DEJONCKHEERE-LAMBERT: what changed
Two financial 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.
DEJONCKHEERE-LAMBERT
Largest movements
- Cash -€7,609
down €7,609 (-13.1%), from €58,068 to €50,458
mainly Contributions, distributions and other (-€63,000) and Investment in fixed assets (net) (-€13,893)
- Deferred charges and accrued income -€2,627
down €2,627 (-53.9%), from €4,874 to €2,248
- Stocks and contracts -€2,326
down €2,326 (-34.9%), from €6,661 to €4,335
- Tangible fixed assets -€1,507
down €1,507 (-4.1%), from €36,875 to €35,368
of which Furniture and vehicles: -€7,397
- Receivables within one year -€1,364
down €1,364 (-8.2%), from €16,539 to €15,175
of which Trade receivables: -€4,681
- Trade debts -€12,364
down €12,364 (-60.2%), from €20,544 to €8,181
- Reserves -€9,471
down €9,471 (-91.9%), from €10,305 to €834
- Other debts +€3,644
up €3,644 (+6.1%), from €59,356 to €63,000
- Tax, wage and social debts +€2,338
up €2,338 (+10.9%), from €21,497 to €23,835
of which Taxes: +€3,339
- Accrued charges and deferred income +€1,584
up €1,584 (+1056.2%), from €150 to €1,734
- Staff costs -€17,469
down €17,469 (-17.5%), from €99,963 to €82,494
- Depreciation -€6,513
down €6,513 (-29.7%), from €21,913 to €15,399
- Taxes +€5,847
up €5,847 (+44.2%), from €13,226 to €19,073
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 | €123,017 | €107,584 | -€15,433 | -12.5% |
| Fixed assets | 21/28 | €36,875 | €35,368 | -€1,507 | -4.1% |
| Tangible fixed assets | 22/27 | €36,875 | €35,368 | -€1,507 | -4.1% |
| Plant, machinery and equipment | 23 | €6,369 | €8,742 | +€2,373 | +37.3% |
| Furniture and vehicles | 24 | €25,231 | €17,834 | -€7,397 | -29.3% |
| Leasing and similar rights | 25 | €1,527 | €0 | -€1,527 | -100.0% |
| Other tangible fixed assets | 26 | €3,748 | €8,792 | +€5,044 | +134.6% |
| Current assets | 29/58 | €86,142 | €72,216 | -€13,926 | -16.2% |
| Stocks and contracts in progress | 3 | €6,661 | €4,335 | -€2,326 | -34.9% |
| Stocks | 30/36 | €6,661 | €4,335 | -€2,326 | -34.9% |
| Amounts receivable within one year | 40/41 | €16,539 | €15,175 | -€1,364 | -8.2% |
| Trade receivables | 40 | €13,765 | €9,084 | -€4,681 | -34.0% |
| Other amounts receivable | 41 | €2,774 | €6,091 | +€3,317 | +119.6% |
| Cash at bank and in hand | 54/58 | €58,068 | €50,458 | -€7,609 | -13.1% |
| Deferred charges and accrued income | 490/1 | €4,874 | €2,248 | -€2,627 | -53.9% |
| Total equity and liabilities | 10/49 | €123,017 | €107,584 | -€15,433 | -12.5% |
| Equity | 10/15 | €20,305 | €10,834 | -€9,471 | -46.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €10,305 | €834 | -€9,471 | -91.9% |
| Distributable reserves | 133 | €10,305 | €834 | -€9,471 | -91.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €102,712 | €96,750 | -€5,962 | -5.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €102,562 | €95,016 | -€7,546 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €1,164 | €0 | -€1,164 | -100.0% |
| Trade debts | 44 | €20,544 | €8,181 | -€12,364 | -60.2% |
| Suppliers | 440/4 | €20,544 | €8,181 | -€12,364 | -60.2% |
| Taxes, remuneration and social security | 45 | €21,497 | €23,835 | +€2,338 | +10.9% |
| Taxes | 450/3 | €6,957 | €10,296 | +€3,339 | +48.0% |
| Remuneration and social security | 454/9 | €14,540 | €13,539 | -€1,001 | -6.9% |
| Other amounts payable | 47/48 | €59,356 | €63,000 | +€3,644 | +6.1% |
| Accrued charges and deferred income | 492/3 | €150 | €1,734 | +€1,584 | +1056.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €99,963 | €82,494 | -€17,469 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,913 | €15,399 | -€6,513 | -29.7% |
| Other operating charges | 640/8 | €295 | €307 | +€12 | +4.2% |
| Gross operating margin | 9900 | €174,709 | €175,725 | +€1,015 | +0.6% |
| Operating profit (loss) | 9901 | €52,539 | €77,524 | +€24,985 | +47.6% |
| Financial income | 75/76B | €89 | €223 | +€133 | +149.7% |
| Recurring financial income | 75 | €89 | €223 | +€133 | +149.7% |
| Financial charges | 65/66B | €4,019 | €5,145 | +€1,126 | +28.0% |
| Recurring financial charges | 65 | €4,019 | €5,145 | +€1,126 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €48,609 | €72,602 | +€23,993 | +49.4% |
| Income taxes | 67/77 | €13,226 | €19,073 | +€5,847 | +44.2% |
| Profit (loss) for the period | 9904 | €35,383 | €53,529 | +€18,146 | +51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,383 | €53,529 | +€18,146 | +51.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.