G. Lambert & Co: 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.
What changed
G. Lambert & Co
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.5m
2024 · €891,025+€1.6m
Equity
€7.7m
2024 · €6.1m+€1.5m
Cash
€254,140
2024 · €195,387+€58,753
Balance sheet total
€15.6m
2024 · €11.2m+€4.4m
Largest movements
Assets
- Receivables within one year +€2.6m
up €2.6m (+41.9%), from €6.2m to €8.8m
of which Trade receivables: +€2.5m
- Stocks and contracts +€1.7m
up €1.7m (+44.0%), from €3.8m to €5.5m
Equity and liabilities
- Trade debts +€2.1m
up €2.1m (+84.9%), from €2.5m to €4.5m
- Profit (loss) carried forward +€1.3m
up €1.3m (+69.1%), from €1.9m to €3.2m
- Current portion of long-term debt +€303,576
up €303,576 (+530%), from €57,321 to €360,897
- Other debts +€300,000
up €300,000 (+40.0%), from €750,000 to €1.1m
- Accrued charges and deferred income +€290,084
up €290,084 (+3,696%), from €7,849 to €297,933
Income statement
- Turnover +€5.0m
up €5.0m (+12.6%), from €39.8m to €44.8m
- Goods and materials +€2.4m
up €2.4m (+7.3%), from €32.2m to €34.5m
of which Purchases: +€3.4m
- Staff costs +€524,434
up €524,434 (+18.3%), from €2.9m to €3.4m
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.
Result 2024
€891,025
Turnover
+€5.0m
Other operating income
-€19,091
Goods and materials
-€2.4m
Services and other goods
-€415,521
Staff costs
-€524,434
Depreciation
-€12,777
Write-downs
-€4,946
Other operating charges
+€2,089
Financial income
+€3,086
Financial charges
+€61,554
Taxes
+€164,211
Deferred taxes and other
-€312,429
Result 2025
€2.5m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€975,480
Investment
-€185,908
Financing
-€730,819
Cash 2024
€195,387
From operations (derived)
+€975,480
Net result for the year
+€2.5m
Depreciation
+€161,600
Stocks and contracts
-€1.7m
Receivables within one year
-€2.6m
Deferred charges and accrued income
-€27,188
Trade debts
+€2.1m
Tax, wage and social debts
-€145,106
Advances received
+€90,120
Other debts
+€300,000
Accrued charges and deferred income
+€290,084
Investment (derived)
-€185,908
Investment in fixed assets (net)
-€185,908
Financing
-€730,819
Debts after one year
-€34,393
Current portion of long-term debt
+€303,576
Contributions, distributions and other
-€1.0m
Cash 2025
€254,140
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,245,610 | €15,640,101 | +€4.4m | +39.1% |
| Fixed assets | 21/28 | €927,342 | €951,650 | +€24,308 | +2.6% |
| Intangible fixed assets | 21 | €42,152 | €42,425 | +€273 | +0.6% |
| Tangible fixed assets | 22/27 | €883,150 | €883,425 | +€275 | 0.0% |
| Land and buildings | 22 | €471,557 | €446,591 | -€24,966 | -5.3% |
| Plant, machinery and equipment | 23 | €376,107 | €392,484 | +€16,377 | +4.4% |
| Furniture and vehicles | 24 | €35,486 | €44,350 | +€8,864 | +25.0% |
| Financial fixed assets | 28 | €2,040 | €25,800 | +€23,760 | +1,165% |
| Other financial fixed assets | 284/8 | €2,040 | €25,800 | +€23,760 | +1,165% |
| Amounts receivable and cash guarantees | 285/8 | €2,040 | €25,800 | +€23,760 | +1,165% |
| Current assets | 29/58 | €10,318,268 | €14,688,451 | +€4.4m | +42.4% |
| Stocks and contracts in progress | 3 | €3,843,784 | €5,534,041 | +€1.7m | +44.0% |
| Stocks | 30/36 | €3,843,784 | €5,534,041 | +€1.7m | +44.0% |
| Goods purchased for resale | 34 | €3,843,784 | €5,534,041 | +€1.7m | +44.0% |
| Amounts receivable within one year | 40/41 | €6,191,675 | €8,785,660 | +€2.6m | +41.9% |
| Trade receivables | 40 | €5,988,783 | €8,444,266 | +€2.5m | +41.0% |
| Other amounts receivable | 41 | €202,892 | €341,394 | +€138,502 | +68.3% |
| Cash at bank and in hand | 54/58 | €195,387 | €254,140 | +€58,753 | +30.1% |
| Deferred charges and accrued income | 490/1 | €87,422 | €114,610 | +€27,188 | +31.1% |
| Total equity and liabilities | 10/49 | €11,245,610 | €15,640,101 | +€4.4m | +39.1% |
| Equity | 10/15 | €6,149,767 | €7,651,873 | +€1.5m | +24.4% |
| Contributions | 10/11 | €3,515,521 | €3,515,521 | = | 0.0% |
| Capital | 10 | €3,515,521 | €3,515,521 | = | 0.0% |
| Issued capital | 100 | €3,515,521 | €3,515,521 | = | 0.0% |
| Reserves | 13 | €766,048 | €976,548 | +€210,500 | +27.5% |
| Non-distributable reserves | 130/1 | €666,048 | €666,048 | = | 0.0% |
| Legal reserve | 130 | €351,552 | €351,552 | = | 0.0% |
| Reserves not available under the articles | 1311 | €314,496 | €314,496 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | €210,500 | +€210,500 | |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,868,198 | €3,159,804 | +€1.3m | +69.1% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €5,095,843 | €7,988,228 | +€2.9m | +56.8% |
| Amounts payable after more than one year | 17 | €149,036 | €114,643 | -€34,393 | -23.1% |
| Financial debts | 170/4 | €149,036 | €114,643 | -€34,393 | -23.1% |
| Credit institutions | 173 | €0 | - | = | |
| Other loans | 174 | €149,036 | €114,643 | -€34,393 | -23.1% |
| Amounts payable within one year | 42/48 | €4,938,958 | €7,575,652 | +€2.6m | +53.4% |
| Current portion of amounts payable after more than one year | 42 | €57,321 | €360,897 | +€303,576 | +530% |
| Trade debts | 44 | €2,458,606 | €4,546,710 | +€2.1m | +84.9% |
| Suppliers | 440/4 | €2,458,606 | €4,546,710 | +€2.1m | +84.9% |
| Advances received on contracts in progress | 46 | €34,459 | €124,579 | +€90,120 | +262% |
| Taxes, remuneration and social security | 45 | €1,638,572 | €1,493,466 | -€145,106 | -8.9% |
| Taxes | 450/3 | €1,348,815 | €1,052,226 | -€296,589 | -22.0% |
| Remuneration and social security | 454/9 | €289,757 | €441,240 | +€151,483 | +52.3% |
| Other amounts payable | 47/48 | €750,000 | €1,050,000 | +€300,000 | +40.0% |
| Accrued charges and deferred income | 492/3 | €7,849 | €297,933 | +€290,084 | +3,696% |
| Operating income | 70/76A | €40,050,998 | €45,060,925 | +€5.0m | +12.5% |
| Turnover | 70 | €39,818,365 | €44,847,383 | +€5.0m | +12.6% |
| Other operating income | 74 | €232,633 | €213,542 | -€19,091 | -8.2% |
| Operating charges | 60/66A | €38,131,510 | €41,446,776 | +€3.3m | +8.7% |
| Goods for resale, raw materials and consumables | 60 | €32,166,944 | €34,526,621 | +€2.4m | +7.3% |
| Purchases | 600/8 | €32,922,892 | €36,301,638 | +€3.4m | +10.3% |
| Change in stocks: decrease (increase) | 609 | -€755,948 | -€1,775,017 | -€1.0m | -135% |
| Services and other goods | 61 | €2,733,718 | €3,149,239 | +€415,521 | +15.2% |
| Remuneration, social security and pensions | 62 | €2,868,311 | €3,392,745 | +€524,434 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,823 | €161,600 | +€12,777 | +8.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €121,601 | €126,547 | +€4,946 | +4.1% |
| Other operating charges | 640/8 | €92,113 | €90,024 | -€2,089 | -2.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €1,919,488 | €3,614,149 | +€1.7m | +88.3% |
| Financial income | 75/76B | €1,482 | €4,568 | +€3,086 | +208% |
| Recurring financial income | 75 | €1,482 | €4,568 | +€3,086 | +208% |
| Other financial income | 752/9 | €1,482 | €4,568 | +€3,086 | +208% |
| Financial charges | 65/66B | €314,720 | €253,166 | -€61,554 | -19.6% |
| Recurring financial charges | 65 | €314,720 | €253,166 | -€61,554 | -19.6% |
| Debt charges | 650 | €295,265 | €230,922 | -€64,343 | -21.8% |
| Other financial charges | 652/9 | €19,455 | €22,244 | +€2,789 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €1,606,250 | €3,365,551 | +€1.8m | +110% |
| Transfer from deferred taxes | 780 | €312,429 | - | -€312,429 | |
| Income taxes | 67/77 | €1,027,654 | €863,443 | -€164,211 | -16.0% |
| Taxes | 670/3 | €1,027,654 | €863,443 | -€164,211 | -16.0% |
| Profit (loss) for the period | 9904 | €891,025 | €2,502,108 | +€1.6m | +181% |
| Transfer from tax-exempt reserves | 789 | €937,288 | - | -€937,288 | |
| Transfer to tax-exempt reserves | 689 | - | €210,500 | +€210,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,828,313 | €2,291,608 | +€463,295 | +25.3% |
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 26 October 2026 via checked.be.