Ateliers LAMBREGTS: what changed
Ateliers LAMBREGTS
Largest movements
- Cash +€36,979
up €36,979 (+16.8%), from €220,495 to €257,473
mainly Net result for the year (+€41,495) and Depreciation (+€26,830)
- Receivables within one year +€23,135
up €23,135 (+34.0%), from €68,119 to €91,254
of which Trade receivables: +€30,921
- Tangible fixed assets -€16,045
down €16,045 (-8.5%), from €189,665 to €173,620
of which Land and buildings: -€17,875
- Reserves +€41,495
up €41,495 (+23.0%), from €180,682 to €222,177
of which Distributable reserves: +€46,447
- Tax, wage and social debts +€10,891
up €10,891 (+243%), from €4,474 to €15,366
of which Taxes: +€10,633
- Trade debts -€8,103
down €8,103 (-43.6%), from €18,578 to €10,475
- Gross operating margin +€57,739
up €57,739 (+64.7%), from €89,279 to €147,018
- Taxes +€13,812
up €13,812 (+150%), from €9,239 to €23,051
- Other operating charges +€7,009
up €7,009 (+122%), from €5,734 to €12,743
- Depreciation -€6,502
down €6,502 (-19.5%), from €33,332 to €26,830
- Staff costs +€3,383
up €3,383 (+8.1%), from €41,967 to €45,350
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €480,458 | €523,091 | +€42,633 | +8.9% |
| Fixed assets | 21/28 | €189,665 | €173,620 | -€16,045 | -8.5% |
| Tangible fixed assets | 22/27 | €189,665 | €173,620 | -€16,045 | -8.5% |
| Land and buildings | 22 | €153,630 | €135,756 | -€17,875 | -11.6% |
| Plant, machinery and equipment | 23 | €482 | €6,922 | +€6,440 | +1,336% |
| Furniture and vehicles | 24 | €24,873 | €21,339 | -€3,534 | -14.2% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €10,680 | €9,604 | -€1,077 | -10.1% |
| Current assets | 29/58 | €290,793 | €349,471 | +€58,678 | +20.2% |
| Stocks and contracts in progress | 3 | €744 | €744 | = | 0.0% |
| Stocks | 30/36 | €744 | €744 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €68,119 | €91,254 | +€23,135 | +34.0% |
| Trade receivables | 40 | €56,205 | €87,126 | +€30,921 | +55.0% |
| Other amounts receivable | 41 | €11,914 | €4,129 | -€7,785 | -65.3% |
| Cash at bank and in hand | 54/58 | €220,495 | €257,473 | +€36,979 | +16.8% |
| Deferred charges and accrued income | 490/1 | €1,436 | - | -€1,436 | |
| Total equity and liabilities | 10/49 | €480,458 | €523,091 | +€42,633 | +8.9% |
| Equity | 10/15 | €439,676 | €481,172 | +€41,495 | +9.4% |
| Contributions | 10/11 | €22,945 | €22,945 | = | 0.0% |
| Reserves | 13 | €180,682 | €222,177 | +€41,495 | +23.0% |
| Tax-exempt reserves | 132 | €71,939 | €66,987 | -€4,952 | -6.9% |
| Distributable reserves | 133 | €108,743 | €155,190 | +€46,447 | +42.7% |
| Profit (loss) carried forward | 14 | €236,050 | €236,050 | = | 0.0% |
| Provisions and deferred taxes | 16 | €17,730 | €16,079 | -€1,651 | -9.3% |
| Deferred taxes | 168 | €17,730 | €16,079 | -€1,651 | -9.3% |
| Amounts payable | 17/49 | €23,052 | €25,840 | +€2,788 | +12.1% |
| Amounts payable within one year | 42/48 | €23,052 | €25,840 | +€2,788 | +12.1% |
| Trade debts | 44 | €18,578 | €10,475 | -€8,103 | -43.6% |
| Suppliers | 440/4 | €18,578 | €10,475 | -€8,103 | -43.6% |
| Taxes, remuneration and social security | 45 | €4,474 | €15,366 | +€10,891 | +243% |
| Taxes | 450/3 | €185 | €10,818 | +€10,633 | +5,753% |
| Remuneration and social security | 454/9 | €4,289 | €4,548 | +€258 | +6.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €41,967 | €45,350 | +€3,383 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,332 | €26,830 | -€6,502 | -19.5% |
| Other operating charges | 640/8 | €5,734 | €12,743 | +€7,009 | +122% |
| Gross operating margin | 9900 | €89,279 | €147,018 | +€57,739 | +64.7% |
| Operating profit (loss) | 9901 | €8,246 | €62,096 | +€53,850 | +653% |
| Financial income | 75/76B | €6,086 | €4,400 | -€1,686 | -27.7% |
| Recurring financial income | 75 | €6,086 | €4,400 | -€1,686 | -27.7% |
| Financial charges | 65/66B | €3,668 | €3,600 | -€68 | -1.9% |
| Recurring financial charges | 65 | €3,668 | €3,600 | -€68 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €10,664 | €62,896 | +€52,232 | +490% |
| Transfer from deferred taxes | 780 | €1,655 | €1,651 | -€5 | -0.3% |
| Income taxes | 67/77 | €9,239 | €23,051 | +€13,812 | +150% |
| Profit (loss) for the period | 9904 | €3,080 | €41,495 | +€38,415 | +1,247% |
| Transfer from tax-exempt reserves | 789 | €4,965 | €4,952 | -€14 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,046 | €46,447 | +€38,401 | +477% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.