LAMBDA SOFTWARE: what changed
LAMBDA SOFTWARE
Largest movements
- Cash +€28,474
up €28,474 (+69.1%), from €41,178 to €69,653
mainly Net result for the year (+€37,972) and Trade debts (+€2,469)
- Receivables within one year +€6,699
up €6,699 (+99.1%), from €6,761 to €13,460
of which Trade receivables: +€11,023
- Tangible fixed assets +€4,165
up €4,165 (+266%), from €1,564 to €5,729
of which Other tangible fixed assets: +€3,038
- Reserves +€37,972
up €37,972 (+83.2%), from €45,657 to €83,629
- Trade debts +€2,469
up €2,469 (+117%), from €2,111 to €4,580
- Tax, wage and social debts -€1,090
no longer reported in 2025 (was €1,090)
- Gross operating margin +€13,192
up €13,192 (+34.5%), from €38,224 to €51,417
- Taxes +€2,687
up €2,687 (+36.0%), from €7,466 to €10,153
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 | €55,225 | €94,346 | +€39,121 | +70.8% |
| Fixed assets | 21/28 | €1,564 | €5,729 | +€4,165 | +266% |
| Tangible fixed assets | 22/27 | €1,564 | €5,729 | +€4,165 | +266% |
| Plant, machinery and equipment | 23 | €820 | €368 | -€452 | -55.1% |
| Furniture and vehicles | 24 | €744 | €2,323 | +€1,579 | +212% |
| Other tangible fixed assets | 26 | - | €3,038 | +€3,038 | |
| Current assets | 29/58 | €53,661 | €88,617 | +€34,956 | +65.1% |
| Amounts receivable within one year | 40/41 | €6,761 | €13,460 | +€6,699 | +99.1% |
| Trade receivables | 40 | - | €11,023 | +€11,023 | |
| Other amounts receivable | 41 | €6,761 | €2,437 | -€4,324 | -63.9% |
| Cash at bank and in hand | 54/58 | €41,178 | €69,653 | +€28,474 | +69.1% |
| Deferred charges and accrued income | 490/1 | €5,721 | €5,504 | -€217 | -3.8% |
| Total equity and liabilities | 10/49 | €55,225 | €94,346 | +€39,121 | +70.8% |
| Equity | 10/15 | €50,657 | €88,629 | +€37,972 | +75.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,657 | €83,629 | +€37,972 | +83.2% |
| Distributable reserves | 133 | €45,657 | €83,629 | +€37,972 | +83.2% |
| Amounts payable | 17/49 | €4,568 | €5,717 | +€1,149 | +25.2% |
| Amounts payable within one year | 42/48 | €4,568 | €5,717 | +€1,149 | +25.2% |
| Trade debts | 44 | €2,111 | €4,580 | +€2,469 | +117% |
| Suppliers | 440/4 | €2,111 | €4,580 | +€2,469 | +117% |
| Taxes, remuneration and social security | 45 | €1,090 | - | -€1,090 | |
| Taxes | 450/3 | €1,090 | - | -€1,090 | |
| Other amounts payable | 47/48 | €1,367 | €1,137 | -€230 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,285 | €1,596 | +€311 | +24.2% |
| Other operating charges | 640/8 | €539 | €538 | -€1 | -0.2% |
| Gross operating margin | 9900 | €38,224 | €51,417 | +€13,192 | +34.5% |
| Operating profit (loss) | 9901 | €36,400 | €49,282 | +€12,883 | +35.4% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,319 | €1,161 | -€157 | -11.9% |
| Recurring financial charges | 65 | €1,319 | €1,161 | -€157 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €35,081 | €48,125 | +€13,044 | +37.2% |
| Income taxes | 67/77 | €7,466 | €10,153 | +€2,687 | +36.0% |
| Profit (loss) for the period | 9904 | €27,615 | €37,972 | +€10,357 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,615 | €37,972 | +€10,357 | +37.5% |
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 2 November 2026 via checked.be.