BUREAU LAMBERT ERIC: what changed
Two fiscal 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 LAMBERT ERIC
Largest movements
- Cash +€8,823
up €8,823 (+12.0%), from €73,815 to €82,638
mainly Net result for the year (+€14,024) and Other debts (+€6,994)
- Tangible fixed assets -€6,539
down €6,539 (-25.0%), from €26,181 to €19,642
of which Furniture and vehicles: -€6,321
- Reserves -€7,500
down €7,500 (-11.9%), from €63,159 to €55,659
of which Distributable reserves: -€7,500
- Other debts +€6,994
up €6,994 (+45.0%), from €15,543 to €22,537
- Tax, wage and social debts +€3,432
up €3,432 (+53.9%), from €6,370 to €9,802
- Gross operating margin +€3,155
up €3,155 (+12.0%), from €26,351 to €29,506
- Taxes -€1,642
down €1,642 (-15.7%), from €10,442 to €8,800
- Financial income -€337
down €337 (-43.2%), from €780 to €443
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.
Cash bridge derived
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 | €104,530 | €106,742 | +€2,212 | +2.1% |
| Fixed assets | 21/28 | €26,181 | €19,642 | -€6,539 | -25.0% |
| Tangible fixed assets | 22/27 | €26,181 | €19,642 | -€6,539 | -25.0% |
| Land and buildings | 22 | €1,797 | €1,579 | -€218 | -12.1% |
| Furniture and vehicles | 24 | €24,384 | €18,063 | -€6,321 | -25.9% |
| Current assets | 29/58 | €78,349 | €87,100 | +€8,751 | +11.2% |
| Amounts receivable within one year | 40/41 | €3,128 | €2,547 | -€581 | -18.6% |
| Trade receivables | 40 | €3,128 | €2,547 | -€581 | -18.6% |
| Cash at bank and in hand | 54/58 | €73,815 | €82,638 | +€8,823 | +12.0% |
| Deferred charges and accrued income | 490/1 | €1,406 | €1,915 | +€509 | +36.2% |
| Total equity and liabilities | 10/49 | €104,530 | €106,742 | +€2,212 | +2.1% |
| Equity | 10/15 | €82,379 | €74,403 | -€7,976 | -9.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €63,159 | €55,659 | -€7,500 | -11.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,300 | €10,300 | = | 0.0% |
| Distributable reserves | 133 | €51,000 | €43,500 | -€7,500 | -14.7% |
| Profit (loss) carried forward | 14 | €628 | €152 | -€476 | -75.8% |
| Amounts payable | 17/49 | €22,151 | €32,339 | +€10,188 | +46.0% |
| Amounts payable within one year | 42/48 | €22,151 | €32,339 | +€10,188 | +46.0% |
| Trade debts | 44 | €238 | - | -€238 | |
| Suppliers | 440/4 | €238 | - | -€238 | |
| Taxes, remuneration and social security | 45 | €6,370 | €9,802 | +€3,432 | +53.9% |
| Taxes | 450/3 | €6,370 | €9,802 | +€3,432 | +53.9% |
| Other amounts payable | 47/48 | €15,543 | €22,537 | +€6,994 | +45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,539 | €6,539 | = | 0.0% |
| Other operating charges | 640/8 | €370 | €330 | -€40 | -10.8% |
| Gross operating margin | 9900 | €26,351 | €29,506 | +€3,155 | +12.0% |
| Operating profit (loss) | 9901 | €19,442 | €22,637 | +€3,195 | +16.4% |
| Financial income | 75/76B | €780 | €443 | -€337 | -43.2% |
| Recurring financial income | 75 | €780 | €443 | -€337 | -43.2% |
| Financial charges | 65/66B | €266 | €256 | -€10 | -3.8% |
| Recurring financial charges | 65 | €266 | €256 | -€10 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €19,956 | €22,824 | +€2,868 | +14.4% |
| Income taxes | 67/77 | €10,442 | €8,800 | -€1,642 | -15.7% |
| Profit (loss) for the period | 9904 | €9,514 | €14,024 | +€4,510 | +47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,514 | €14,024 | +€4,510 | +47.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.