Gauthier Lambrette: 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.
Gauthier Lambrette
Largest movements
- Cash -€11,731
down €11,731 (-14.5%), from €80,755 to €69,024
mainly Contributions, distributions and other (-€54,700) and Other debts (-€10,798)
- Tangible fixed assets -€8,619
down €8,619 (-27.0%), from €31,963 to €23,344
of which Leasing and similar rights: -€5,618
- Receivables within one year +€4,520
up €4,520 (+96.4%), from €4,690 to €9,210
of which Trade receivables: +€4,520
- Other debts -€10,798
down €10,798 (-15.2%), from €70,842 to €60,044
- Profit (loss) carried forward -€8,010
down €8,010 (-39.3%), from €20,391 to €12,381
- Accrued charges and deferred income +€4,200
new in 2025: €4,200
- Debts after one year -€3,960
down €3,960 (-25.7%), from €15,389 to €11,429
- Tax, wage and social debts +€2,713
up €2,713 (+85.5%), from €3,171 to €5,884
of which Taxes: +€2,713
- Gross operating margin +€26,347
up €26,347 (+53.8%), from €48,962 to €75,310
- Taxes +€8,255
up €8,255 (+85.1%), from €9,698 to €17,954
- Depreciation +€4,012
up €4,012 (+92.3%), from €4,346 to €8,358
- Other operating charges -€1,513
down €1,513 (-51.4%), from €2,944 to €1,431
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 | €118,666 | €101,798 | -€16,868 | -14.2% |
| Fixed assets | 21/28 | €31,963 | €23,344 | -€8,619 | -27.0% |
| Tangible fixed assets | 22/27 | €31,963 | €23,344 | -€8,619 | -27.0% |
| Plant, machinery and equipment | 23 | €2,463 | €531 | -€1,932 | -78.4% |
| Furniture and vehicles | 24 | €1,324 | €562 | -€762 | -57.5% |
| Leasing and similar rights | 25 | €26,695 | €21,077 | -€5,618 | -21.0% |
| Other tangible fixed assets | 26 | €1,481 | €1,174 | -€307 | -20.7% |
| Current assets | 29/58 | €86,703 | €78,454 | -€8,249 | -9.5% |
| Amounts receivable within one year | 40/41 | €4,690 | €9,210 | +€4,520 | +96.4% |
| Trade receivables | 40 | €4,690 | €9,210 | +€4,520 | +96.4% |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €80,755 | €69,024 | -€11,731 | -14.5% |
| Deferred charges and accrued income | 490/1 | €1,258 | €221 | -€1,038 | -82.5% |
| Total equity and liabilities | 10/49 | €118,666 | €101,798 | -€16,868 | -14.2% |
| Equity | 10/15 | €23,891 | €15,881 | -€8,010 | -33.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,391 | €12,381 | -€8,010 | -39.3% |
| Amounts payable | 17/49 | €94,774 | €85,916 | -€8,858 | -9.3% |
| Amounts payable after more than one year | 17 | €15,389 | €11,429 | -€3,960 | -25.7% |
| Financial debts | 170/4 | €15,389 | €11,429 | -€3,960 | -25.7% |
| Amounts payable within one year | 42/48 | €79,386 | €70,287 | -€9,098 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €3,859 | €3,960 | +€101 | +2.6% |
| Trade debts | 44 | €1,513 | €400 | -€1,113 | -73.6% |
| Suppliers | 440/4 | €1,513 | €400 | -€1,113 | -73.6% |
| Taxes, remuneration and social security | 45 | €3,171 | €5,884 | +€2,713 | +85.5% |
| Taxes | 450/3 | €3,171 | €5,884 | +€2,713 | +85.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €70,842 | €60,044 | -€10,798 | -15.2% |
| Accrued charges and deferred income | 492/3 | - | €4,200 | +€4,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,346 | €8,358 | +€4,012 | +92.3% |
| Other operating charges | 640/8 | €2,944 | €1,431 | -€1,513 | -51.4% |
| Non-recurring operating charges | 66A | €800 | €261 | -€539 | -67.4% |
| Gross operating margin | 9900 | €48,962 | €75,310 | +€26,347 | +53.8% |
| Operating profit (loss) | 9901 | €40,873 | €65,260 | +€24,387 | +59.7% |
| Financial charges | 65/66B | €557 | €616 | +€59 | +10.6% |
| Recurring financial charges | 65 | €557 | €616 | +€59 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €40,316 | €64,644 | +€24,328 | +60.3% |
| Income taxes | 67/77 | €9,698 | €17,954 | +€8,255 | +85.1% |
| Profit (loss) for the period | 9904 | €30,618 | €46,690 | +€16,072 | +52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,618 | €46,690 | +€16,072 | +52.5% |
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 14 October 2026 via checked.be.