DR.LAMBERT VERONIQUE: 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.
DR.LAMBERT VERONIQUE
Largest movements
- Current investments -€17,557
down €17,557 (-16.6%), from €105,454 to €87,897
- Cash -€15,430
down €15,430 (-6.5%), from €237,086 to €221,657
mainly Contributions, distributions and other (-€180,512) and Deferred charges and accrued income (-€12,877)
- Deferred charges and accrued income +€12,877
up €12,877 (+694%), from €1,855 to €14,732
- Receivables within one year -€8,896
down €8,896 (-99.6%), from €8,928 to €33
- Tangible fixed assets -€4,945
down €4,945 (-16.2%), from €30,581 to €25,636
of which Furniture and vehicles: -€7,186
- Reserves -€47,053
down €47,053 (-12.6%), from €374,807 to €327,754
- Tax, wage and social debts +€11,800
up €11,800 (+163%), from €7,256 to €19,056
- Financial income +€123,522
up €123,522 (+1,079%), from €11,447 to €134,969
- Taxes +€35,967
up €35,967 (+124%), from €29,022 to €64,989
- Financial charges +€21,246
up €21,246 (+215%), from €9,896 to €31,142
- Gross operating margin -€1,338
down €1,338 (-1.2%), from €107,093 to €105,755
- Depreciation +€1,290
up €1,290 (+14.1%), from €9,170 to €10,460
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.
Derived cash bridge
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 | €383,905 | €349,955 | -€33,950 | -8.8% |
| Fixed assets | 21/28 | €30,581 | €25,636 | -€4,945 | -16.2% |
| Tangible fixed assets | 22/27 | €30,581 | €25,636 | -€4,945 | -16.2% |
| Plant, machinery and equipment | 23 | €1,075 | €3,564 | +€2,489 | +232% |
| Furniture and vehicles | 24 | €29,010 | €21,824 | -€7,186 | -24.8% |
| Other tangible fixed assets | 26 | €496 | €248 | -€248 | -50.0% |
| Current assets | 29/58 | €353,324 | €324,319 | -€29,005 | -8.2% |
| Amounts receivable within one year | 40/41 | €8,928 | €33 | -€8,896 | -99.6% |
| Trade receivables | 40 | €8,928 | €33 | -€8,896 | -99.6% |
| Current investments | 50/53 | €105,454 | €87,897 | -€17,557 | -16.6% |
| Cash at bank and in hand | 54/58 | €237,086 | €221,657 | -€15,430 | -6.5% |
| Deferred charges and accrued income | 490/1 | €1,855 | €14,732 | +€12,877 | +694% |
| Total equity and liabilities | 10/49 | €383,905 | €349,955 | -€33,950 | -8.8% |
| Equity | 10/15 | €375,307 | €328,254 | -€47,053 | -12.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €374,807 | €327,754 | -€47,053 | -12.6% |
| Distributable reserves | 133 | €374,807 | €327,754 | -€47,053 | -12.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,598 | €21,701 | +€13,103 | +152% |
| Amounts payable within one year | 42/48 | €8,598 | €21,701 | +€13,103 | +152% |
| Trade debts | 44 | €975 | €1,831 | +€856 | +87.8% |
| Suppliers | 440/4 | €975 | €1,831 | +€856 | +87.8% |
| Taxes, remuneration and social security | 45 | €7,256 | €19,056 | +€11,800 | +163% |
| Taxes | 450/3 | €7,256 | €19,056 | +€11,800 | +163% |
| Other amounts payable | 47/48 | €367 | €814 | +€447 | +122% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,170 | €10,460 | +€1,290 | +14.1% |
| Other operating charges | 640/8 | €655 | €674 | +€19 | +2.9% |
| Gross operating margin | 9900 | €107,093 | €105,755 | -€1,338 | -1.2% |
| Operating profit (loss) | 9901 | €97,268 | €94,621 | -€2,647 | -2.7% |
| Financial income | 75/76B | €11,447 | €134,969 | +€123,522 | +1,079% |
| Recurring financial income | 75 | €11,447 | €134,969 | +€123,522 | +1,079% |
| Financial charges | 65/66B | €9,896 | €31,142 | +€21,246 | +215% |
| Recurring financial charges | 65 | €9,896 | €31,142 | +€21,246 | +215% |
| Profit (loss) for the period before taxes | 9903 | €98,819 | €198,447 | +€99,628 | +101% |
| Income taxes | 67/77 | €29,022 | €64,989 | +€35,967 | +124% |
| Profit (loss) for the period | 9904 | €69,797 | €133,459 | +€63,662 | +91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €69,797 | €133,459 | +€63,662 | +91.2% |
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 29 October 2026 via checked.be.