MOEDER LAMBIK: 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 LAMBIK
Largest movements
- Receivables within one year +€964,561
up €964,561 (+98.4%), from €980,356 to €1.9m
of which Other amounts receivable: +€1.0m
- Tangible fixed assets -€207,104
down €207,104 (-4.3%), from €4.8m to €4.6m
of which Land and buildings: -€240,019
- Cash +€88,576
up €88,576 (+295.9%), from €29,935 to €118,511
mainly Other debts (+€855,825) and Depreciation (+€255,943)
- Other debts +€855,825
up €855,825 (+225.7%), from €379,219 to €1.2m
- Short-term financial debts +€157,847
up €157,847 (+38.0%), from €415,564 to €573,410
- Debts after one year -€114,097
down €114,097 (-3.5%), from €3.2m to €3.1m
- Gross operating margin -€501,463
down €501,463 (-33.5%), from €1.5m to €994,663
- Taxes -€142,224
down €142,224 (-88.7%), from €160,293 to €18,069
- Financial charges +€18,539
up €18,539 (+19.5%), from €95,183 to €113,723
of which Financial charges: +€10,447
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 | €5,931,603 | €6,800,046 | +€868,444 | +14.6% |
| Formation expenses | 20 | - | €2,500 | +€2,500 | |
| Fixed assets | 21/28 | €4,860,835 | €4,661,731 | -€199,104 | -4.1% |
| Tangible fixed assets | 22/27 | €4,816,470 | €4,609,366 | -€207,104 | -4.3% |
| Land and buildings | 22 | €4,719,832 | €4,479,813 | -€240,019 | -5.1% |
| Plant, machinery and equipment | 23 | €21,861 | €20,645 | -€1,216 | -5.6% |
| Furniture and vehicles | 24 | €74,777 | €108,909 | +€34,131 | +45.6% |
| Financial fixed assets | 28 | €44,365 | €52,365 | +€8,000 | +18.0% |
| Current assets | 29/58 | €1,070,768 | €2,135,815 | +€1.1m | +99.5% |
| Stocks and contracts in progress | 3 | €60,476 | €72,386 | +€11,910 | +19.7% |
| Stocks | 30/36 | €60,476 | €72,386 | +€11,910 | +19.7% |
| Amounts receivable within one year | 40/41 | €980,356 | €1,944,918 | +€964,561 | +98.4% |
| Trade receivables | 40 | €186,514 | €125,987 | -€60,527 | -32.5% |
| Other amounts receivable | 41 | €793,842 | €1,818,931 | +€1.0m | +129.1% |
| Cash at bank and in hand | 54/58 | €29,935 | €118,511 | +€88,576 | +295.9% |
| Total equity and liabilities | 10/49 | €5,931,603 | €6,800,046 | +€868,444 | +14.6% |
| Equity | 10/15 | €1,770,646 | €1,800,836 | +€30,190 | +1.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €875,182 | €905,373 | +€30,190 | +3.4% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €44,727 | €44,727 | = | 0.0% |
| Distributable reserves | 133 | €827,455 | €857,645 | +€30,190 | +3.6% |
| Profit (loss) carried forward | 14 | €865,464 | €865,464 | = | 0.0% |
| Amounts payable | 17/49 | €4,160,957 | €4,999,210 | +€838,253 | +20.1% |
| Amounts payable after more than one year | 17 | €3,237,254 | €3,123,157 | -€114,097 | -3.5% |
| Financial debts | 170/4 | €3,237,254 | €3,123,157 | -€114,097 | -3.5% |
| Amounts payable within one year | 42/48 | €919,381 | €1,876,053 | +€956,673 | +104.1% |
| Financial debts | 43 | €415,564 | €573,410 | +€157,847 | +38.0% |
| Credit institutions | 430/8 | €415,564 | €573,410 | +€157,847 | +38.0% |
| Trade debts | 44 | €21,984 | €1,871 | -€20,114 | -91.5% |
| Suppliers | 440/4 | €21,984 | €1,871 | -€20,114 | -91.5% |
| Advances received on contracts in progress | 46 | €24,337 | €316 | -€24,021 | -98.7% |
| Taxes, remuneration and social security | 45 | €78,277 | €65,413 | -€12,864 | -16.4% |
| Taxes | 450/3 | €39,556 | €7,279 | -€32,277 | -81.6% |
| Remuneration and social security | 454/9 | €38,720 | €58,134 | +€19,413 | +50.1% |
| Other amounts payable | 47/48 | €379,219 | €1,235,044 | +€855,825 | +225.7% |
| Accrued charges and deferred income | 492/3 | €4,322 | - | -€4,322 | |
| Non-recurring operating income | 76A | €483,531 | - | -€483,531 | |
| Remuneration, social security and pensions | 62 | €571,031 | €577,942 | +€6,911 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260,458 | €255,943 | -€4,515 | -1.7% |
| Other operating charges | 640/8 | €23,177 | €23,210 | +€33 | +0.1% |
| Gross operating margin | 9900 | €1,496,126 | €994,663 | -€501,463 | -33.5% |
| Operating profit (loss) | 9901 | €641,460 | €137,568 | -€503,892 | -78.6% |
| Financial income | 75/76B | €34,086 | €24,414 | -€9,671 | -28.4% |
| Recurring financial income | 75 | €34,086 | €24,414 | -€9,671 | -28.4% |
| Financial charges | 65/66B | €95,183 | €113,723 | +€18,539 | +19.5% |
| Recurring financial charges | 65 | €95,183 | €105,630 | +€10,447 | +11.0% |
| Non-recurring financial charges | 66B | - | €8,093 | +€8,093 | |
| Profit (loss) for the period before taxes | 9903 | €580,362 | €48,260 | -€532,103 | -91.7% |
| Income taxes | 67/77 | €160,293 | €18,069 | -€142,224 | -88.7% |
| Profit (loss) for the period | 9904 | €420,069 | €30,190 | -€389,879 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €420,069 | €30,190 | -€389,879 | -92.8% |
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 28 September 2026 via checked.be.