Beckx - Lambrechts: 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.
Beckx - Lambrechts
Largest movements
- Receivables within one year -€4,533
down €4,533 (-23.3%), from €19,488 to €14,955
of which Other amounts receivable: -€8,012
- Cash +€4,151
up €4,151 (+30.1%), from €13,786 to €17,937
mainly Receivables within one year (+€4,533) and Net result for the year (+€2,250)
- Tangible fixed assets -€1,886
down €1,886 (-32.5%), from €5,800 to €3,914
of which Plant, machinery and equipment: -€1,482
- Deferred charges and accrued income -€1,859
down €1,859 (-47.1%), from €3,947 to €2,088
- Other debts -€5,363
no longer reported in 2025 (was €5,363)
- Reserves +€2,250
up €2,250 (+7.4%), from €30,365 to €32,615
- Short-term financial debts -€663
no longer reported in 2025 (was €663)
- Gross operating margin -€12,526
down €12,526 (-60.9%), from €20,581 to €8,055
- Taxes -€2,491
down €2,491 (-54.1%), from €4,601 to €2,110
- Financial charges -€883
down €883 (-30.1%), from €2,934 to €2,051
- Depreciation -€270
down €270 (-12.5%), from €2,156 to €1,886
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 | €43,020 | €38,893 | -€4,127 | -9.6% |
| Fixed assets | 21/28 | €5,800 | €3,914 | -€1,886 | -32.5% |
| Tangible fixed assets | 22/27 | €5,800 | €3,914 | -€1,886 | -32.5% |
| Land and buildings | 22 | €3,167 | €2,763 | -€404 | -12.8% |
| Plant, machinery and equipment | 23 | €2,633 | €1,151 | -€1,482 | -56.3% |
| Current assets | 29/58 | €37,220 | €34,979 | -€2,241 | -6.0% |
| Amounts receivable within one year | 40/41 | €19,488 | €14,955 | -€4,533 | -23.3% |
| Trade receivables | 40 | €7,183 | €10,663 | +€3,480 | +48.4% |
| Other amounts receivable | 41 | €12,304 | €4,292 | -€8,012 | -65.1% |
| Cash at bank and in hand | 54/58 | €13,786 | €17,937 | +€4,151 | +30.1% |
| Deferred charges and accrued income | 490/1 | €3,947 | €2,088 | -€1,859 | -47.1% |
| Total equity and liabilities | 10/49 | €43,020 | €38,893 | -€4,127 | -9.6% |
| Equity | 10/15 | €31,365 | €33,615 | +€2,250 | +7.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €30,365 | €32,615 | +€2,250 | +7.4% |
| Distributable reserves | 133 | €30,365 | €32,615 | +€2,250 | +7.4% |
| Amounts payable | 17/49 | €11,655 | €5,278 | -€6,377 | -54.7% |
| Amounts payable within one year | 42/48 | €11,655 | €5,278 | -€6,377 | -54.7% |
| Financial debts | 43 | €663 | - | -€663 | |
| Credit institutions | 430/8 | €663 | - | -€663 | |
| Trade debts | 44 | €1,043 | €727 | -€316 | -30.3% |
| Suppliers | 440/4 | €1,043 | €727 | -€316 | -30.3% |
| Taxes, remuneration and social security | 45 | €4,587 | €4,551 | -€36 | -0.8% |
| Taxes | 450/3 | €4,587 | €4,551 | -€36 | -0.8% |
| Other amounts payable | 47/48 | €5,363 | - | -€5,363 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,156 | €1,886 | -€270 | -12.5% |
| Other operating charges | 640/8 | €252 | €275 | +€23 | +9.1% |
| Gross operating margin | 9900 | €20,581 | €8,055 | -€12,526 | -60.9% |
| Operating profit (loss) | 9901 | €18,173 | €5,894 | -€12,279 | -67.6% |
| Financial income | 75/76B | €406 | €518 | +€112 | +27.7% |
| Recurring financial income | 75 | €406 | €518 | +€112 | +27.7% |
| Financial charges | 65/66B | €2,934 | €2,051 | -€883 | -30.1% |
| Recurring financial charges | 65 | €2,934 | €2,051 | -€883 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €15,645 | €4,361 | -€11,284 | -72.1% |
| Income taxes | 67/77 | €4,601 | €2,110 | -€2,491 | -54.1% |
| Profit (loss) for the period | 9904 | €11,044 | €2,250 | -€8,793 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,044 | €2,250 | -€8,793 | -79.6% |
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 27 October 2026 via checked.be.