D & H LAMBIC: 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.
D & H LAMBIC
Largest movements
- Tangible fixed assets -€31,596
down €31,596 (-8.2%), from €386,866 to €355,270
of which Land and buildings: -€41,946
- Receivables after one year +€11,551
up €11,551 (+29.1%), from €39,746 to €51,297
- Debts after one year -€53,175
down €53,175 (-11.2%), from €476,464 to €423,289
of which Financial debts: -€53,175
- Trade debts +€42,040
up €42,040 (+69.4%), from €60,562 to €102,602
- Provisions -€16,214
down €16,214 (-35.6%), from €45,600 to €29,386
- Profit (loss) carried forward +€13,442
up €13,442 (+6.5%), from -€205,564 to -€192,122
- Tax, wage and social debts -€6,951
down €6,951 (-34.5%), from €20,152 to €13,200
of which Taxes: -€11,030
- Financial charges -€65,726
down €65,726 (-83.8%), from €78,422 to €12,696
of which Non-recurring financial charges: -€65,600
- Gross operating margin +€37,957
up €37,957 (+25.3%), from €150,201 to €188,159
- Staff costs +€33,970
up €33,970 (+46.3%), from €73,427 to €107,397
- Financial income +€16,252
new in 2024: €16,252
of which Non-recurring financial income: +€16,214
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €508,906 | €489,046 | -€19,860 | -3.9% |
| Fixed assets | 21/28 | €437,366 | €405,770 | -€31,596 | -7.2% |
| Tangible fixed assets | 22/27 | €386,866 | €355,270 | -€31,596 | -8.2% |
| Land and buildings | 22 | €385,747 | €343,801 | -€41,946 | -10.9% |
| Plant, machinery and equipment | 23 | €325 | €11,051 | +€10,726 | +3299.6% |
| Furniture and vehicles | 24 | €795 | €418 | -€376 | -47.3% |
| Financial fixed assets | 28 | €50,500 | €50,500 | = | 0.0% |
| Current assets | 29/58 | €71,540 | €83,276 | +€11,736 | +16.4% |
| Amounts receivable after more than one year | 29 | €39,746 | €51,297 | +€11,551 | +29.1% |
| Trade receivables | 290 | €39,746 | €51,297 | +€11,551 | +29.1% |
| Stocks and contracts in progress | 3 | €21,733 | €22,515 | +€782 | +3.6% |
| Stocks | 30/36 | €21,733 | €22,515 | +€782 | +3.6% |
| Amounts receivable within one year | 40/41 | €1,305 | €2,071 | +€767 | +58.8% |
| Trade receivables | 40 | €1,305 | - | -€1,305 | |
| Other amounts receivable | 41 | - | €2,071 | +€2,071 | |
| Cash at bank and in hand | 54/58 | €3,970 | €7,110 | +€3,139 | +79.1% |
| Deferred charges and accrued income | 490/1 | €4,786 | €283 | -€4,503 | -94.1% |
| Total equity and liabilities | 10/49 | €508,906 | €489,046 | -€19,860 | -3.9% |
| Equity | 10/15 | -€133,001 | -€119,560 | +€13,442 | +10.1% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €2,563 | €2,563 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,563 | €2,563 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,563 | €2,563 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€205,564 | -€192,122 | +€13,442 | +6.5% |
| Provisions and deferred taxes | 16 | €45,600 | €29,386 | -€16,214 | -35.6% |
| Provisions for liabilities and charges | 160/5 | €45,600 | €29,386 | -€16,214 | -35.6% |
| Other liabilities and charges | 164/5 | €45,600 | €29,386 | -€16,214 | -35.6% |
| Amounts payable | 17/49 | €596,308 | €579,219 | -€17,088 | -2.9% |
| Amounts payable after more than one year | 17 | €476,464 | €423,289 | -€53,175 | -11.2% |
| Financial debts | 170/4 | €476,291 | €423,116 | -€53,175 | -11.2% |
| Other amounts payable | 178/9 | €173 | €173 | = | 0.0% |
| Amounts payable within one year | 42/48 | €119,844 | €155,930 | +€36,086 | +30.1% |
| Current portion of amounts payable after more than one year | 42 | €39,130 | €40,128 | +€997 | +2.5% |
| Trade debts | 44 | €60,562 | €102,602 | +€42,040 | +69.4% |
| Suppliers | 440/4 | €60,562 | €102,602 | +€42,040 | +69.4% |
| Taxes, remuneration and social security | 45 | €20,152 | €13,200 | -€6,951 | -34.5% |
| Taxes | 450/3 | €11,030 | - | -€11,030 | |
| Remuneration and social security | 454/9 | €9,121 | €13,200 | +€4,079 | +44.7% |
| Remuneration, social security and pensions | 62 | €73,427 | €107,397 | +€33,970 | +46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,158 | €50,874 | +€715 | +1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €224 | +€224 | |
| Other operating charges | 640/8 | €4,190 | €3,565 | -€626 | -14.9% |
| Non-recurring operating charges | 66A | €2,328 | €16,214 | +€13,886 | +596.5% |
| Gross operating margin | 9900 | €150,201 | €188,159 | +€37,957 | +25.3% |
| Operating profit (loss) | 9901 | €20,098 | €9,886 | -€10,212 | -50.8% |
| Financial income | 75/76B | - | €16,252 | +€16,252 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Non-recurring financial income | 76B | - | €16,214 | +€16,214 | |
| Financial charges | 65/66B | €78,422 | €12,696 | -€65,726 | -83.8% |
| Recurring financial charges | 65 | €12,822 | €12,696 | -€126 | -1.0% |
| Non-recurring financial charges | 66B | €65,600 | - | -€65,600 | |
| Profit (loss) for the period before taxes | 9903 | -€58,324 | €13,442 | +€71,766 | |
| Profit (loss) for the period | 9904 | -€58,324 | €13,442 | +€71,766 | |
| Profit (loss) for the period to be appropriated | 9905 | -€58,324 | €13,442 | +€71,766 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.