HUIS LAMBRECHTS: 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.
HUIS LAMBRECHTS
Largest movements
- Tangible fixed assets -€24,307
down €24,307 (-23.1%), from €105,089 to €80,783
of which Other tangible fixed assets: -€24,307
- Cash -€6,876
down €6,876 (-64.9%), from €10,589 to €3,713
mainly Debts after one year (-€31,861) and Trade debts (-€1,927)
- Debts after one year -€31,861
down €31,861 (-51.4%), from €61,938 to €30,077
- Gross operating margin -€10,576
down €10,576 (-38.0%), from €27,849 to €17,272
- Financial income +€10,172
up €10,172 (+882%), from €1,153 to €11,325
- Financial charges -€788
down €788 (-18.8%), from €4,194 to €3,405
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 | €370,594 | €338,562 | -€32,032 | -8.6% |
| Fixed assets | 21/28 | €105,139 | €80,832 | -€24,307 | -23.1% |
| Tangible fixed assets | 22/27 | €105,089 | €80,783 | -€24,307 | -23.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €105,089 | €80,783 | -€24,307 | -23.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €265,455 | €257,729 | -€7,726 | -2.9% |
| Stocks and contracts in progress | 3 | €252,500 | €252,000 | -€500 | -0.2% |
| Stocks | 30/36 | €252,500 | €252,000 | -€500 | -0.2% |
| Amounts receivable within one year | 40/41 | €2,366 | €2,016 | -€350 | -14.8% |
| Trade receivables | 40 | €2,366 | €2,016 | -€350 | -14.8% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €10,589 | €3,713 | -€6,876 | -64.9% |
| Total equity and liabilities | 10/49 | €370,594 | €338,562 | -€32,032 | -8.6% |
| Equity | 10/15 | €193,848 | €194,288 | +€440 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €136,915 | €136,915 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,055 | €35,055 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,333 | €38,773 | +€440 | +1.1% |
| Amounts payable | 17/49 | €176,746 | €144,274 | -€32,472 | -18.4% |
| Amounts payable after more than one year | 17 | €61,938 | €30,077 | -€31,861 | -51.4% |
| Financial debts | 170/4 | €61,938 | €30,077 | -€31,861 | -51.4% |
| Amounts payable within one year | 42/48 | €114,808 | €114,197 | -€611 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €30,898 | €31,861 | +€963 | +3.1% |
| Trade debts | 44 | €29,415 | €27,488 | -€1,927 | -6.6% |
| Suppliers | 440/4 | €29,415 | €27,488 | -€1,927 | -6.6% |
| Advances received on contracts in progress | 46 | €193 | €193 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,287 | €8,062 | +€775 | +10.6% |
| Taxes | 450/3 | €7,287 | €6,612 | -€675 | -9.3% |
| Remuneration and social security | 454/9 | €0 | €1,450 | +€1,450 | |
| Other amounts payable | 47/48 | €47,016 | €46,594 | -€422 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,307 | €24,307 | = | 0.0% |
| Other operating charges | 640/8 | €292 | €446 | +€154 | +52.7% |
| Gross operating margin | 9900 | €27,849 | €17,272 | -€10,576 | -38.0% |
| Operating profit (loss) | 9901 | €3,250 | -€7,481 | -€10,730 | |
| Financial income | 75/76B | €1,153 | €11,325 | +€10,172 | +882% |
| Recurring financial income | 75 | €1,153 | €11,325 | +€10,172 | +882% |
| Financial charges | 65/66B | €4,194 | €3,405 | -€788 | -18.8% |
| Recurring financial charges | 65 | €4,194 | €3,405 | -€788 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €209 | €440 | +€230 | +110% |
| Income taxes | 67/77 | €104 | - | -€104 | |
| Profit (loss) for the period | 9904 | €105 | €440 | +€334 | +318% |
| Profit (loss) for the period to be appropriated | 9905 | €105 | €440 | +€334 | +318% |
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 30 October 2026 via checked.be.