CONSTRUCTIONS PASCAL LAMBERT: 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.
What changed
CONSTRUCTIONS PASCAL LAMBERT
NACE 41.003, General construction of other non-residential buildings
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€381,023
2024 · €359,829+€21,193
Equity
€3.1m
2024 · €2.7m+€370,528
Cash
€1.0m
2024 · €1.1m-€90,509
Balance sheet total
€11.0m
2024 · €8.5m+€2.4m
Largest movements
Assets
- Receivables within one year +€2.4m
up €2.4m (+73.8%), from €3.2m to €5.5m
of which Trade receivables: +€2.4m
- Stocks and contracts +€211,972
up €211,972 (+9.8%), from €2.2m to €2.4m
of which Contracts in progress: +€186,341
Equity and liabilities
- Trade debts +€1.8m
up €1.8m (+49.1%), from €3.7m to €5.5m
- Profit (loss) carried forward +€381,023
up €381,023 (+18.5%), from €2.1m to €2.4m
- Advances received +€316,050
up €316,050, from €0 to €316,050
- Debts after one year -€116,434
down €116,434 (-11.5%), from €1.0m to €899,506
Income statement
- Turnover +€3.2m
up €3.2m (+15.7%), from €20.6m to €23.8m
- Goods and materials +€2.7m
up €2.7m (+18.2%), from €14.7m to €17.3m
of which Purchases: +€3.2m
- Staff costs +€452,747
up €452,747 (+13.0%), from €3.5m to €3.9m
- Services and other goods +€395,490
up €395,490 (+26.1%), from €1.5m to €1.9m
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.
Result 2024
€359,829
Turnover
+€3.2m
Other operating income
+€23,707
Goods and materials
-€2.7m
Services and other goods
-€395,490
Staff costs
-€452,747
Depreciation
-€46,365
Write-downs
+€72,925
Other operating charges
-€9,560
Other operating items
+€287,131
Financial income
+€4,472
Financial charges
-€24,743
Taxes
-€13,659
Result 2025
€381,023
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.
From operations
+€511,587
Investment
-€508,818
Financing
-€93,277
Cash 2024
€1.1m
From operations (derived)
+€511,587
Net result for the year
+€381,023
Depreciation
+€565,340
Stocks and contracts
-€211,972
Receivables within one year
-€2.4m
Deferred charges and accrued income
-€6,688
Trade debts
+€1.8m
Tax, wage and social debts
+€21,878
Advances received
+€316,050
Investment (derived)
-€508,818
Investment in fixed assets (net)
-€508,818
Financing
-€93,277
Debts after one year
-€116,434
Current portion of long-term debt
+€33,652
Contributions, distributions and other
-€10,495
Cash 2025
€1.0m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,543,815 | €10,971,925 | +€2.4m | +28.4% |
| Fixed assets | 21/28 | €2,037,535 | €1,981,013 | -€56,522 | -2.8% |
| Intangible fixed assets | 21 | €3,812 | €0 | -€3,812 | -100.0% |
| Tangible fixed assets | 22/27 | €2,030,048 | €1,977,338 | -€52,710 | -2.6% |
| Land and buildings | 22 | €411,671 | €378,775 | -€32,895 | -8.0% |
| Plant, machinery and equipment | 23 | €427,699 | €435,098 | +€7,399 | +1.7% |
| Furniture and vehicles | 24 | €1,190,678 | €1,163,465 | -€27,213 | -2.3% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Financial fixed assets | 28 | €3,675 | €3,675 | = | 0.0% |
| Other financial fixed assets | 284/8 | €3,675 | €3,675 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €3,675 | €3,675 | = | 0.0% |
| Current assets | 29/58 | €6,506,280 | €8,990,912 | +€2.5m | +38.2% |
| Stocks and contracts in progress | 3 | €2,169,364 | €2,381,336 | +€211,972 | +9.8% |
| Stocks | 30/36 | €509,147 | €534,777 | +€25,630 | +5.0% |
| Work in progress | 32 | €0 | - | = | |
| Goods purchased for resale | 34 | €509,147 | €534,777 | +€25,630 | +5.0% |
| Contracts in progress | 37 | €1,660,218 | €1,846,559 | +€186,341 | +11.2% |
| Amounts receivable within one year | 40/41 | €3,193,254 | €5,549,736 | +€2.4m | +73.8% |
| Trade receivables | 40 | €2,476,273 | €4,832,957 | +€2.4m | +95.2% |
| Other amounts receivable | 41 | €716,981 | €716,779 | -€202 | 0.0% |
| Cash at bank and in hand | 54/58 | €1,131,811 | €1,041,302 | -€90,509 | -8.0% |
| Deferred charges and accrued income | 490/1 | €11,851 | €18,539 | +€6,688 | +56.4% |
| Total equity and liabilities | 10/49 | €8,543,815 | €10,971,925 | +€2.4m | +28.4% |
| Equity | 10/15 | €2,718,435 | €3,088,962 | +€370,528 | +13.6% |
| Contributions | 10/11 | €495,000 | €495,000 | = | 0.0% |
| Capital | 10 | €495,000 | €495,000 | = | 0.0% |
| Issued capital | 100 | €495,000 | €495,000 | = | 0.0% |
| Reserves | 13 | €135,750 | €135,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €79,500 | €79,500 | = | 0.0% |
| Legal reserve | 130 | €79,500 | €79,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,063,995 | €2,445,017 | +€381,023 | +18.5% |
| Investment grants | 15 | €23,690 | €13,195 | -€10,495 | -44.3% |
| Amounts payable | 17/49 | €5,825,380 | €7,882,963 | +€2.1m | +35.3% |
| Amounts payable after more than one year | 17 | €1,015,940 | €899,506 | -€116,434 | -11.5% |
| Financial debts | 170/4 | €1,015,940 | €899,506 | -€116,434 | -11.5% |
| Credit institutions | 173 | €1,015,940 | €899,506 | -€116,434 | -11.5% |
| Amounts payable within one year | 42/48 | €4,809,440 | €6,983,457 | +€2.2m | +45.2% |
| Current portion of amounts payable after more than one year | 42 | €371,376 | €405,027 | +€33,652 | +9.1% |
| Financial debts | 43 | €350,000 | €350,000 | = | 0.0% |
| Credit institutions | 430/8 | €350,000 | €350,000 | = | 0.0% |
| Trade debts | 44 | €3,674,581 | €5,477,018 | +€1.8m | +49.1% |
| Suppliers | 440/4 | €3,674,581 | €5,477,018 | +€1.8m | +49.1% |
| Advances received on contracts in progress | 46 | €0 | €316,050 | +€316,050 | |
| Taxes, remuneration and social security | 45 | €413,483 | €435,362 | +€21,878 | +5.3% |
| Taxes | 450/3 | €70,841 | €86,119 | +€15,278 | +21.6% |
| Remuneration and social security | 454/9 | €342,642 | €349,242 | +€6,600 | +1.9% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Operating income | 70/76A | €20,778,850 | €24,335,566 | +€3.6m | +17.1% |
| Turnover | 70 | €20,599,750 | €23,839,628 | +€3.2m | +15.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€114,544 | €186,341 | +€300,886 | |
| Own construction capitalised | 72 | €8,030 | - | -€8,030 | |
| Other operating income | 74 | €276,415 | €300,122 | +€23,707 | +8.6% |
| Non-recurring operating income | 76A | €9,200 | €9,475 | +€275 | +3.0% |
| Operating charges | 60/66A | €20,274,837 | €23,776,428 | +€3.5m | +17.3% |
| Goods for resale, raw materials and consumables | 60 | €14,669,816 | €17,334,171 | +€2.7m | +18.2% |
| Purchases | 600/8 | €14,172,136 | €17,359,802 | +€3.2m | +22.5% |
| Change in stocks: decrease (increase) | 609 | €497,680 | -€25,630 | -€523,310 | |
| Services and other goods | 61 | €1,515,398 | €1,910,888 | +€395,490 | +26.1% |
| Remuneration, social security and pensions | 62 | €3,474,241 | €3,926,988 | +€452,747 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €518,976 | €565,340 | +€46,365 | +8.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €39,816 | -€33,108 | -€72,925 | |
| Other operating charges | 640/8 | €56,589 | €66,149 | +€9,560 | +16.9% |
| Non-recurring operating charges | 66A | - | €6,000 | +€6,000 | |
| Operating profit (loss) | 9901 | €504,014 | €559,137 | +€55,123 | +10.9% |
| Financial income | 75/76B | €20,143 | €24,615 | +€4,472 | +22.2% |
| Recurring financial income | 75 | €20,143 | €24,615 | +€4,472 | +22.2% |
| Income from financial fixed assets | 750 | €367 | €2,697 | +€2,330 | +635.0% |
| Other financial income | 752/9 | €19,776 | €21,918 | +€2,142 | +10.8% |
| Financial charges | 65/66B | €31,325 | €56,068 | +€24,743 | +79.0% |
| Recurring financial charges | 65 | €31,325 | €56,068 | +€24,743 | +79.0% |
| Debt charges | 650 | €30,931 | €55,324 | +€24,394 | +78.9% |
| Other financial charges | 652/9 | €394 | €743 | +€349 | +88.6% |
| Profit (loss) for the period before taxes | 9903 | €492,832 | €527,685 | +€34,852 | +7.1% |
| Income taxes | 67/77 | €133,003 | €146,662 | +€13,659 | +10.3% |
| Taxes | 670/3 | €133,609 | €146,662 | +€13,053 | +9.8% |
| Tax adjustments and reversals of tax provisions | 77 | €606 | - | -€606 | |
| Profit (loss) for the period | 9904 | €359,829 | €381,023 | +€21,193 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €359,829 | €381,023 | +€21,193 | +5.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.