ATELIERS MARCEL 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.
What changed
ATELIERS MARCEL LAMBERT
NACE 46.711, Wholesale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€995
2024 · €199,533-€198,538
Equity
€2.4m
2024 · €2.4m-€10,225
Cash
€837,896
2024 · €743,713+€94,182
Balance sheet total
€7.4m
2024 · €7.9m-€519,478
Largest movements
Assets
- Stocks and contracts -€522,467
down €522,467 (-26.7%), from €2.0m to €1.4m
- Tangible fixed assets -€133,968
down €133,968 (-13.2%), from €1.0m to €884,328
of which Other tangible fixed assets: -€90,522
- Cash +€94,182
up €94,182 (+12.7%), from €743,713 to €837,896
mainly Stocks and contracts (+€522,467) and Depreciation (+€306,083)
Equity and liabilities
- Trade debts -€448,099
down €448,099 (-17.3%), from €2.6m to €2.1m
- Tax, wage and social debts +€225,905
up €225,905 (+30.0%), from €752,462 to €978,367
of which Taxes: +€198,965
- Short-term financial debts -€186,377
down €186,377 (-9.8%), from €1.9m to €1.7m
Income statement
- Turnover +€1.4m
up €1.4m (+8.5%), from €16.2m to €17.6m
- Goods and materials +€1.1m
up €1.1m (+13.0%), from €8.6m to €9.8m
of which Purchases: +€1.5m
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.
Result 2024
€199,533
Turnover
+€1.4m
Other operating income
-€162,254
Goods and materials
-€1.1m
Services and other goods
+€10,090
Staff costs
-€145,372
Depreciation
-€18,097
Write-downs
-€27,581
Provisions
+€106,596
Other operating charges
-€165,489
Other operating items
-€157,114
Financial income
+€504
Financial charges
+€66,254
Taxes
+€38,133
Result 2025
€995
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€541,917
Investment
-€172,115
Financing
-€275,619
Cash 2024
€743,713
From operations (derived)
+€541,917
Net result for the year
+€995
Depreciation
+€306,083
Stocks and contracts
+€522,467
Receivables within one year
-€2,334
Deferred charges and accrued income
-€40,440
Provisions
-€22,946
Trade debts
-€448,099
Tax, wage and social debts
+€225,905
Accrued charges and deferred income
+€286
Investment (derived)
-€172,115
Investment in fixed assets (net)
-€172,115
Financing
-€275,619
Current portion of long-term debt
-€78,022
Short-term financial debts
-€186,377
Contributions, distributions and other
-€11,220
Cash 2025
€837,896
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,907,870 | €7,388,392 | -€519,478 | -6.6% |
| Fixed assets | 21/28 | €1,070,299 | €936,331 | -€133,968 | -12.5% |
| Tangible fixed assets | 22/27 | €1,018,296 | €884,328 | -€133,968 | -13.2% |
| Plant, machinery and equipment | 23 | €328,772 | €326,902 | -€1,870 | -0.6% |
| Furniture and vehicles | 24 | €164,124 | €122,548 | -€41,576 | -25.3% |
| Other tangible fixed assets | 26 | €525,400 | €434,878 | -€90,522 | -17.2% |
| Financial fixed assets | 28 | €52,003 | €52,003 | = | 0.0% |
| Affiliated companies | 280/1 | €50,000 | €50,000 | = | 0.0% |
| Participating interests | 280 | €50,000 | €50,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,003 | €2,003 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,003 | €2,003 | = | 0.0% |
| Current assets | 29/58 | €6,837,572 | €6,452,062 | -€385,510 | -5.6% |
| Stocks and contracts in progress | 3 | €1,957,530 | €1,435,063 | -€522,467 | -26.7% |
| Stocks | 30/36 | €1,957,530 | €1,435,063 | -€522,467 | -26.7% |
| Raw materials and consumables | 30/31 | €889,831 | €860,721 | -€29,110 | -3.3% |
| Goods purchased for resale | 34 | €1,067,699 | €574,343 | -€493,357 | -46.2% |
| Amounts receivable within one year | 40/41 | €4,033,635 | €4,035,969 | +€2,334 | +0.1% |
| Trade receivables | 40 | €4,008,471 | €3,991,241 | -€17,230 | -0.4% |
| Other amounts receivable | 41 | €25,164 | €44,728 | +€19,564 | +77.7% |
| Cash at bank and in hand | 54/58 | €743,713 | €837,896 | +€94,182 | +12.7% |
| Deferred charges and accrued income | 490/1 | €102,694 | €143,134 | +€40,440 | +39.4% |
| Total equity and liabilities | 10/49 | €7,907,870 | €7,388,392 | -€519,478 | -6.6% |
| Equity | 10/15 | €2,444,316 | €2,434,090 | -€10,225 | -0.4% |
| Contributions | 10/11 | €381,299 | €381,299 | = | 0.0% |
| Capital | 10 | €381,299 | €381,299 | = | 0.0% |
| Issued capital | 100 | €381,299 | €381,299 | = | 0.0% |
| Reserves | 13 | €529,580 | €529,580 | = | 0.0% |
| Non-distributable reserves | 130/1 | €38,130 | €38,130 | = | 0.0% |
| Legal reserve | 130 | €38,130 | €38,130 | = | 0.0% |
| Distributable reserves | 133 | €491,450 | €491,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,477,337 | €1,478,331 | +€995 | +0.1% |
| Investment grants | 15 | €56,100 | €44,880 | -€11,220 | -20.0% |
| Provisions and deferred taxes | 16 | €83,651 | €60,705 | -€22,946 | -27.4% |
| Provisions for liabilities and charges | 160/5 | €83,651 | €60,705 | -€22,946 | -27.4% |
| Environmental obligations | 163 | €22,946 | €0 | -€22,946 | -100% |
| Other liabilities and charges | 164/5 | €60,705 | €60,705 | = | 0.0% |
| Amounts payable | 17/49 | €5,379,904 | €4,893,597 | -€486,307 | -9.0% |
| Amounts payable within one year | 42/48 | €5,378,957 | €4,892,363 | -€486,593 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €119,777 | €41,755 | -€78,022 | -65.1% |
| Financial debts | 43 | €1,911,379 | €1,725,002 | -€186,377 | -9.8% |
| Credit institutions | 430/8 | €1,911,379 | €1,725,002 | -€186,377 | -9.8% |
| Trade debts | 44 | €2,595,338 | €2,147,240 | -€448,099 | -17.3% |
| Suppliers | 440/4 | €2,595,338 | €2,147,240 | -€448,099 | -17.3% |
| Taxes, remuneration and social security | 45 | €752,462 | €978,367 | +€225,905 | +30.0% |
| Taxes | 450/3 | €313,403 | €512,369 | +€198,965 | +63.5% |
| Remuneration and social security | 454/9 | €439,058 | €465,998 | +€26,940 | +6.1% |
| Accrued charges and deferred income | 492/3 | €948 | €1,234 | +€286 | +30.2% |
| Operating income | 70/76A | €16,705,345 | €17,924,494 | +€1.2m | +7.3% |
| Turnover | 70 | €16,193,954 | €17,575,356 | +€1.4m | +8.5% |
| Other operating income | 74 | €511,391 | €349,137 | -€162,254 | -31.7% |
| Operating charges | 60/66A | €16,220,942 | €17,743,520 | +€1.5m | +9.4% |
| Goods for resale, raw materials and consumables | 60 | €8,649,838 | €9,775,450 | +€1.1m | +13.0% |
| Purchases | 600/8 | €7,802,863 | €9,306,496 | +€1.5m | +19.3% |
| Change in stocks: decrease (increase) | 609 | €846,975 | €468,954 | -€378,021 | -44.6% |
| Services and other goods | 61 | €4,268,996 | €4,258,906 | -€10,090 | -0.2% |
| Remuneration, social security and pensions | 62 | €2,808,421 | €2,953,793 | +€145,372 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €287,986 | €306,083 | +€18,097 | +6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €58,589 | €86,170 | +€27,581 | +47.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €83,651 | -€22,946 | -€106,596 | |
| Other operating charges | 640/8 | €63,461 | €228,950 | +€165,489 | +261% |
| Non-recurring operating charges | 66A | - | €157,114 | +€157,114 | |
| Operating profit (loss) | 9901 | €484,403 | €180,974 | -€303,429 | -62.6% |
| Financial income | 75/76B | €14,062 | €14,567 | +€504 | +3.6% |
| Recurring financial income | 75 | €14,062 | €14,567 | +€504 | +3.6% |
| Other financial income | 752/9 | €14,062 | €14,567 | +€504 | +3.6% |
| Financial charges | 65/66B | €200,334 | €134,080 | -€66,254 | -33.1% |
| Recurring financial charges | 65 | €200,334 | €134,080 | -€66,254 | -33.1% |
| Debt charges | 650 | €142,109 | €83,046 | -€59,063 | -41.6% |
| Other financial charges | 652/9 | €58,225 | €51,035 | -€7,190 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €298,131 | €61,460 | -€236,671 | -79.4% |
| Income taxes | 67/77 | €98,598 | €60,465 | -€38,133 | -38.7% |
| Taxes | 670/3 | €98,598 | €60,465 | -€38,133 | -38.7% |
| Profit (loss) for the period | 9904 | €199,533 | €995 | -€198,538 | -99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €199,533 | €995 | -€198,538 | -99.5% |
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 24 October 2026 via checked.be.