CABINET LAMBERMONT: what changed
CABINET LAMBERMONT
Largest movements
- Tangible fixed assets -€6,495
down €6,495 (-6.3%), from €103,601 to €97,106
of which Land and buildings: -€5,020
- Cash +€3,420
up €3,420 (+32.5%), from €10,524 to €13,944
mainly Depreciation (+€6,495) and Deferred charges and accrued income (+€488)
- Profit (loss) carried forward -€3,908
down €3,908 (-6.5%), from €60,570 to €56,662
- Gross operating margin +€2,129
up €2,129 (+25.0%), from €8,513 to €10,642
- Taxes -€861
no longer reported in 2025 (was €861)
- Other operating charges +€237
up €237 (+3.2%), from €7,510 to €7,747
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,737 | €120,932 | -€3,805 | -3.1% |
| Fixed assets | 21/28 | €103,601 | €97,106 | -€6,495 | -6.3% |
| Tangible fixed assets | 22/27 | €103,601 | €97,106 | -€6,495 | -6.3% |
| Land and buildings | 22 | €76,437 | €71,417 | -€5,020 | -6.6% |
| Plant, machinery and equipment | 23 | €27,164 | €25,689 | -€1,475 | -5.4% |
| Current assets | 29/58 | €21,136 | €23,826 | +€2,690 | +12.7% |
| Amounts receivable within one year | 40/41 | €242 | - | -€242 | |
| Other amounts receivable | 41 | €242 | - | -€242 | |
| Cash at bank and in hand | 54/58 | €10,524 | €13,944 | +€3,420 | +32.5% |
| Deferred charges and accrued income | 490/1 | €10,370 | €9,882 | -€488 | -4.7% |
| Total equity and liabilities | 10/49 | €124,737 | €120,932 | -€3,805 | -3.1% |
| Equity | 10/15 | €85,100 | €81,192 | -€3,908 | -4.6% |
| Contributions | 10/11 | €22,300 | €22,300 | = | 0.0% |
| Reserves | 13 | €2,230 | €2,230 | = | 0.0% |
| Distributable reserves | 133 | €2,230 | €2,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,570 | €56,662 | -€3,908 | -6.5% |
| Amounts payable | 17/49 | €39,637 | €39,740 | +€103 | +0.3% |
| Amounts payable within one year | 42/48 | €39,290 | €39,393 | +€103 | +0.3% |
| Trade debts | 44 | - | €103 | +€103 | |
| Suppliers | 440/4 | - | €103 | +€103 | |
| Other amounts payable | 47/48 | €39,290 | €39,290 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €347 | €347 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,460 | €6,495 | +€35 | +0.5% |
| Other operating charges | 640/8 | €7,510 | €7,747 | +€237 | +3.2% |
| Gross operating margin | 9900 | €8,513 | €10,642 | +€2,129 | +25.0% |
| Operating profit (loss) | 9901 | -€5,457 | -€3,600 | +€1,857 | +34.0% |
| Financial charges | 65/66B | €262 | €308 | +€46 | +17.6% |
| Recurring financial charges | 65 | €262 | €308 | +€46 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,719 | -€3,908 | +€1,811 | +31.7% |
| Income taxes | 67/77 | €861 | - | -€861 | |
| Profit (loss) for the period | 9904 | -€6,580 | -€3,908 | +€2,672 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,580 | -€3,908 | +€2,672 | +40.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.