DOKTER LAMBERT PAUL: 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.
DOKTER LAMBERT PAUL
Largest movements
- Cash +€99,073
up €99,073 (+20.8%), from €477,174 to €576,248
mainly Net result for the year (+€201,573) and Trade debts (+€28,196)
- Current investments +€38,566
up €38,566 (+7.5%), from €515,945 to €554,511
- Tangible fixed assets -€20,051
down €20,051 (-5.4%), from €370,199 to €350,149
of which Land and buildings: -€26,067
- Receivables within one year -€19,697
down €19,697 (-91.3%), from €21,583 to €1,887
- Reserves +€148,942
up €148,942 (+12.8%), from €1.2m to €1.3m
of which Distributable reserves: +€148,942
- Tax, wage and social debts -€39,627
down €39,627 (-41.7%), from €94,921 to €55,294
- Other debts -€36,200
down €36,200 (-36.2%), from €100,000 to €63,800
- Trade debts +€28,196
up €28,196 (+1,191%), from €2,367 to €30,563
- Gross operating margin +€40,064
up €40,064 (+13.5%), from €297,490 to €337,554
- Depreciation +€12,946
up €12,946 (+85.3%), from €15,177 to €28,123
- Taxes +€9,208
up €9,208 (+10.4%), from €88,567 to €97,775
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.
Derived cash bridge
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 | €1,387,893 | €1,490,696 | +€102,803 | +7.4% |
| Fixed assets | 21/28 | €370,199 | €350,149 | -€20,051 | -5.4% |
| Tangible fixed assets | 22/27 | €370,199 | €350,149 | -€20,051 | -5.4% |
| Land and buildings | 22 | €364,385 | €338,318 | -€26,067 | -7.2% |
| Plant, machinery and equipment | 23 | €2,387 | €5,751 | +€3,365 | +141% |
| Furniture and vehicles | 24 | €3,428 | €6,079 | +€2,651 | +77.3% |
| Current assets | 29/58 | €1,017,694 | €1,140,547 | +€122,854 | +12.1% |
| Amounts receivable within one year | 40/41 | €21,583 | €1,887 | -€19,697 | -91.3% |
| Other amounts receivable | 41 | €21,583 | €1,887 | -€19,697 | -91.3% |
| Current investments | 50/53 | €515,945 | €554,511 | +€38,566 | +7.5% |
| Cash at bank and in hand | 54/58 | €477,174 | €576,248 | +€99,073 | +20.8% |
| Deferred charges and accrued income | 490/1 | €2,991 | €7,902 | +€4,911 | +164% |
| Total equity and liabilities | 10/49 | €1,387,893 | €1,490,696 | +€102,803 | +7.4% |
| Equity | 10/15 | €1,181,420 | €1,330,362 | +€148,942 | +12.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,162,420 | €1,311,362 | +€148,942 | +12.8% |
| Non-distributable reserves | 130/1 | €23,639 | €23,639 | = | 0.0% |
| Reserves not available under the articles | 1311 | €23,639 | €23,639 | = | 0.0% |
| Distributable reserves | 133 | €1,138,781 | €1,287,723 | +€148,942 | +13.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €206,473 | €160,334 | -€46,139 | -22.3% |
| Amounts payable within one year | 42/48 | €206,473 | €159,886 | -€46,587 | -22.6% |
| Financial debts | 43 | €9,185 | €10,228 | +€1,043 | +11.4% |
| Credit institutions | 430/8 | €9,185 | €10,228 | +€1,043 | +11.4% |
| Trade debts | 44 | €2,367 | €30,563 | +€28,196 | +1,191% |
| Suppliers | 440/4 | €2,367 | €30,563 | +€28,196 | +1,191% |
| Taxes, remuneration and social security | 45 | €94,921 | €55,294 | -€39,627 | -41.7% |
| Taxes | 450/3 | €94,921 | €55,294 | -€39,627 | -41.7% |
| Other amounts payable | 47/48 | €100,000 | €63,800 | -€36,200 | -36.2% |
| Accrued charges and deferred income | 492/3 | €0 | €448 | +€448 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,177 | €28,123 | +€12,946 | +85.3% |
| Other operating charges | 640/8 | €8,300 | €7,998 | -€302 | -3.6% |
| Gross operating margin | 9900 | €297,490 | €337,554 | +€40,064 | +13.5% |
| Operating profit (loss) | 9901 | €274,013 | €301,433 | +€27,420 | +10.0% |
| Financial income | 75/76B | €2,098 | €2,574 | +€475 | +22.6% |
| Recurring financial income | 75 | €2,098 | €2,574 | +€475 | +22.6% |
| Financial charges | 65/66B | €2,456 | €4,659 | +€2,202 | +89.7% |
| Recurring financial charges | 65 | €2,456 | €4,659 | +€2,202 | +89.7% |
| Profit (loss) for the period before taxes | 9903 | €273,655 | €299,348 | +€25,693 | +9.4% |
| Income taxes | 67/77 | €88,567 | €97,775 | +€9,208 | +10.4% |
| Profit (loss) for the period | 9904 | €185,088 | €201,573 | +€16,485 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €185,088 | €201,573 | +€16,485 | +8.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.