GROUPE LAMBERT IMMO: 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
GROUPE LAMBERT IMMO
NACE 68.110, Buying and selling of own real estate
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€448,934
2024 · €114,571+€334,363
Equity
€3.0m
2024 · €1.9m+€1.0m
Cash
€148,353
2024 · €112,460+€35,893
Balance sheet total
€4.5m
2024 · €2.2m+€2.4m
Largest movements
Assets
- Tangible fixed assets +€2.1m
up €2.1m (+276%), from €774,537 to €2.9m
of which Land and buildings: +€2.1m
- Receivables within one year +€164,538
up €164,538 (+12.8%), from €1.3m to €1.4m
of which Other amounts receivable: +€139,393
Equity and liabilities
- Reserves +€916,852
up €916,852 (+52.3%), from €1.8m to €2.7m
of which Tax-exempt reserves: +€529,229
- Debts after one year +€797,625
new in 2025: €797,625
- Current portion of long-term debt +€212,700
new in 2025: €212,700
- Provisions +€176,409
up €176,409 (+143%), from €123,554 to €299,963
- Investment grants +€109,594
new in 2025: €109,594
Income statement
- Turnover +€334,201
up €334,201 (+78.4%), from €426,256 to €760,457
- Taxes -€110,318
down €110,318 (-88.5%), from €124,696 to €14,378
- Depreciation +€108,621
up €108,621 (+144%), from €75,423 to €184,044
- Financial income +€35,632
up €35,632 (+120%), from €29,800 to €65,432
- Other operating charges +€33,081
up €33,081 (+40.0%), from €82,685 to €115,766
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
€114,571
Turnover
+€334,201
Other operating income
+€3,932
Services and other goods
-€11,362
Depreciation
-€108,621
Other operating charges
-€33,081
Financial income
+€35,632
Financial charges
-€12,170
Taxes
+€110,318
Deferred taxes and other
+€15,514
Result 2025
€448,934
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
+€761,637
Investment
-€2.3m
Financing
+€1.6m
Cash 2024
€112,460
From operations (derived)
+€761,637
Net result for the year
+€448,934
Depreciation
+€184,044
Receivables within one year
-€164,538
Deferred charges and accrued income
-€15,102
Provisions
+€176,409
Trade debts
+€92,698
Tax, wage and social debts
-€10,554
Other debts
+€50,000
Accrued charges and deferred income
-€254
Investment (derived)
-€2.3m
Investment in fixed assets (net)
-€2.3m
Financing
+€1.6m
Debts after one year
+€797,625
Current portion of long-term debt
+€212,700
Contributions, distributions and other
+€584,213
Cash 2025
€148,353
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,167,596 | €4,519,367 | +€2.4m | +108% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €774,537 | €2,910,775 | +€2.1m | +276% |
| Tangible fixed assets | 22/27 | €774,537 | €2,910,775 | +€2.1m | +276% |
| Land and buildings | 22 | €772,631 | €2,846,901 | +€2.1m | +268% |
| Plant, machinery and equipment | 23 | €858 | €274 | -€584 | -68.1% |
| Other tangible fixed assets | 26 | €1,048 | €0 | -€1,048 | -100% |
| Assets under construction and advance payments | 27 | - | €63,600 | +€63,600 | |
| Current assets | 29/58 | €1,393,059 | €1,608,592 | +€215,533 | +15.5% |
| Amounts receivable within one year | 40/41 | €1,280,599 | €1,445,137 | +€164,538 | +12.8% |
| Trade receivables | 40 | - | €25,145 | +€25,145 | |
| Other amounts receivable | 41 | €1,280,599 | €1,419,992 | +€139,393 | +10.9% |
| Cash at bank and in hand | 54/58 | €112,460 | €148,353 | +€35,893 | +31.9% |
| Deferred charges and accrued income | 490/1 | - | €15,102 | +€15,102 | |
| Total equity and liabilities | 10/49 | €2,167,596 | €4,519,367 | +€2.4m | +108% |
| Equity | 10/15 | €1,949,663 | €2,982,810 | +€1.0m | +53.0% |
| Contributions | 10/11 | €197,199 | €203,900 | +€6,701 | +3.4% |
| Reserves | 13 | €1,752,464 | €2,669,316 | +€916,852 | +52.3% |
| Tax-exempt reserves | 132 | €370,661 | €899,890 | +€529,229 | +143% |
| Distributable reserves | 133 | €1,381,803 | €1,769,426 | +€387,623 | +28.1% |
| Investment grants | 15 | - | €109,594 | +€109,594 | |
| Provisions and deferred taxes | 16 | €123,554 | €299,963 | +€176,409 | +143% |
| Deferred taxes | 168 | €123,554 | €299,963 | +€176,409 | +143% |
| Amounts payable | 17/49 | €94,379 | €1,236,594 | +€1.1m | +1,210% |
| Amounts payable after more than one year | 17 | - | €797,625 | +€797,625 | |
| Financial debts | 170/4 | - | €797,625 | +€797,625 | |
| Credit institutions | 173 | - | €797,625 | +€797,625 | |
| Amounts payable within one year | 42/48 | €94,125 | €438,969 | +€344,844 | +366% |
| Current portion of amounts payable after more than one year | 42 | - | €212,700 | +€212,700 | |
| Trade debts | 44 | €5,937 | €98,635 | +€92,698 | +1,561% |
| Suppliers | 440/4 | €5,937 | €98,635 | +€92,698 | +1,561% |
| Taxes, remuneration and social security | 45 | €13,088 | €2,534 | -€10,554 | -80.6% |
| Taxes | 450/3 | €13,088 | €2,534 | -€10,554 | -80.6% |
| Other amounts payable | 47/48 | €75,100 | €125,100 | +€50,000 | +66.6% |
| Accrued charges and deferred income | 492/3 | €254 | - | -€254 | |
| Operating income | 70/76A | €426,256 | €764,389 | +€338,133 | +79.3% |
| Turnover | 70 | €426,256 | €760,457 | +€334,201 | +78.4% |
| Other operating income | 74 | - | €3,932 | +€3,932 | |
| Operating charges | 60/66A | €221,795 | €374,859 | +€153,064 | +69.0% |
| Services and other goods | 61 | €63,687 | €75,049 | +€11,362 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,423 | €184,044 | +€108,621 | +144% |
| Other operating charges | 640/8 | €82,685 | €115,766 | +€33,081 | +40.0% |
| Operating profit (loss) | 9901 | €204,461 | €389,530 | +€185,069 | +90.5% |
| Financial income | 75/76B | €29,800 | €65,432 | +€35,632 | +120% |
| Recurring financial income | 75 | €29,800 | €65,432 | +€35,632 | +120% |
| Income from current assets | 751 | €29,800 | €40,785 | +€10,985 | +36.9% |
| Other financial income | 752/9 | - | €24,647 | +€24,647 | |
| Financial charges | 65/66B | €150 | €12,320 | +€12,170 | +8,113% |
| Recurring financial charges | 65 | €150 | €12,320 | +€12,170 | +8,113% |
| Debt charges | 650 | €150 | €12,015 | +€11,865 | +7,910% |
| Other financial charges | 652/9 | - | €305 | +€305 | |
| Profit (loss) for the period before taxes | 9903 | €234,111 | €442,642 | +€208,531 | +89.1% |
| Transfer from deferred taxes | 780 | €5,156 | €20,670 | +€15,514 | +301% |
| Income taxes | 67/77 | €124,696 | €14,378 | -€110,318 | -88.5% |
| Taxes | 670/3 | €124,696 | €94,524 | -€30,172 | -24.2% |
| Tax adjustments and reversals of tax provisions | 77 | - | €80,146 | +€80,146 | |
| Profit (loss) for the period | 9904 | €114,571 | €448,934 | +€334,363 | +292% |
| Transfer from tax-exempt reserves | 789 | €15,471 | €63,748 | +€48,277 | +312% |
| Profit (loss) for the period to be appropriated | 9905 | €130,042 | €512,682 | +€382,640 | +294% |
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 18 October 2026 via checked.be.