LAMBERECHTS: 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.
LAMBERECHTS
Largest movements
- Cash +€2,096
up €2,096 (+6315.3%), from €33 to €2,129
mainly Trade debts (+€14,551) and Net result for the year (+€9,178)
- Other debts -€22,067
down €22,067 (-14.4%), from €153,042 to €130,975
- Trade debts +€14,551
up €14,551 (+7312.1%), from €199 to €14,750
- Profit (loss) carried forward +€9,178
up €9,178 (+5.4%), from -€169,940 to -€160,763
- Tax, wage and social debts +€434
new in 2025: €434
- Gross operating margin +€8,854
up €8,854 (+1534.3%), from €577 to €9,432
- Taxes -€6,823
no longer reported in 2025 (was €6,823)
- Other operating charges -€5,398
down €5,398 (-96.4%), from €5,598 to €200
- Staff costs -€2,197
no longer reported in 2025 (was €2,197)
- Financial charges -€1,823
down €1,823 (-97.1%), from €1,877 to €54
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 | €33 | €2,129 | +€2,096 | +6315.3% |
| Current assets | 29/58 | €33 | €2,129 | +€2,096 | +6315.3% |
| Cash at bank and in hand | 54/58 | €33 | €2,129 | +€2,096 | +6315.3% |
| Total equity and liabilities | 10/49 | €33 | €2,129 | +€2,096 | +6315.3% |
| Equity | 10/15 | -€153,208 | -€144,030 | +€9,178 | +6.0% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €8,057 | €8,057 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,940 | -€160,763 | +€9,178 | +5.4% |
| Amounts payable | 17/49 | €153,241 | €146,159 | -€7,081 | -4.6% |
| Amounts payable within one year | 42/48 | €153,241 | €146,159 | -€7,081 | -4.6% |
| Trade debts | 44 | €199 | €14,750 | +€14,551 | +7312.1% |
| Suppliers | 440/4 | €199 | €14,750 | +€14,551 | +7312.1% |
| Taxes, remuneration and social security | 45 | - | €434 | +€434 | |
| Taxes | 450/3 | - | €434 | +€434 | |
| Other amounts payable | 47/48 | €153,042 | €130,975 | -€22,067 | -14.4% |
| Remuneration, social security and pensions | 62 | €2,197 | - | -€2,197 | |
| Other operating charges | 640/8 | €5,598 | €200 | -€5,398 | -96.4% |
| Gross operating margin | 9900 | €577 | €9,432 | +€8,854 | +1534.3% |
| Operating profit (loss) | 9901 | -€7,218 | €9,232 | +€16,450 | |
| Financial charges | 65/66B | €1,877 | €54 | -€1,823 | -97.1% |
| Recurring financial charges | 65 | €1,877 | €54 | -€1,823 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,095 | €9,178 | +€18,272 | |
| Income taxes | 67/77 | €6,823 | - | -€6,823 | |
| Profit (loss) for the period | 9904 | -€15,917 | €9,178 | +€25,095 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,917 | €9,178 | +€25,095 |
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 4 October 2026 via checked.be.