Algemene Bouwonderneming Lambrechts: 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.
Algemene Bouwonderneming Lambrechts
Largest movements
- Stocks and contracts +€125,965
up €125,965 (+38.2%), from €330,000 to €455,965
of which Stocks: +€455,965
- Tangible fixed assets +€119,563
up €119,563 (+75.9%), from €157,539 to €277,102
of which Plant, machinery and equipment: +€77,062
- Cash -€100,920
down €100,920 (-60.9%), from €165,622 to €64,703
mainly Investment in fixed assets (net) (-€196,468) and Stocks and contracts (-€125,965)
- Receivables within one year +€82,371
up €82,371 (+30.3%), from €272,144 to €354,515
of which Trade receivables: +€91,598
- Short-term financial debts +€285,000
new in 2025: €285,000
- Tax, wage and social debts -€91,812
down €91,812 (-95.1%), from €96,547 to €4,735
of which Taxes: -€96,020
- Profit (loss) carried forward -€83,703
down €83,703 (-13.0%), from €643,768 to €560,065
- Trade debts +€70,185
up €70,185 (+153%), from €45,846 to €116,031
- Debts after one year +€67,218
up €67,218 (+102%), from €65,997 to €133,215
- Gross operating margin -€384,319
down €384,319 (-58.9%), from €652,030 to €267,711
- Taxes -€97,877
down €97,877 (-99.3%), from €98,560 to €683
- Depreciation +€27,577
up €27,577 (+55.9%), from €49,328 to €76,905
- Financial charges -€8,104
down €8,104 (-38.5%), from €21,073 to €12,969
- Financial income -€7,310
down €7,310 (-55.3%), from €13,212 to €5,902
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 | €928,164 | €1,163,733 | +€235,569 | +25.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €157,539 | €277,102 | +€119,563 | +75.9% |
| Tangible fixed assets | 22/27 | €157,539 | €277,102 | +€119,563 | +75.9% |
| Plant, machinery and equipment | 23 | €89,533 | €166,596 | +€77,062 | +86.1% |
| Furniture and vehicles | 24 | €17,054 | €54,305 | +€37,251 | +218% |
| Leasing and similar rights | 25 | €42,799 | €50,590 | +€7,791 | +18.2% |
| Other tangible fixed assets | 26 | €8,152 | €5,611 | -€2,541 | -31.2% |
| Current assets | 29/58 | €770,625 | €886,631 | +€116,006 | +15.1% |
| Stocks and contracts in progress | 3 | €330,000 | €455,965 | +€125,965 | +38.2% |
| Stocks | 30/36 | - | €455,965 | +€455,965 | |
| Contracts in progress | 37 | €330,000 | - | -€330,000 | |
| Amounts receivable within one year | 40/41 | €272,144 | €354,515 | +€82,371 | +30.3% |
| Trade receivables | 40 | €2,916 | €94,514 | +€91,598 | +3,142% |
| Other amounts receivable | 41 | €269,229 | €260,001 | -€9,227 | -3.4% |
| Cash at bank and in hand | 54/58 | €165,622 | €64,703 | -€100,920 | -60.9% |
| Deferred charges and accrued income | 490/1 | €2,859 | €11,448 | +€8,590 | +300% |
| Total equity and liabilities | 10/49 | €928,164 | €1,163,733 | +€235,569 | +25.4% |
| Equity | 10/15 | €651,268 | €567,565 | -€83,703 | -12.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €643,768 | €560,065 | -€83,703 | -13.0% |
| Amounts payable | 17/49 | €276,896 | €596,168 | +€319,272 | +115% |
| Amounts payable after more than one year | 17 | €65,997 | €133,215 | +€67,218 | +102% |
| Financial debts | 170/4 | €65,997 | €133,215 | +€67,218 | +102% |
| Amounts payable within one year | 42/48 | €210,900 | €462,953 | +€252,054 | +120% |
| Current portion of amounts payable after more than one year | 42 | €37,607 | €57,187 | +€19,581 | +52.1% |
| Financial debts | 43 | - | €285,000 | +€285,000 | |
| Credit institutions | 430/8 | - | €285,000 | +€285,000 | |
| Trade debts | 44 | €45,846 | €116,031 | +€70,185 | +153% |
| Suppliers | 440/4 | €45,846 | €116,031 | +€70,185 | +153% |
| Taxes, remuneration and social security | 45 | €96,547 | €4,735 | -€91,812 | -95.1% |
| Taxes | 450/3 | €96,547 | €527 | -€96,020 | -99.5% |
| Remuneration and social security | 454/9 | - | €4,208 | +€4,208 | |
| Other amounts payable | 47/48 | €30,900 | - | -€30,900 | |
| Remuneration, social security and pensions | 62 | €182,199 | €180,292 | -€1,908 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,328 | €76,905 | +€27,577 | +55.9% |
| Other operating charges | 640/8 | €2,087 | €1,467 | -€620 | -29.7% |
| Gross operating margin | 9900 | €652,030 | €267,711 | -€384,319 | -58.9% |
| Operating profit (loss) | 9901 | €418,416 | €9,047 | -€409,368 | -97.8% |
| Financial income | 75/76B | €13,212 | €5,902 | -€7,310 | -55.3% |
| Recurring financial income | 75 | €13,212 | €5,902 | -€7,310 | -55.3% |
| Financial charges | 65/66B | €21,073 | €12,969 | -€8,104 | -38.5% |
| Recurring financial charges | 65 | €21,073 | €12,969 | -€8,104 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €410,555 | €1,980 | -€408,574 | -99.5% |
| Income taxes | 67/77 | €98,560 | €683 | -€97,877 | -99.3% |
| Profit (loss) for the period | 9904 | €311,995 | €1,297 | -€310,698 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €311,995 | €1,297 | -€310,698 | -99.6% |
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.