B&D LEMBRECHTS: 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.
B&D LEMBRECHTS
Largest movements
- Cash -€19,108
down €19,108 (-24.2%), from €79,044 to €59,936
mainly Net result for the year (-€31,098) and Receivables within one year (-€13,433)
- Deferred charges and accrued income -€16,496
down €16,496 (-86.0%), from €19,174 to €2,678
- Receivables within one year +€13,433
up €13,433 (+52.3%), from €25,690 to €39,123
of which Other amounts receivable: +€6,727
- Reserves -€31,098
down €31,098 (-31.1%), from €100,096 to €68,998
- Trade debts +€19,865
up €19,865, from €0 to €19,865
- Current portion of long-term debt -€11,776
down €11,776 (-100%), from €11,776 to €0
- Accrued charges and deferred income +€3,794
up €3,794 (+49.7%), from €7,639 to €11,433
- Tax, wage and social debts -€3,000
down €3,000 (-100%), from €3,000 to €0
- Gross operating margin -€54,783
down €54,783, from €30,544 to -€24,238
- Taxes -€7,275
down €7,275 (-100%), from €7,275 to €0
- Other operating charges +€3,634
up €3,634 (+178%), from €2,047 to €5,680
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 | €129,524 | €106,297 | -€23,227 | -17.9% |
| Fixed assets | 21/28 | €4,116 | €3,060 | -€1,056 | -25.7% |
| Intangible fixed assets | 21 | €1,846 | €1,439 | -€406 | -22.0% |
| Tangible fixed assets | 22/27 | €2,271 | €1,621 | -€650 | -28.6% |
| Furniture and vehicles | 24 | €2,271 | €1,621 | -€650 | -28.6% |
| Current assets | 29/58 | €125,407 | €103,237 | -€22,171 | -17.7% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,690 | €39,123 | +€13,433 | +52.3% |
| Trade receivables | 40 | €12,695 | €19,401 | +€6,706 | +52.8% |
| Other amounts receivable | 41 | €12,995 | €19,722 | +€6,727 | +51.8% |
| Cash at bank and in hand | 54/58 | €79,044 | €59,936 | -€19,108 | -24.2% |
| Deferred charges and accrued income | 490/1 | €19,174 | €2,678 | -€16,496 | -86.0% |
| Total equity and liabilities | 10/49 | €129,524 | €106,297 | -€23,227 | -17.9% |
| Equity | 10/15 | €106,096 | €74,998 | -€31,098 | -29.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €100,096 | €68,998 | -€31,098 | -31.1% |
| Distributable reserves | 133 | €100,096 | €68,998 | -€31,098 | -31.1% |
| Amounts payable | 17/49 | €23,427 | €31,298 | +€7,871 | +33.6% |
| Amounts payable within one year | 42/48 | €15,788 | €19,865 | +€4,077 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €11,776 | €0 | -€11,776 | -100% |
| Trade debts | 44 | €0 | €19,865 | +€19,865 | |
| Suppliers | 440/4 | €0 | €19,865 | +€19,865 | |
| Taxes, remuneration and social security | 45 | €3,000 | €0 | -€3,000 | -100% |
| Taxes | 450/3 | €3,000 | €0 | -€3,000 | -100% |
| Other amounts payable | 47/48 | €1,013 | €0 | -€1,013 | -100% |
| Accrued charges and deferred income | 492/3 | €7,639 | €11,433 | +€3,794 | +49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €836 | €1,056 | +€221 | +26.4% |
| Other operating charges | 640/8 | €2,047 | €5,680 | +€3,634 | +178% |
| Gross operating margin | 9900 | €30,544 | -€24,238 | -€54,783 | |
| Operating profit (loss) | 9901 | €27,662 | -€30,975 | -€58,637 | |
| Financial income | 75/76B | €397 | €491 | +€94 | +23.7% |
| Recurring financial income | 75 | €397 | €491 | +€94 | +23.7% |
| Financial charges | 65/66B | €344 | €615 | +€271 | +78.8% |
| Recurring financial charges | 65 | €344 | €615 | +€271 | +78.8% |
| Profit (loss) for the period before taxes | 9903 | €27,716 | -€31,098 | -€58,814 | |
| Income taxes | 67/77 | €7,275 | €0 | -€7,275 | -100% |
| Profit (loss) for the period | 9904 | €20,441 | -€31,098 | -€51,539 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,441 | -€31,098 | -€51,539 |
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 28 October 2026 via checked.be.