THEO LAMBERT FINANCES: 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.
THEO LAMBERT FINANCES
Largest movements
- Cash +€74,884
up €74,884 (+1,316%), from €5,692 to €80,577
mainly Net result for the year (+€84,902) and Current investments (+€20,000)
- Receivables after one year +€23,000
new in 2025: €23,000
- Current investments -€20,000
down €20,000 (-80.0%), from €25,000 to €5,000
- Formation expenses -€1,303
down €1,303 (-100%), from €1,303 to €0
- Profit (loss) carried forward +€84,069
up €84,069 (+382%), from €21,999 to €106,068
- Tax, wage and social debts -€7,736
down €7,736 (-85.1%), from €9,095 to €1,358
- Financial income +€35,896
new in 2025: €35,896
- Gross operating margin +€35,813
up €35,813 (+114%), from €31,502 to €67,315
- Taxes +€7,395
up €7,395 (+121%), from €6,095 to €13,489
- Financial charges +€1,497
up €1,497 (+111%), from €1,349 to €2,846
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 | €34,770 | €112,588 | +€77,818 | +224% |
| Formation expenses | 20 | €1,303 | €0 | -€1,303 | -100% |
| Fixed assets | 21/28 | €2,117 | €2,769 | +€652 | +30.8% |
| Tangible fixed assets | 22/27 | €992 | €1,644 | +€652 | +65.7% |
| Furniture and vehicles | 24 | €992 | €1,644 | +€652 | +65.7% |
| Financial fixed assets | 28 | €1,125 | €1,125 | = | 0.0% |
| Current assets | 29/58 | €31,350 | €109,819 | +€78,469 | +250% |
| Amounts receivable after more than one year | 29 | - | €23,000 | +€23,000 | |
| Other amounts receivable | 291 | - | €23,000 | +€23,000 | |
| Current investments | 50/53 | €25,000 | €5,000 | -€20,000 | -80.0% |
| Cash at bank and in hand | 54/58 | €5,692 | €80,577 | +€74,884 | +1,316% |
| Deferred charges and accrued income | 490/1 | €658 | €1,242 | +€584 | +88.8% |
| Total equity and liabilities | 10/49 | €34,770 | €112,588 | +€77,818 | +224% |
| Equity | 10/15 | €23,999 | €108,068 | +€84,069 | +350% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,999 | €106,068 | +€84,069 | +382% |
| Amounts payable | 17/49 | €10,771 | €4,520 | -€6,251 | -58.0% |
| Amounts payable within one year | 42/48 | €10,771 | €4,482 | -€6,289 | -58.4% |
| Current portion of amounts payable after more than one year | 42 | - | €1,008 | +€1,008 | |
| Trade debts | 44 | €628 | €1,093 | +€466 | +74.2% |
| Suppliers | 440/4 | €628 | €1,093 | +€466 | +74.2% |
| Taxes, remuneration and social security | 45 | €9,095 | €1,358 | -€7,736 | -85.1% |
| Taxes | 450/3 | €9,095 | €1,358 | -€7,736 | -85.1% |
| Other amounts payable | 47/48 | €1,049 | €1,023 | -€26 | -2.5% |
| Accrued charges and deferred income | 492/3 | - | €37 | +€37 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,201 | €1,750 | +€549 | +45.7% |
| Other operating charges | 640/8 | - | €224 | +€224 | |
| Gross operating margin | 9900 | €31,502 | €67,315 | +€35,813 | +114% |
| Operating profit (loss) | 9901 | €30,302 | €65,341 | +€35,040 | +116% |
| Financial income | 75/76B | - | €35,896 | +€35,896 | |
| Recurring financial income | 75 | - | €35,896 | +€35,896 | |
| Financial charges | 65/66B | €1,349 | €2,846 | +€1,497 | +111% |
| Recurring financial charges | 65 | €1,349 | €2,846 | +€1,497 | +111% |
| Profit (loss) for the period before taxes | 9903 | €28,952 | €98,392 | +€69,439 | +240% |
| Income taxes | 67/77 | €6,095 | €13,489 | +€7,395 | +121% |
| Profit (loss) for the period | 9904 | €22,858 | €84,902 | +€62,044 | +271% |
| Profit (loss) for the period to be appropriated | 9905 | €22,858 | €84,902 | +€62,044 | +271% |
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 25 October 2026 via checked.be.