Afsluitingen Lambrecht: 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.
Afsluitingen Lambrecht
Largest movements
- Cash +€426,277
up €426,277 (+106%), from €402,403 to €828,680
mainly Current investments (+€300,000) and Net result for the year (+€225,376)
- Current investments -€300,000
down €300,000 (-50.0%), from €600,000 to €300,000
- Tangible fixed assets -€90,413
down €90,413 (-18.1%), from €499,401 to €408,987
of which Furniture and vehicles: -€72,918
- Receivables within one year +€62,437
up €62,437 (+54.9%), from €113,673 to €176,110
of which Other amounts receivable: +€85,414
- Reserves +€45,670
up €45,670 (+2.0%), from €2.2m to €2.3m
- Gross operating margin -€260,030
down €260,030 (-33.9%), from €766,115 to €506,085
- Taxes -€77,233
down €77,233 (-43.7%), from €176,619 to €99,386
- Financial income -€12,718
down €12,718 (-35.2%), from €36,140 to €23,421
- Depreciation -€9,506
down €9,506 (-7.2%), from €131,493 to €121,987
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 | €2,259,454 | €2,326,511 | +€67,057 | +3.0% |
| Fixed assets | 21/28 | €501,901 | €412,287 | -€89,613 | -17.9% |
| Tangible fixed assets | 22/27 | €499,401 | €408,987 | -€90,413 | -18.1% |
| Land and buildings | 22 | €225,259 | €208,939 | -€16,320 | -7.2% |
| Plant, machinery and equipment | 23 | €94,268 | €69,508 | -€24,760 | -26.3% |
| Furniture and vehicles | 24 | €179,873 | €106,956 | -€72,918 | -40.5% |
| Assets under construction and advance payments | 27 | - | €23,584 | +€23,584 | |
| Financial fixed assets | 28 | €2,500 | €3,300 | +€800 | +32.0% |
| Current assets | 29/58 | €1,757,553 | €1,914,223 | +€156,670 | +8.9% |
| Amounts receivable after more than one year | 29 | €149,346 | €156,888 | +€7,542 | +5.0% |
| Other amounts receivable | 291 | €149,346 | €156,888 | +€7,542 | +5.0% |
| Stocks and contracts in progress | 3 | €465,254 | €446,360 | -€18,894 | -4.1% |
| Stocks | 30/36 | €317,614 | €307,360 | -€10,254 | -3.2% |
| Contracts in progress | 37 | €147,640 | €139,000 | -€8,640 | -5.9% |
| Amounts receivable within one year | 40/41 | €113,673 | €176,110 | +€62,437 | +54.9% |
| Trade receivables | 40 | €102,481 | €79,504 | -€22,977 | -22.4% |
| Other amounts receivable | 41 | €11,191 | €96,605 | +€85,414 | +763% |
| Current investments | 50/53 | €600,000 | €300,000 | -€300,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €402,403 | €828,680 | +€426,277 | +106% |
| Deferred charges and accrued income | 490/1 | €26,878 | €6,186 | -€20,692 | -77.0% |
| Total equity and liabilities | 10/49 | €2,259,454 | €2,326,511 | +€67,057 | +3.0% |
| Equity | 10/15 | €2,250,049 | €2,295,725 | +€45,676 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,230,350 | €2,276,020 | +€45,670 | +2.0% |
| Distributable reserves | 133 | €2,230,350 | €2,276,020 | +€45,670 | +2.0% |
| Profit (loss) carried forward | 14 | €1,099 | €1,105 | +€6 | +0.6% |
| Amounts payable | 17/49 | €9,405 | €30,785 | +€21,380 | +227% |
| Amounts payable within one year | 42/48 | €7,820 | €29,767 | +€21,947 | +281% |
| Trade debts | 44 | €6,640 | €21,705 | +€15,066 | +227% |
| Suppliers | 440/4 | €6,640 | €21,705 | +€15,066 | +227% |
| Taxes, remuneration and social security | 45 | €797 | €8,061 | +€7,264 | +911% |
| Taxes | 450/3 | €797 | €5,063 | +€4,266 | +535% |
| Remuneration and social security | 454/9 | €0 | €2,999 | +€2,999 | |
| Other amounts payable | 47/48 | €383 | €0 | -€383 | -100% |
| Accrued charges and deferred income | 492/3 | €1,585 | €1,018 | -€567 | -35.7% |
| Non-recurring operating income | 76A | €9,747 | €1,221 | -€8,526 | -87.5% |
| Remuneration, social security and pensions | 62 | €84,730 | €78,260 | -€6,471 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131,493 | €121,987 | -€9,506 | -7.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€2,259 | -€2,259 | |
| Other operating charges | 640/8 | €6,603 | €6,491 | -€112 | -1.7% |
| Gross operating margin | 9900 | €766,115 | €506,085 | -€260,030 | -33.9% |
| Operating profit (loss) | 9901 | €543,288 | €301,606 | -€241,682 | -44.5% |
| Financial income | 75/76B | €36,140 | €23,421 | -€12,718 | -35.2% |
| Recurring financial income | 75 | €36,140 | €23,421 | -€12,718 | -35.2% |
| Financial charges | 65/66B | €252 | €265 | +€14 | +5.6% |
| Recurring financial charges | 65 | €252 | €265 | +€14 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €579,176 | €324,762 | -€254,414 | -43.9% |
| Income taxes | 67/77 | €176,619 | €99,386 | -€77,233 | -43.7% |
| Profit (loss) for the period | 9904 | €402,557 | €225,376 | -€177,180 | -44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €402,557 | €225,376 | -€177,180 | -44.0% |
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.