BUREAU D'EXPERTISE COMPTABLE ET FISCALE 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.
BUREAU D'EXPERTISE COMPTABLE ET FISCALE LAMBERT
Largest movements
- Tangible fixed assets -€26,868
down €26,868 (-16.0%), from €168,280 to €141,412
of which Furniture and vehicles: -€16,656
- Cash +€17,231
up €17,231 (+7.8%), from €222,157 to €239,388
mainly Net result for the year (+€154,894) and Depreciation (+€30,933)
- Receivables within one year +€4,573
up €4,573 (+17.8%), from €25,618 to €30,191
of which Trade receivables: +€4,572
- Trade debts -€7,343
down €7,343 (-41.1%), from €17,886 to €10,543
- Debts after one year -€5,131
down €5,131 (-7.5%), from €68,261 to €63,130
of which Financial debts: -€5,131
- Other debts +€4,720
up €4,720 (+1.8%), from €262,931 to €267,651
- Gross operating margin +€9,608
up €9,608 (+2.9%), from €329,864 to €339,472
- Depreciation +€6,005
up €6,005 (+24.1%), from €24,928 to €30,933
- Staff costs +€4,433
up €4,433 (+4.5%), from €99,330 to €103,763
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 | €416,055 | €411,422 | -€4,633 | -1.1% |
| Fixed assets | 21/28 | €168,280 | €141,412 | -€26,868 | -16.0% |
| Tangible fixed assets | 22/27 | €168,280 | €141,412 | -€26,868 | -16.0% |
| Land and buildings | 22 | €108,271 | €98,059 | -€10,212 | -9.4% |
| Furniture and vehicles | 24 | €60,009 | €43,353 | -€16,656 | -27.8% |
| Current assets | 29/58 | €247,775 | €270,010 | +€22,235 | +9.0% |
| Amounts receivable within one year | 40/41 | €25,618 | €30,191 | +€4,573 | +17.8% |
| Trade receivables | 40 | €20,815 | €25,387 | +€4,572 | +22.0% |
| Other amounts receivable | 41 | €4,803 | €4,803 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €222,157 | €239,388 | +€17,231 | +7.8% |
| Deferred charges and accrued income | 490/1 | - | €431 | +€431 | |
| Total equity and liabilities | 10/49 | €416,055 | €411,422 | -€4,633 | -1.1% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €395,595 | €390,962 | -€4,633 | -1.2% |
| Amounts payable after more than one year | 17 | €68,261 | €63,130 | -€5,131 | -7.5% |
| Financial debts | 170/4 | €18,261 | €13,130 | -€5,131 | -28.1% |
| Other amounts payable | 178/9 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €327,334 | €327,832 | +€498 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €5,063 | €5,131 | +€68 | +1.3% |
| Trade debts | 44 | €17,886 | €10,543 | -€7,343 | -41.1% |
| Suppliers | 440/4 | €17,886 | €10,543 | -€7,343 | -41.1% |
| Taxes, remuneration and social security | 45 | €41,454 | €44,506 | +€3,052 | +7.4% |
| Taxes | 450/3 | €27,477 | €24,088 | -€3,389 | -12.3% |
| Remuneration and social security | 454/9 | €13,977 | €20,418 | +€6,441 | +46.1% |
| Other amounts payable | 47/48 | €262,931 | €267,651 | +€4,720 | +1.8% |
| Remuneration, social security and pensions | 62 | €99,330 | €103,763 | +€4,433 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,928 | €30,933 | +€6,005 | +24.1% |
| Other operating charges | 640/8 | €3,005 | €1,679 | -€1,326 | -44.1% |
| Gross operating margin | 9900 | €329,864 | €339,472 | +€9,608 | +2.9% |
| Operating profit (loss) | 9901 | €202,601 | €203,097 | +€496 | +0.2% |
| Financial income | 75/76B | €680 | €1,413 | +€733 | +108% |
| Recurring financial income | 75 | €680 | €1,413 | +€733 | +108% |
| Financial charges | 65/66B | €1,253 | €1,095 | -€158 | -12.6% |
| Recurring financial charges | 65 | €1,253 | €1,095 | -€158 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €202,028 | €203,415 | +€1,387 | +0.7% |
| Income taxes | 67/77 | €49,900 | €48,521 | -€1,379 | -2.8% |
| Profit (loss) for the period | 9904 | €152,128 | €154,894 | +€2,766 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €152,128 | €154,894 | +€2,766 | +1.8% |
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 19 October 2026 via checked.be.