Jochem Lambrechts CECC: 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.
Jochem Lambrechts CECC
Largest movements
- Tangible fixed assets -€36,051
down €36,051 (-8.4%), from €427,172 to €391,121
of which Land and buildings: -€27,365
- Receivables within one year -€12,491
down €12,491 (-19.9%), from €62,657 to €50,166
of which Trade receivables: -€12,511
- Debts after one year -€39,131
down €39,131 (-8.4%), from €465,690 to €426,559
- Profit (loss) carried forward -€33,316
down €33,316 (-37.1%), from -€89,695 to -€123,011
- Other debts +€20,779
up €20,779 (+1,908%), from €1,089 to €21,868
- Trade debts -€7,975
down €7,975 (-22.5%), from €35,375 to €27,400
- Current portion of long-term debt +€7,625
up €7,625 (+18.6%), from €40,922 to €48,548
- Gross operating margin -€19,416
down €19,416 (-24.6%), from €79,070 to €59,654
- Financial charges +€4,430
up €4,430 (+26.8%), from €16,556 to €20,986
- Depreciation -€3,572
down €3,572 (-9.0%), from €39,623 to €36,051
- Staff costs -€3,524
down €3,524 (-10.4%), from €33,797 to €30,272
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 | €507,885 | €458,015 | -€49,869 | -9.8% |
| Fixed assets | 21/28 | €427,172 | €391,121 | -€36,051 | -8.4% |
| Tangible fixed assets | 22/27 | €427,172 | €391,121 | -€36,051 | -8.4% |
| Land and buildings | 22 | €392,047 | €364,682 | -€27,365 | -7.0% |
| Plant, machinery and equipment | 23 | €5,693 | €2,605 | -€3,089 | -54.2% |
| Furniture and vehicles | 24 | €29,431 | €23,834 | -€5,598 | -19.0% |
| Current assets | 29/58 | €80,713 | €66,895 | -€13,818 | -17.1% |
| Stocks and contracts in progress | 3 | €9,000 | €5,823 | -€3,177 | -35.3% |
| Stocks | 30/36 | €9,000 | €5,823 | -€3,177 | -35.3% |
| Amounts receivable within one year | 40/41 | €62,657 | €50,166 | -€12,491 | -19.9% |
| Trade receivables | 40 | €62,419 | €49,908 | -€12,511 | -20.0% |
| Other amounts receivable | 41 | €238 | €258 | +€19 | +8.1% |
| Cash at bank and in hand | 54/58 | €5,586 | €7,425 | +€1,839 | +32.9% |
| Deferred charges and accrued income | 490/1 | €3,469 | €3,481 | +€12 | +0.3% |
| Total equity and liabilities | 10/49 | €507,885 | €458,015 | -€49,869 | -9.8% |
| Equity | 10/15 | -€53,983 | -€87,299 | -€33,316 | -61.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,112 | €17,112 | = | 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% |
| Distributable reserves | 133 | €15,252 | €15,252 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,695 | -€123,011 | -€33,316 | -37.1% |
| Amounts payable | 17/49 | €561,867 | €545,314 | -€16,553 | -2.9% |
| Amounts payable after more than one year | 17 | €465,690 | €426,559 | -€39,131 | -8.4% |
| Financial debts | 170/4 | €465,690 | €426,559 | -€39,131 | -8.4% |
| Amounts payable within one year | 42/48 | €96,177 | €118,755 | +€22,578 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €40,922 | €48,548 | +€7,625 | +18.6% |
| Trade debts | 44 | €35,375 | €27,400 | -€7,975 | -22.5% |
| Suppliers | 440/4 | €35,375 | €27,400 | -€7,975 | -22.5% |
| Taxes, remuneration and social security | 45 | €18,791 | €20,939 | +€2,148 | +11.4% |
| Taxes | 450/3 | €10,897 | €7,444 | -€3,453 | -31.7% |
| Remuneration and social security | 454/9 | €7,894 | €13,495 | +€5,601 | +71.0% |
| Other amounts payable | 47/48 | €1,089 | €21,868 | +€20,779 | +1,908% |
| Remuneration, social security and pensions | 62 | €33,797 | €30,272 | -€3,524 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,623 | €36,051 | -€3,572 | -9.0% |
| Other operating charges | 640/8 | €5,393 | €5,463 | +€70 | +1.3% |
| Gross operating margin | 9900 | €79,070 | €59,654 | -€19,416 | -24.6% |
| Operating profit (loss) | 9901 | €257 | -€12,133 | -€12,390 | |
| Financial income | 75/76B | €633 | €0 | -€633 | -100% |
| Recurring financial income | 75 | €200 | €0 | -€200 | -100% |
| Non-recurring financial income | 76B | €433 | €0 | -€433 | -100% |
| Financial charges | 65/66B | €16,556 | €20,986 | +€4,430 | +26.8% |
| Recurring financial charges | 65 | €16,556 | €20,986 | +€4,430 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,665 | -€33,119 | -€17,454 | -111% |
| Income taxes | 67/77 | €501 | €197 | -€304 | -60.6% |
| Profit (loss) for the period | 9904 | -€16,166 | -€33,316 | -€17,150 | -106% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,166 | -€33,316 | -€17,150 | -106% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.