DR.LAMBERTS JAN: 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.LAMBERTS JAN
Largest movements
- Current investments +€61,869
up €61,869 (+19.5%), from €316,869 to €378,738
- Receivables within one year -€31,371
down €31,371 (-48.8%), from €64,263 to €32,892
of which Other amounts receivable: -€33,204
- Tangible fixed assets -€20,118
down €20,118 (-19.0%), from €105,969 to €85,852
of which Other tangible fixed assets: -€10,211
- Cash +€15,522
up €15,522 (+17.3%), from €89,599 to €105,121
mainly Net result for the year (+€98,463) and Receivables within one year (+€31,371)
- Reserves +€58,000
up €58,000 (+19.1%), from €303,860 to €361,860
of which Distributable reserves: +€59,860
- Debts after one year -€15,819
down €15,819 (-22.9%), from €69,133 to €53,314
- Tax, wage and social debts -€12,685
down €12,685 (-25.0%), from €50,692 to €38,007
- Gross operating margin +€43,384
up €43,384 (+42.5%), from €102,179 to €145,563
- Taxes +€13,247
up €13,247 (+50.7%), from €26,133 to €39,381
- Financial income +€7,160
up €7,160 (+108%), from €6,660 to €13,820
- Staff costs +€4,143
no longer reported in 2024 (was -€4,143)
- Financial charges -€2,205
down €2,205, from €576 to -€1,629
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 | €580,102 | €608,013 | +€27,910 | +4.8% |
| Fixed assets | 21/28 | €105,969 | €85,852 | -€20,118 | -19.0% |
| Tangible fixed assets | 22/27 | €105,969 | €85,852 | -€20,118 | -19.0% |
| Plant, machinery and equipment | 23 | €2,834 | €2,254 | -€580 | -20.5% |
| Furniture and vehicles | 24 | €837 | €229 | -€608 | -72.6% |
| Leasing and similar rights | 25 | €37,310 | €28,592 | -€8,719 | -23.4% |
| Other tangible fixed assets | 26 | €64,988 | €54,777 | -€10,211 | -15.7% |
| Current assets | 29/58 | €474,133 | €522,161 | +€48,028 | +10.1% |
| Amounts receivable within one year | 40/41 | €64,263 | €32,892 | -€31,371 | -48.8% |
| Trade receivables | 40 | €1,954 | €3,786 | +€1,833 | +93.8% |
| Other amounts receivable | 41 | €62,310 | €29,106 | -€33,204 | -53.3% |
| Current investments | 50/53 | €316,869 | €378,738 | +€61,869 | +19.5% |
| Cash at bank and in hand | 54/58 | €89,599 | €105,121 | +€15,522 | +17.3% |
| Deferred charges and accrued income | 490/1 | €3,401 | €5,409 | +€2,008 | +59.0% |
| Total equity and liabilities | 10/49 | €580,102 | €608,013 | +€27,910 | +4.8% |
| Equity | 10/15 | €399,743 | €458,206 | +€58,463 | +14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €303,860 | €361,860 | +€58,000 | +19.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €302,000 | €361,860 | +€59,860 | +19.8% |
| Profit (loss) carried forward | 14 | €77,283 | €77,746 | +€463 | +0.6% |
| Amounts payable | 17/49 | €180,359 | €149,807 | -€30,553 | -16.9% |
| Amounts payable after more than one year | 17 | €69,133 | €53,314 | -€15,819 | -22.9% |
| Financial debts | 170/4 | €69,133 | €53,314 | -€15,819 | -22.9% |
| Amounts payable within one year | 42/48 | €107,596 | €92,862 | -€14,734 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €15,624 | €15,819 | +€195 | +1.2% |
| Trade debts | 44 | €320 | €75 | -€244 | -76.5% |
| Suppliers | 440/4 | €320 | €75 | -€244 | -76.5% |
| Taxes, remuneration and social security | 45 | €50,692 | €38,007 | -€12,685 | -25.0% |
| Taxes | 450/3 | €50,692 | €38,007 | -€12,685 | -25.0% |
| Other amounts payable | 47/48 | €40,961 | €38,961 | -€2,000 | -4.9% |
| Accrued charges and deferred income | 492/3 | €3,630 | €3,630 | = | 0.0% |
| Remuneration, social security and pensions | 62 | -€4,143 | - | +€4,143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,071 | €20,118 | +€2,047 | +11.3% |
| Other operating charges | 640/8 | €3,029 | €3,051 | +€22 | +0.7% |
| Gross operating margin | 9900 | €102,179 | €145,563 | +€43,384 | +42.5% |
| Operating profit (loss) | 9901 | €85,223 | €122,395 | +€37,172 | +43.6% |
| Financial income | 75/76B | €6,660 | €13,820 | +€7,160 | +108% |
| Recurring financial income | 75 | €6,660 | €13,820 | +€7,160 | +108% |
| Financial charges | 65/66B | €576 | -€1,629 | -€2,205 | |
| Recurring financial charges | 65 | €576 | -€1,629 | -€2,205 | |
| Profit (loss) for the period before taxes | 9903 | €91,307 | €137,844 | +€46,537 | +51.0% |
| Income taxes | 67/77 | €26,133 | €39,381 | +€13,247 | +50.7% |
| Profit (loss) for the period | 9904 | €65,174 | €98,463 | +€33,290 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €65,174 | €98,463 | +€33,290 | +51.1% |
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 22 October 2026 via checked.be.