Georges David Lambert Architecte: 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.
Georges David Lambert Architecte
Largest movements
- Receivables within one year -€38,159
down €38,159 (-47.7%), from €80,003 to €41,844
of which Other amounts receivable: -€41,215
- Intangible fixed assets -€34,198
down €34,198 (-36.4%), from €93,853 to €59,655
- Tangible fixed assets -€8,992
down €8,992 (-10.6%), from €84,472 to €75,480
of which Furniture and vehicles: -€10,159
- Cash +€4,671
new in 2025: €4,671
mainly Depreciation (+€58,836) and Other debts (+€40,987)
- Other debts +€40,987
new in 2025: €40,987
- Profit (loss) carried forward -€36,685
down €36,685 (-59.5%), from €61,618 to €24,933
- Trade debts -€23,301
no longer reported in 2025 (was €23,301)
- Short-term financial debts -€20,787
down €20,787 (-67.2%), from €30,916 to €10,128
- Reserves -€20,000
down €20,000 (-22.0%), from €90,746 to €70,746
of which Distributable reserves: -€20,000
- Gross operating margin -€44,658
down €44,658 (-60.8%), from €73,415 to €28,757
- Depreciation -€9,361
down €9,361 (-13.7%), from €68,197 to €58,836
- Taxes +€4,666
up €4,666, from -€4,374 to €292
- Financial charges -€1,878
down €1,878 (-32.5%), from €5,776 to €3,898
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 | €261,379 | €184,940 | -€76,440 | -29.2% |
| Fixed assets | 21/28 | €180,825 | €137,635 | -€43,190 | -23.9% |
| Intangible fixed assets | 21 | €93,853 | €59,655 | -€34,198 | -36.4% |
| Tangible fixed assets | 22/27 | €84,472 | €75,480 | -€8,992 | -10.6% |
| Furniture and vehicles | 24 | €31,471 | €21,312 | -€10,159 | -32.3% |
| Other tangible fixed assets | 26 | €53,001 | €54,168 | +€1,167 | +2.2% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €80,555 | €47,305 | -€33,250 | -41.3% |
| Amounts receivable within one year | 40/41 | €80,003 | €41,844 | -€38,159 | -47.7% |
| Trade receivables | 40 | €2,000 | €5,056 | +€3,056 | +153% |
| Other amounts receivable | 41 | €78,003 | €36,788 | -€41,215 | -52.8% |
| Cash at bank and in hand | 54/58 | - | €4,671 | +€4,671 | |
| Deferred charges and accrued income | 490/1 | €552 | €790 | +€238 | +43.0% |
| Total equity and liabilities | 10/49 | €261,379 | €184,940 | -€76,440 | -29.2% |
| Equity | 10/15 | €170,964 | €114,279 | -€56,685 | -33.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,746 | €70,746 | -€20,000 | -22.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €88,746 | €68,746 | -€20,000 | -22.5% |
| Profit (loss) carried forward | 14 | €61,618 | €24,933 | -€36,685 | -59.5% |
| Amounts payable | 17/49 | €90,416 | €70,661 | -€19,755 | -21.8% |
| Amounts payable after more than one year | 17 | €4,572 | - | -€4,572 | |
| Financial debts | 170/4 | €4,572 | - | -€4,572 | |
| Amounts payable within one year | 42/48 | €85,843 | €70,661 | -€15,182 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €23,009 | €4,572 | -€18,436 | -80.1% |
| Financial debts | 43 | €30,916 | €10,128 | -€20,787 | -67.2% |
| Credit institutions | 430/8 | €30,916 | €10,128 | -€20,787 | -67.2% |
| Trade debts | 44 | €23,301 | - | -€23,301 | |
| Suppliers | 440/4 | €23,301 | - | -€23,301 | |
| Taxes, remuneration and social security | 45 | €8,618 | €14,973 | +€6,355 | +73.7% |
| Taxes | 450/3 | €8,618 | €14,973 | +€6,355 | +73.7% |
| Other amounts payable | 47/48 | - | €40,987 | +€40,987 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,197 | €58,836 | -€9,361 | -13.7% |
| Other operating charges | 640/8 | €4,412 | €4,276 | -€136 | -3.1% |
| Gross operating margin | 9900 | €73,415 | €28,757 | -€44,658 | -60.8% |
| Operating profit (loss) | 9901 | €806 | -€34,355 | -€35,161 | |
| Financial income | 75/76B | €2,164 | €1,860 | -€304 | -14.0% |
| Recurring financial income | 75 | €2,164 | €1,860 | -€304 | -14.0% |
| Financial charges | 65/66B | €5,776 | €3,898 | -€1,878 | -32.5% |
| Recurring financial charges | 65 | €5,776 | €3,898 | -€1,878 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,806 | -€36,393 | -€33,587 | -1,197% |
| Income taxes | 67/77 | -€4,374 | €292 | +€4,666 | |
| Profit (loss) for the period | 9904 | €1,568 | -€36,685 | -€38,252 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,568 | -€36,685 | -€38,252 |
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.