Holding Lambert-Moreau: what changed
What changed
Holding Lambert-Moreau
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€166,109
2024 · €278,806-€112,697
Equity
€863,034
2024 · €696,925+€166,109
Cash
€329,812
2024 · €67,473+€262,339
Balance sheet total
€3.1m
2024 · €2.9m+€205,822
Largest movements
Assets
- Cash +€262,339
up €262,339 (+389%), from €67,473 to €329,812
mainly Other debts (+€335,219) and Current investments (+€200,000)
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Receivables within one year +€149,873
up €149,873 (+223%), from €67,228 to €217,101
Equity and liabilities
- Debts after one year -€372,516
down €372,516 (-26.7%), from €1.4m to €1.0m
- Other debts +€335,219
up €335,219 (+49.1%), from €682,377 to €1.0m
- Reserves +€166,109
new in 2025: €166,109
- Current portion of long-term debt +€144,389
new in 2025: €144,389
- Trade debts -€73,693
down €73,693 (-99.3%), from €74,213 to €520
Income statement
- Financial income -€123,215
down €123,215 (-40.9%), from €300,904 to €177,690
- Gross operating margin +€22,077
up €22,077 (+31.0%), from €71,195 to €93,272
- Taxes +€19,181
new in 2025: €19,181
- Financial charges -€8,620
down €8,620 (-9.9%), from €86,904 to €78,284
- Other operating charges +€998
new in 2025: €998
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€278,806
Gross operating margin
+€22,077
Other operating charges
-€998
Financial income
-€123,215
Financial charges
+€8,620
Taxes
-€19,181
Result 2025
€166,109
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€290,466
Investment
+€200,000
Financing
-€228,127
Cash 2024
€67,473
From operations (derived)
+€290,466
Net result for the year
+€166,109
Depreciation
+€6,389
Receivables within one year
-€149,873
Trade debts
-€73,693
Tax, wage and social debts
+€6,160
Other debts
+€335,219
Accrued charges and deferred income
+€154
Investment (derived)
+€200,000
Current investments
+€200,000
Financing
-€228,127
Debts after one year
-€372,516
Current portion of long-term debt
+€144,389
Cash 2025
€329,812
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,872,187 | €3,078,009 | +€205,822 | +7.2% |
| Formation expenses | 20 | €16,149 | €9,760 | -€6,389 | -39.6% |
| Fixed assets | 21/28 | €2,520,000 | €2,520,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,520,000 | €2,520,000 | = | 0.0% |
| Current assets | 29/58 | €336,038 | €548,249 | +€212,211 | +63.2% |
| Amounts receivable within one year | 40/41 | €67,228 | €217,101 | +€149,873 | +223% |
| Other amounts receivable | 41 | €67,228 | €217,101 | +€149,873 | +223% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €67,473 | €329,812 | +€262,339 | +389% |
| Deferred charges and accrued income | 490/1 | €1,337 | €1,337 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,872,187 | €3,078,009 | +€205,822 | +7.2% |
| Equity | 10/15 | €696,925 | €863,034 | +€166,109 | +23.8% |
| Contributions | 10/11 | €170,000 | €170,000 | = | 0.0% |
| Reserves | 13 | - | €166,109 | +€166,109 | |
| Distributable reserves | 133 | - | €166,109 | +€166,109 | |
| Profit (loss) carried forward | 14 | €526,925 | €526,925 | = | 0.0% |
| Amounts payable | 17/49 | €2,175,262 | €2,214,975 | +€39,713 | +1.8% |
| Amounts payable after more than one year | 17 | €1,396,715 | €1,024,200 | -€372,516 | -26.7% |
| Financial debts | 170/4 | €1,396,715 | €1,024,200 | -€372,516 | -26.7% |
| Amounts payable within one year | 42/48 | €777,450 | €1,189,526 | +€412,075 | +53.0% |
| Current portion of amounts payable after more than one year | 42 | - | €144,389 | +€144,389 | |
| Trade debts | 44 | €74,213 | €520 | -€73,693 | -99.3% |
| Suppliers | 440/4 | €74,213 | €520 | -€73,693 | -99.3% |
| Taxes, remuneration and social security | 45 | €20,861 | €27,021 | +€6,160 | +29.5% |
| Taxes | 450/3 | €15,421 | €21,581 | +€6,160 | +39.9% |
| Remuneration and social security | 454/9 | €5,440 | €5,440 | = | 0.0% |
| Other amounts payable | 47/48 | €682,377 | €1,017,596 | +€335,219 | +49.1% |
| Accrued charges and deferred income | 492/3 | €1,096 | €1,250 | +€154 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,389 | €6,389 | = | 0.0% |
| Other operating charges | 640/8 | - | €998 | +€998 | |
| Gross operating margin | 9900 | €71,195 | €93,272 | +€22,077 | +31.0% |
| Operating profit (loss) | 9901 | €64,806 | €85,884 | +€21,078 | +32.5% |
| Financial income | 75/76B | €300,904 | €177,690 | -€123,215 | -40.9% |
| Recurring financial income | 75 | €300,904 | €177,690 | -€123,215 | -40.9% |
| Financial charges | 65/66B | €86,904 | €78,284 | -€8,620 | -9.9% |
| Recurring financial charges | 65 | €86,904 | €78,284 | -€8,620 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €278,806 | €185,290 | -€93,516 | -33.5% |
| Income taxes | 67/77 | - | €19,181 | +€19,181 | |
| Profit (loss) for the period | 9904 | €278,806 | €166,109 | -€112,697 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €278,806 | €166,109 | -€112,697 | -40.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.