6,079 | €9,422 | +€3,342 | +55.0% |
| Profit (loss) for the period | 9904 | €17,148 | €25,882 | +€8,735 | +50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,148 | €25,882 | +€8,735 | +50.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.