ASSURANCES - CONSEILS 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.
ASSURANCES - CONSEILS LAMBERT
Largest movements
- Cash +€41,519
up €41,519 (+36.3%), from €114,258 to €155,777
mainly Net result for the year (+€55,798) and Other debts (+€36,682)
- Tangible fixed assets -€39,537
down €39,537 (-17.7%), from €223,761 to €184,224
of which Furniture and vehicles: -€25,078
- Receivables within one year -€9,194
down €9,194 (-12.8%), from €71,656 to €62,462
of which Other amounts receivable: -€6,926
- Other debts +€36,682
up €36,682 (+200%), from €18,318 to €55,000
- Current portion of long-term debt -€18,712
down €18,712 (-100%), from €18,712 to €0
- Debts after one year -€17,924
down €17,924 (-100%), from €17,924 to €0
- Trade debts -€5,768
down €5,768 (-58.9%), from €9,785 to €4,018
- Staff costs -€23,272
down €23,272 (-14.2%), from €163,952 to €140,680
- Taxes +€12,645
up €12,645 (+148%), from €8,544 to €21,190
- Depreciation -€12,134
down €12,134 (-37.0%), from €32,759 to €20,625
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 | €410,405 | €403,538 | -€6,866 | -1.7% |
| Fixed assets | 21/28 | €223,951 | €184,414 | -€39,537 | -17.7% |
| Tangible fixed assets | 22/27 | €223,761 | €184,224 | -€39,537 | -17.7% |
| Land and buildings | 22 | €188,074 | €173,968 | -€14,106 | -7.5% |
| Plant, machinery and equipment | 23 | €437 | €229 | -€208 | -47.6% |
| Furniture and vehicles | 24 | €33,987 | €8,908 | -€25,078 | -73.8% |
| Other tangible fixed assets | 26 | €1,263 | €1,119 | -€144 | -11.4% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €186,454 | €219,124 | +€32,670 | +17.5% |
| Amounts receivable within one year | 40/41 | €71,656 | €62,462 | -€9,194 | -12.8% |
| Trade receivables | 40 | €29,008 | €26,740 | -€2,268 | -7.8% |
| Other amounts receivable | 41 | €42,648 | €35,722 | -€6,926 | -16.2% |
| Cash at bank and in hand | 54/58 | €114,258 | €155,777 | +€41,519 | +36.3% |
| Deferred charges and accrued income | 490/1 | €540 | €886 | +€346 | +64.1% |
| Total equity and liabilities | 10/49 | €410,405 | €403,538 | -€6,866 | -1.7% |
| Equity | 10/15 | €315,881 | €316,678 | +€798 | +0.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €49,075 | €49,075 | = | 0.0% |
| Distributable reserves | 133 | €49,075 | €49,075 | = | 0.0% |
| Profit (loss) carried forward | 14 | €246,806 | €247,603 | +€798 | +0.3% |
| Amounts payable | 17/49 | €94,524 | €86,860 | -€7,664 | -8.1% |
| Amounts payable after more than one year | 17 | €17,924 | €0 | -€17,924 | -100% |
| Financial debts | 170/4 | €17,924 | €0 | -€17,924 | -100% |
| Amounts payable within one year | 42/48 | €76,600 | €86,860 | +€10,260 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €18,712 | €0 | -€18,712 | -100% |
| Trade debts | 44 | €9,785 | €4,018 | -€5,768 | -58.9% |
| Suppliers | 440/4 | €9,785 | €4,018 | -€5,768 | -58.9% |
| Taxes, remuneration and social security | 45 | €29,784 | €27,842 | -€1,942 | -6.5% |
| Taxes | 450/3 | €927 | €4,707 | +€3,780 | +408% |
| Remuneration and social security | 454/9 | €28,857 | €23,135 | -€5,722 | -19.8% |
| Other amounts payable | 47/48 | €18,318 | €55,000 | +€36,682 | +200% |
| Remuneration, social security and pensions | 62 | €163,952 | €140,680 | -€23,272 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,759 | €20,625 | -€12,134 | -37.0% |
| Other operating charges | 640/8 | €4,355 | €4,426 | +€72 | +1.6% |
| Non-recurring operating charges | 66A | €13,022 | €0 | -€13,022 | -100% |
| Gross operating margin | 9900 | €242,456 | €244,564 | +€2,108 | +0.9% |
| Operating profit (loss) | 9901 | €28,368 | €78,833 | +€50,465 | +178% |
| Financial income | 75/76B | €212 | €390 | +€178 | +83.8% |
| Recurring financial income | 75 | €212 | €390 | +€178 | +83.8% |
| Financial charges | 65/66B | €1,717 | €2,236 | +€518 | +30.2% |
| Recurring financial charges | 65 | €1,717 | €2,236 | +€518 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €26,863 | €76,987 | +€50,124 | +187% |
| Income taxes | 67/77 | €8,544 | €21,190 | +€12,645 | +148% |
| Profit (loss) for the period | 9904 | €18,318 | €55,798 | +€37,479 | +205% |
| Profit (loss) for the period to be appropriated | 9905 | €18,318 | €55,798 | +€37,479 | +205% |
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.