Jean-Luc LAMBERT: what changed
Jean-Luc LAMBERT
Largest movements
- Stocks and contracts +€30,180
up €30,180 (+118%), from €25,480 to €55,660
- Receivables within one year +€15,472
up €15,472 (+58.4%), from €26,497 to €41,969
of which Trade receivables: +€16,102
- Tangible fixed assets -€6,948
down €6,948 (-22.2%), from €31,268 to €24,320
of which Land and buildings: -€6,600
- Cash +€4,346
up €4,346 (+12.3%), from €35,371 to €39,717
mainly Net result for the year (+€127,806) and Other debts (+€72,687)
- Trade debts -€158,405
down €158,405 (-44.4%), from €356,977 to €198,573
of which Suppliers: -€147,113
- Profit (loss) carried forward +€127,806
up €127,806 (+23.3%), from -€549,657 to -€421,851
- Other debts +€72,687
up €72,687 (+74.2%), from €97,942 to €170,629
- Gross operating margin +€140,596
up €140,596, from -€1,486 to €139,110
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,616 | €161,666 | +€43,050 | +36.3% |
| Fixed assets | 21/28 | €31,268 | €24,320 | -€6,948 | -22.2% |
| Tangible fixed assets | 22/27 | €31,268 | €24,320 | -€6,948 | -22.2% |
| Land and buildings | 22 | €19,669 | €13,069 | -€6,600 | -33.6% |
| Plant, machinery and equipment | 23 | - | €4,390 | +€4,390 | |
| Furniture and vehicles | 24 | €11,598 | €6,861 | -€4,738 | -40.8% |
| Current assets | 29/58 | €87,348 | €137,346 | +€49,997 | +57.2% |
| Stocks and contracts in progress | 3 | €25,480 | €55,660 | +€30,180 | +118% |
| Stocks | 30/36 | €25,480 | €55,660 | +€30,180 | +118% |
| Amounts receivable within one year | 40/41 | €26,497 | €41,969 | +€15,472 | +58.4% |
| Trade receivables | 40 | €25,827 | €41,929 | +€16,102 | +62.3% |
| Other amounts receivable | 41 | €670 | €40 | -€631 | -94.1% |
| Cash at bank and in hand | 54/58 | €35,371 | €39,717 | +€4,346 | +12.3% |
| Total equity and liabilities | 10/49 | €118,616 | €161,666 | +€43,050 | +36.3% |
| Equity | 10/15 | -€529,206 | -€401,400 | +€127,806 | +24.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,851 | €1,851 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,851 | €1,851 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,851 | €1,851 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€549,657 | -€421,851 | +€127,806 | +23.3% |
| Provisions and deferred taxes | 16 | €192,903 | €192,903 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €192,903 | €192,903 | = | 0.0% |
| Pensions and similar obligations | 160 | €192,903 | €192,903 | = | 0.0% |
| Amounts payable | 17/49 | €454,919 | €370,162 | -€84,757 | -18.6% |
| Amounts payable within one year | 42/48 | €454,919 | €370,162 | -€84,757 | -18.6% |
| Trade debts | 44 | €356,977 | €198,573 | -€158,405 | -44.4% |
| Suppliers | 440/4 | €326,852 | €179,739 | -€147,113 | -45.0% |
| Bills of exchange payable | 441 | €30,125 | €18,834 | -€11,291 | -37.5% |
| Taxes, remuneration and social security | 45 | - | €961 | +€961 | |
| Taxes | 450/3 | - | €961 | +€961 | |
| Other amounts payable | 47/48 | €97,942 | €170,629 | +€72,687 | +74.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,551 | €11,906 | +€355 | +3.1% |
| Gross operating margin | 9900 | -€1,486 | €139,110 | +€140,596 | |
| Operating profit (loss) | 9901 | -€13,037 | €127,205 | +€140,242 | |
| Financial income | 75/76B | €6 | €668 | +€662 | +11,067% |
| Recurring financial income | 75 | €6 | €668 | +€662 | +11,067% |
| Financial charges | 65/66B | €54 | €66 | +€12 | +22.7% |
| Recurring financial charges | 65 | €54 | €66 | +€12 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,085 | €127,806 | +€140,891 | |
| Profit (loss) for the period | 9904 | -€13,085 | €127,806 | +€140,891 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,085 | €127,806 | +€140,891 |
Next steps
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 2 November 2026 via checked.be.