SONJA LAMBERT & C°: what changed
SONJA LAMBERT & C°
Largest movements
- Receivables within one year -€406,736
down €406,736 (-90.9%), from €447,293 to €40,557
of which Trade receivables: -€405,276
- Cash -€5,714
down €5,714 (-30.4%), from €18,769 to €13,055
mainly Trade debts (-€324,586) and Other debts (-€73,147)
- Trade debts -€324,586
down €324,586 (-86.7%), from €374,440 to €49,854
of which Bills of exchange payable: -€321,029
- Other debts -€73,147
down €73,147 (-26.5%), from €276,360 to €203,213
- Profit (loss) carried forward -€18,387
down €18,387 (-3.5%), from -€526,466 to -€544,853
- Gross operating margin -€55,378
down €55,378 (-92.2%), from €60,078 to €4,700
- Other operating charges +€15,040
up €15,040 (+1,168%), from €1,288 to €16,328
- Taxes -€10,341
down €10,341 (-98.3%), from €10,517 to €176
- Financial charges +€4,497
up €4,497 (+347%), from €1,296 to €5,793
- Financial income -€2,022
down €2,022 (-62.6%), from €3,231 to €1,209
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €519,384 | €105,176 | -€414,208 | -79.7% |
| Fixed assets | 21/28 | €2,000 | - | -€2,000 | |
| Tangible fixed assets | 22/27 | €2,000 | - | -€2,000 | |
| Furniture and vehicles | 24 | €2,000 | - | -€2,000 | |
| Current assets | 29/58 | €517,384 | €105,176 | -€412,208 | -79.7% |
| Stocks and contracts in progress | 3 | €50,228 | €50,528 | +€300 | +0.6% |
| Stocks | 30/36 | €50,228 | €50,528 | +€300 | +0.6% |
| Amounts receivable within one year | 40/41 | €447,293 | €40,557 | -€406,736 | -90.9% |
| Trade receivables | 40 | €442,219 | €36,944 | -€405,276 | -91.6% |
| Other amounts receivable | 41 | €5,073 | €3,613 | -€1,460 | -28.8% |
| Cash at bank and in hand | 54/58 | €18,769 | €13,055 | -€5,714 | -30.4% |
| Deferred charges and accrued income | 490/1 | €1,095 | €1,037 | -€58 | -5.3% |
| Total equity and liabilities | 10/49 | €519,384 | €105,176 | -€414,208 | -79.7% |
| Equity | 10/15 | -€441,933 | -€460,320 | -€18,387 | -4.2% |
| Contributions | 10/11 | €80,020 | €80,020 | = | 0.0% |
| Reserves | 13 | €4,513 | €4,513 | = | 0.0% |
| Distributable reserves | 133 | €4,513 | €4,513 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€526,466 | -€544,853 | -€18,387 | -3.5% |
| Amounts payable | 17/49 | €961,317 | €565,496 | -€395,821 | -41.2% |
| Amounts payable after more than one year | 17 | €300,000 | €300,000 | = | 0.0% |
| Financial debts | 170/4 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €661,317 | €265,496 | -€395,821 | -59.9% |
| Trade debts | 44 | €374,440 | €49,854 | -€324,586 | -86.7% |
| Suppliers | 440/4 | €53,411 | €49,854 | -€3,557 | -6.7% |
| Bills of exchange payable | 441 | €321,029 | - | -€321,029 | |
| Taxes, remuneration and social security | 45 | €10,517 | €12,429 | +€1,912 | +18.2% |
| Taxes | 450/3 | €10,517 | €12,429 | +€1,912 | +18.2% |
| Other amounts payable | 47/48 | €276,360 | €203,213 | -€73,147 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,400 | €2,000 | -€400 | -16.7% |
| Other operating charges | 640/8 | €1,288 | €16,328 | +€15,040 | +1,168% |
| Gross operating margin | 9900 | €60,078 | €4,700 | -€55,378 | -92.2% |
| Operating profit (loss) | 9901 | €56,390 | -€13,628 | -€70,018 | |
| Financial income | 75/76B | €3,231 | €1,209 | -€2,022 | -62.6% |
| Recurring financial income | 75 | €3,231 | €1,209 | -€2,022 | -62.6% |
| Financial charges | 65/66B | €1,296 | €5,793 | +€4,497 | +347% |
| Recurring financial charges | 65 | €1,296 | €5,793 | +€4,497 | +347% |
| Profit (loss) for the period before taxes | 9903 | €58,325 | -€18,211 | -€76,536 | |
| Income taxes | 67/77 | €10,517 | €176 | -€10,341 | -98.3% |
| Profit (loss) for the period | 9904 | €47,808 | -€18,387 | -€66,195 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,808 | -€18,387 | -€66,195 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.