Constructie Lambrecht: 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.
Constructie Lambrecht
Largest movements
- Stocks and contracts -€526,168
down €526,168 (-11.2%), from €4.7m to €4.2m
of which Stocks: -€413,026
- Receivables within one year -€462,766
down €462,766 (-41.7%), from €1.1m to €647,729
of which Trade receivables: -€518,075
- Tangible fixed assets -€116,195
down €116,195 (-15.2%), from €764,131 to €647,936
of which Other tangible fixed assets: -€63,373
- Cash +€90,671
up €90,671 (+47.5%), from €190,813 to €281,484
mainly Stocks and contracts (+€526,168) and Receivables within one year (+€462,766)
- Debts after one year -€454,295
down €454,295 (-16.6%), from €2.7m to €2.3m
- Short-term financial debts -€350,000
down €350,000 (-66.7%), from €525,000 to €175,000
- Advances received +€189,946
up €189,946 (+80.2%), from €236,748 to €426,694
- Tax, wage and social debts -€161,537
down €161,537 (-38.2%), from €423,270 to €261,734
of which Taxes: -€177,244
- Trade debts -€138,928
down €138,928 (-45.7%), from €304,286 to €165,358
- Staff costs -€84,613
down €84,613 (-4.2%), from €2.0m to €1.9m
- Gross operating margin -€67,911
down €67,911 (-2.6%), from €2.6m to €2.6m
- Financial charges -€48,477
down €48,477 (-37.5%), from €129,234 to €80,758
- Depreciation -€39,876
down €39,876 (-15.2%), from €263,089 to €223,214
- Taxes +€38,852
up €38,852 (+84.8%), from €45,839 to €84,692
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 | €7,059,321 | €6,014,976 | -€1.0m | -14.8% |
| Fixed assets | 21/28 | €1,007,996 | €833,686 | -€174,310 | -17.3% |
| Intangible fixed assets | 21 | €243,594 | €185,480 | -€58,114 | -23.9% |
| Tangible fixed assets | 22/27 | €764,131 | €647,936 | -€116,195 | -15.2% |
| Plant, machinery and equipment | 23 | €110,885 | €82,400 | -€28,485 | -25.7% |
| Furniture and vehicles | 24 | €70,681 | €46,344 | -€24,337 | -34.4% |
| Other tangible fixed assets | 26 | €582,566 | €519,192 | -€63,373 | -10.9% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €6,051,325 | €5,181,290 | -€870,035 | -14.4% |
| Stocks and contracts in progress | 3 | €4,706,405 | €4,180,237 | -€526,168 | -11.2% |
| Stocks | 30/36 | €4,321,432 | €3,908,406 | -€413,026 | -9.6% |
| Contracts in progress | 37 | €384,973 | €271,831 | -€113,142 | -29.4% |
| Amounts receivable within one year | 40/41 | €1,110,495 | €647,729 | -€462,766 | -41.7% |
| Trade receivables | 40 | €1,081,248 | €563,173 | -€518,075 | -47.9% |
| Other amounts receivable | 41 | €29,248 | €84,556 | +€55,308 | +189.1% |
| Cash at bank and in hand | 54/58 | €190,813 | €281,484 | +€90,671 | +47.5% |
| Deferred charges and accrued income | 490/1 | €43,612 | €71,840 | +€28,228 | +64.7% |
| Total equity and liabilities | 10/49 | €7,059,321 | €6,014,976 | -€1.0m | -14.8% |
| Equity | 10/15 | €2,105,570 | €2,093,998 | -€11,572 | -0.5% |
| Contributions | 10/11 | €229,500 | €229,500 | = | 0.0% |
| Capital | 10 | €229,500 | €229,500 | = | 0.0% |
| Issued capital | 100 | €229,500 | €229,500 | = | 0.0% |
| Reserves | 13 | €1,848,157 | €1,836,586 | -€11,572 | -0.6% |
| Non-distributable reserves | 130/1 | €22,950 | €22,950 | = | 0.0% |
| Legal reserve | 130 | €22,950 | €22,950 | = | 0.0% |
| Tax-exempt reserves | 132 | €41,673 | €41,673 | = | 0.0% |
| Distributable reserves | 133 | €1,783,534 | €1,771,963 | -€11,572 | -0.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €27,913 | €27,913 | = | 0.0% |
| Provisions and deferred taxes | 16 | €69,101 | €69,101 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €69,101 | €69,101 | = | 0.0% |
| Other liabilities and charges | 164/5 | €69,101 | €69,101 | = | 0.0% |
| Amounts payable | 17/49 | €4,884,650 | €3,851,877 | -€1.0m | -21.1% |
| Amounts payable after more than one year | 17 | €2,740,185 | €2,285,890 | -€454,295 | -16.6% |
| Financial debts | 170/4 | €2,740,185 | €2,285,890 | -€454,295 | -16.6% |
| Amounts payable within one year | 42/48 | €2,102,309 | €1,541,021 | -€561,288 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €452,396 | €454,295 | +€1,900 | +0.4% |
| Financial debts | 43 | €525,000 | €175,000 | -€350,000 | -66.7% |
| Credit institutions | 430/8 | €525,000 | €175,000 | -€350,000 | -66.7% |
| Trade debts | 44 | €304,286 | €165,358 | -€138,928 | -45.7% |
| Suppliers | 440/4 | €304,286 | €165,358 | -€138,928 | -45.7% |
| Advances received on contracts in progress | 46 | €236,748 | €426,694 | +€189,946 | +80.2% |
| Taxes, remuneration and social security | 45 | €423,270 | €261,734 | -€161,537 | -38.2% |
| Taxes | 450/3 | €212,069 | €34,825 | -€177,244 | -83.6% |
| Remuneration and social security | 454/9 | €211,201 | €226,909 | +€15,708 | +7.4% |
| Other amounts payable | 47/48 | €160,609 | €57,940 | -€102,669 | -63.9% |
| Accrued charges and deferred income | 492/3 | €42,156 | €24,966 | -€17,190 | -40.8% |
| Non-recurring operating income | 76A | €277,000 | €0 | -€277,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,993,837 | €1,909,224 | -€84,613 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €263,089 | €223,214 | -€39,876 | -15.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,143 | -€10,643 | -€17,785 | |
| Other operating charges | 640/8 | €48,951 | €74,867 | +€25,916 | +52.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €2,642,097 | €2,574,187 | -€67,911 | -2.6% |
| Operating profit (loss) | 9901 | €329,078 | €377,524 | +€48,447 | +14.7% |
| Financial income | 75/76B | €54,617 | €39,154 | -€15,464 | -28.3% |
| Recurring financial income | 75 | €54,617 | €39,154 | -€15,464 | -28.3% |
| Financial charges | 65/66B | €129,234 | €80,758 | -€48,477 | -37.5% |
| Recurring financial charges | 65 | €129,234 | €80,758 | -€48,477 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €254,461 | €335,920 | +€81,460 | +32.0% |
| Income taxes | 67/77 | €45,839 | €84,692 | +€38,852 | +84.8% |
| Profit (loss) for the period | 9904 | €208,621 | €251,228 | +€42,607 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €208,621 | €251,228 | +€42,607 | +20.4% |
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 29 September 2026 via checked.be.