ASSURANCES LAMBERT-MAESEELE: 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 LAMBERT-MAESEELE
Largest movements
- Tangible fixed assets +€35,080
up €35,080 (+389%), from €9,010 to €44,090
- Cash -€15,736
down €15,736 (-13.8%), from €113,931 to €98,195
mainly Investment in fixed assets (net) (-€38,576) and Other debts (-€4,879)
- Receivables within one year -€3,476
down €3,476 (-9.4%), from €36,898 to €33,422
of which Trade receivables: -€3,476
- Reserves +€20,222
up €20,222 (+17.4%), from €115,912 to €136,134
- Other debts -€4,879
down €4,879 (-30.8%), from €15,821 to €10,942
- Tax, wage and social debts +€4,690
up €4,690 (+134%), from €3,500 to €8,190
- Trade debts -€4,164
down €4,164 (-34.1%), from €12,206 to €8,042
- Other operating charges +€24,021
up €24,021 (+3,255%), from €738 to €24,759
- Gross operating margin +€14,740
up €14,740 (+27.2%), from €54,167 to €68,907
- Taxes +€2,594
up €2,594 (+14.6%), from €17,729 to €20,323
- Depreciation -€1,504
down €1,504 (-30.1%), from €5,000 to €3,496
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 | €159,839 | €175,707 | +€15,868 | +9.9% |
| Fixed assets | 21/28 | €9,010 | €44,090 | +€35,080 | +389% |
| Tangible fixed assets | 22/27 | €9,010 | €44,090 | +€35,080 | +389% |
| Furniture and vehicles | 24 | €9,010 | €44,090 | +€35,080 | +389% |
| Current assets | 29/58 | €150,829 | €131,617 | -€19,212 | -12.7% |
| Amounts receivable within one year | 40/41 | €36,898 | €33,422 | -€3,476 | -9.4% |
| Trade receivables | 40 | €36,898 | €33,422 | -€3,476 | -9.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €113,931 | €98,195 | -€15,736 | -13.8% |
| Total equity and liabilities | 10/49 | €159,839 | €175,707 | +€15,868 | +9.9% |
| Equity | 10/15 | €128,312 | €148,534 | +€20,222 | +15.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €115,912 | €136,134 | +€20,222 | +17.4% |
| Distributable reserves | 133 | €115,912 | €136,134 | +€20,222 | +17.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,528 | €27,173 | -€4,354 | -13.8% |
| Amounts payable within one year | 42/48 | €31,528 | €27,173 | -€4,354 | -13.8% |
| Trade debts | 44 | €12,206 | €8,042 | -€4,164 | -34.1% |
| Suppliers | 440/4 | €12,206 | €8,042 | -€4,164 | -34.1% |
| Taxes, remuneration and social security | 45 | €3,500 | €8,190 | +€4,690 | +134% |
| Taxes | 450/3 | €3,500 | €8,190 | +€4,690 | +134% |
| Other amounts payable | 47/48 | €15,821 | €10,942 | -€4,879 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €3,496 | -€1,504 | -30.1% |
| Other operating charges | 640/8 | €738 | €24,759 | +€24,021 | +3,255% |
| Gross operating margin | 9900 | €54,167 | €68,907 | +€14,740 | +27.2% |
| Operating profit (loss) | 9901 | €48,429 | €40,652 | -€7,777 | -16.1% |
| Financial income | 75/76B | €64 | €0 | -€64 | -100% |
| Recurring financial income | 75 | €64 | €0 | -€64 | -100% |
| Financial charges | 65/66B | €43 | €107 | +€64 | +150% |
| Recurring financial charges | 65 | €43 | €107 | +€64 | +150% |
| Profit (loss) for the period before taxes | 9903 | €48,450 | €40,545 | -€7,905 | -16.3% |
| Income taxes | 67/77 | €17,729 | €20,323 | +€2,594 | +14.6% |
| Profit (loss) for the period | 9904 | €30,721 | €20,222 | -€10,499 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,721 | €20,222 | -€10,499 | -34.2% |
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 13 October 2026 via checked.be.