LAMBERT: 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.
LAMBERT
Largest movements
- Cash +€67,219
up €67,219 (+82.4%), from €81,615 to €148,834
mainly Net result for the year (+€56,953) and Receivables within one year (+€9,469)
- Receivables within one year -€9,469
down €9,469 (-38.5%), from €24,576 to €15,107
- Receivables after one year -€3,390
down €3,390 (-11.5%), from €29,445 to €26,054
- Reserves +€56,953
up €56,953 (+62.7%), from €90,847 to €147,800
- Other debts -€3,222
down €3,222 (-78.4%), from €4,111 to €889
- Gross operating margin +€10,297
up €10,297 (+16.4%), from €62,958 to €73,255
- Taxes +€1,849
up €1,849 (+12.6%), from €14,668 to €16,517
- Financial income +€1,011
up €1,011 (+252%), from €401 to €1,411
- Depreciation +€746
up €746 (+279%), from €267 to €1,014
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 | €137,776 | €193,623 | +€55,847 | +40.5% |
| Fixed assets | 21/28 | €1,908 | €3,627 | +€1,719 | +90.1% |
| Tangible fixed assets | 22/27 | €1,908 | €3,537 | +€1,629 | +85.4% |
| Furniture and vehicles | 24 | €1,908 | €3,537 | +€1,629 | +85.4% |
| Financial fixed assets | 28 | - | €90 | +€90 | |
| Current assets | 29/58 | €135,868 | €189,996 | +€54,128 | +39.8% |
| Amounts receivable after more than one year | 29 | €29,445 | €26,054 | -€3,390 | -11.5% |
| Trade receivables | 290 | €29,445 | €26,054 | -€3,390 | -11.5% |
| Amounts receivable within one year | 40/41 | €24,576 | €15,107 | -€9,469 | -38.5% |
| Trade receivables | 40 | €24,576 | €15,107 | -€9,469 | -38.5% |
| Cash at bank and in hand | 54/58 | €81,615 | €148,834 | +€67,219 | +82.4% |
| Deferred charges and accrued income | 490/1 | €232 | €0 | -€232 | -100% |
| Total equity and liabilities | 10/49 | €137,776 | €193,623 | +€55,847 | +40.5% |
| Equity | 10/15 | €95,847 | €152,800 | +€56,953 | +59.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €90,847 | €147,800 | +€56,953 | +62.7% |
| Distributable reserves | 133 | €90,847 | €147,800 | +€56,953 | +62.7% |
| Amounts payable | 17/49 | €41,929 | €40,823 | -€1,106 | -2.6% |
| Amounts payable within one year | 42/48 | €41,929 | €40,823 | -€1,106 | -2.6% |
| Trade debts | 44 | €2,532 | €3,672 | +€1,140 | +45.0% |
| Suppliers | 440/4 | €2,532 | €3,672 | +€1,140 | +45.0% |
| Taxes, remuneration and social security | 45 | €35,287 | €36,263 | +€976 | +2.8% |
| Taxes | 450/3 | €35,287 | €36,263 | +€976 | +2.8% |
| Other amounts payable | 47/48 | €4,111 | €889 | -€3,222 | -78.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €267 | €1,014 | +€746 | +279% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €62,958 | €73,255 | +€10,297 | +16.4% |
| Operating profit (loss) | 9901 | €62,573 | €72,121 | +€9,549 | +15.3% |
| Financial income | 75/76B | €401 | €1,411 | +€1,011 | +252% |
| Recurring financial income | 75 | €401 | €1,411 | +€1,011 | +252% |
| Financial charges | 65/66B | €354 | €63 | -€291 | -82.2% |
| Recurring financial charges | 65 | €354 | €63 | -€291 | -82.2% |
| Profit (loss) for the period before taxes | 9903 | €62,620 | €73,470 | +€10,850 | +17.3% |
| Income taxes | 67/77 | €14,668 | €16,517 | +€1,849 | +12.6% |
| Profit (loss) for the period | 9904 | €47,952 | €56,953 | +€9,001 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,952 | €56,953 | +€9,001 | +18.8% |
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.