IMMO LAMBERT: what changed
Two fiscal 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.
IMMO LAMBERT
Largest movements
- Tangible fixed assets +€12,538
up €12,538 (+24.9%), from €50,257 to €62,795
of which Other tangible fixed assets: +€21,972
- Cash +€11,807
up €11,807 (+105.2%), from €11,224 to €23,031
mainly Net result for the year (+€31,324) and Depreciation (+€15,428)
- Receivables within one year -€4,642
down €4,642 (-76.4%), from €6,073 to €1,431
of which Trade receivables: -€5,000
- Profit (loss) carried forward +€14,338
no longer reported in 2025 (was -€14,338)
- Reserves -€13,077
down €13,077 (-87.5%), from €14,937 to €1,860
- Other debts +€8,812
up €8,812 (+35.0%), from €25,200 to €34,011
- Current portion of long-term debt +€6,827
up €6,827 (+110.1%), from €6,200 to €13,027
- Debts after one year +€3,255
up €3,255 (+29.8%), from €10,926 to €14,180
- Gross operating margin -€5,457
down €5,457 (-7.4%), from €73,794 to €68,337
- Depreciation +€1,854
up €1,854 (+13.7%), from €13,573 to €15,428
- Taxes -€1,358
down €1,358 (-8.5%), from €15,927 to €14,569
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.
Cash bridge derived
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 | €70,443 | €89,856 | +€19,413 | +27.6% |
| Fixed assets | 21/28 | €50,257 | €62,795 | +€12,538 | +24.9% |
| Tangible fixed assets | 22/27 | €50,257 | €62,795 | +€12,538 | +24.9% |
| Furniture and vehicles | 24 | €33,258 | €23,824 | -€9,434 | -28.4% |
| Other tangible fixed assets | 26 | €16,998 | €38,970 | +€21,972 | +129.3% |
| Current assets | 29/58 | €20,186 | €27,061 | +€6,875 | +34.1% |
| Amounts receivable within one year | 40/41 | €6,073 | €1,431 | -€4,642 | -76.4% |
| Trade receivables | 40 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 41 | €1,073 | €1,431 | +€358 | +33.4% |
| Cash at bank and in hand | 54/58 | €11,224 | €23,031 | +€11,807 | +105.2% |
| Deferred charges and accrued income | 490/1 | €2,890 | €2,599 | -€290 | -10.0% |
| Total equity and liabilities | 10/49 | €70,443 | €89,856 | +€19,413 | +27.6% |
| Equity | 10/15 | €19,200 | €20,460 | +€1,260 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,937 | €1,860 | -€13,077 | -87.5% |
| Distributable reserves | 133 | €14,937 | €1,860 | -€13,077 | -87.5% |
| Profit (loss) carried forward | 14 | -€14,338 | - | +€14,338 | |
| Amounts payable | 17/49 | €51,243 | €69,396 | +€18,153 | +35.4% |
| Amounts payable after more than one year | 17 | €10,926 | €14,180 | +€3,255 | +29.8% |
| Financial debts | 170/4 | €10,926 | €14,180 | +€3,255 | +29.8% |
| Amounts payable within one year | 42/48 | €40,317 | €55,216 | +€14,898 | +37.0% |
| Current portion of amounts payable after more than one year | 42 | €6,200 | €13,027 | +€6,827 | +110.1% |
| Trade debts | 44 | €5,536 | €2,428 | -€3,109 | -56.1% |
| Suppliers | 440/4 | €5,536 | €2,428 | -€3,109 | -56.1% |
| Taxes, remuneration and social security | 45 | €3,382 | €5,750 | +€2,368 | +70.0% |
| Taxes | 450/3 | €3,382 | €5,750 | +€2,368 | +70.0% |
| Other amounts payable | 47/48 | €25,200 | €34,011 | +€8,812 | +35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,573 | €15,428 | +€1,854 | +13.7% |
| Other operating charges | 640/8 | €5,211 | €5,222 | +€11 | +0.2% |
| Gross operating margin | 9900 | €73,794 | €68,337 | -€5,457 | -7.4% |
| Operating profit (loss) | 9901 | €55,010 | €47,687 | -€7,323 | -13.3% |
| Financial charges | 65/66B | €1,463 | €1,794 | +€331 | +22.6% |
| Recurring financial charges | 65 | €1,463 | €1,794 | +€331 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €53,547 | €45,893 | -€7,654 | -14.3% |
| Income taxes | 67/77 | €15,927 | €14,569 | -€1,358 | -8.5% |
| Profit (loss) for the period | 9904 | €37,620 | €31,324 | -€6,296 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,620 | €31,324 | -€6,296 | -16.7% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.