LAMBERT AIRCRAFT ENGINEERING: 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.
LAMBERT AIRCRAFT ENGINEERING
Largest movements
- Stocks and contracts +€131,584
up €131,584 (+17.0%), from €775,606 to €907,190
of which Stocks: +€133,584
- Receivables within one year +€78,109
up €78,109 (+54.3%), from €143,952 to €222,060
of which Trade receivables: +€78,075
- Cash +€56,216
up €56,216 (+37.7%), from €149,031 to €205,247
mainly Net result for the year (+€213,952) and Tax, wage and social debts (+€55,476)
- Profit (loss) carried forward +€213,952
up €213,952 (+78.8%), from -€271,560 to -€57,608
- Tax, wage and social debts +€55,476
up €55,476 (+164%), from €33,732 to €89,207
of which Taxes: +€29,622
- Debts after one year -€51,987
down €51,987 (-6.1%), from €847,672 to €795,685
- Advances received +€45,960
up €45,960 (+22.9%), from €200,396 to €246,356
- Other debts -€14,481
down €14,481 (-87.3%), from €16,582 to €2,101
- Gross operating margin +€82,652
up €82,652 (+20.4%), from €405,387 to €488,039
- Staff costs +€13,595
up €13,595 (+5.9%), from €231,422 to €245,016
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 | €1,117,495 | €1,378,195 | +€260,700 | +23.3% |
| Fixed assets | 21/28 | €40,983 | €35,202 | -€5,781 | -14.1% |
| Intangible fixed assets | 21 | €3,846 | €2,564 | -€1,282 | -33.3% |
| Tangible fixed assets | 22/27 | €33,337 | €28,088 | -€5,249 | -15.7% |
| Plant, machinery and equipment | 23 | €25,456 | €23,987 | -€1,469 | -5.8% |
| Furniture and vehicles | 24 | €7,881 | €4,101 | -€3,780 | -48.0% |
| Financial fixed assets | 28 | €3,800 | €4,550 | +€750 | +19.7% |
| Current assets | 29/58 | €1,076,512 | €1,342,993 | +€266,482 | +24.8% |
| Stocks and contracts in progress | 3 | €775,606 | €907,190 | +€131,584 | +17.0% |
| Stocks | 30/36 | €773,606 | €907,190 | +€133,584 | +17.3% |
| Contracts in progress | 37 | €2,000 | - | -€2,000 | |
| Amounts receivable within one year | 40/41 | €143,952 | €222,060 | +€78,109 | +54.3% |
| Trade receivables | 40 | €143,894 | €221,969 | +€78,075 | +54.3% |
| Other amounts receivable | 41 | €58 | €91 | +€33 | +57.8% |
| Cash at bank and in hand | 54/58 | €149,031 | €205,247 | +€56,216 | +37.7% |
| Deferred charges and accrued income | 490/1 | €7,922 | €8,495 | +€573 | +7.2% |
| Total equity and liabilities | 10/49 | €1,117,495 | €1,378,195 | +€260,700 | +23.3% |
| Equity | 10/15 | €3,428 | €217,380 | +€213,952 | +6,242% |
| Contributions | 10/11 | €268,750 | €268,750 | = | 0.0% |
| Reserves | 13 | €6,238 | €6,238 | = | 0.0% |
| Distributable reserves | 133 | €6,238 | €6,238 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€271,560 | -€57,608 | +€213,952 | +78.8% |
| Amounts payable | 17/49 | €1,114,067 | €1,160,815 | +€46,748 | +4.2% |
| Amounts payable after more than one year | 17 | €847,672 | €795,685 | -€51,987 | -6.1% |
| Financial debts | 170/4 | €847,672 | €795,685 | -€51,987 | -6.1% |
| Amounts payable within one year | 42/48 | €266,396 | €365,130 | +€98,735 | +37.1% |
| Trade debts | 44 | €15,686 | €27,466 | +€11,781 | +75.1% |
| Suppliers | 440/4 | €15,686 | €27,466 | +€11,781 | +75.1% |
| Advances received on contracts in progress | 46 | €200,396 | €246,356 | +€45,960 | +22.9% |
| Taxes, remuneration and social security | 45 | €33,732 | €89,207 | +€55,476 | +164% |
| Taxes | 450/3 | €13,565 | €43,187 | +€29,622 | +218% |
| Remuneration and social security | 454/9 | €20,166 | €46,020 | +€25,854 | +128% |
| Other amounts payable | 47/48 | €16,582 | €2,101 | -€14,481 | -87.3% |
| Remuneration, social security and pensions | 62 | €231,422 | €245,016 | +€13,595 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,143 | €16,400 | +€257 | +1.6% |
| Other operating charges | 640/8 | €14,918 | €10,863 | -€4,055 | -27.2% |
| Gross operating margin | 9900 | €405,387 | €488,039 | +€82,652 | +20.4% |
| Operating profit (loss) | 9901 | €142,905 | €215,760 | +€72,855 | +51.0% |
| Financial income | 75/76B | €166 | €138 | -€28 | -17.1% |
| Recurring financial income | 75 | €166 | €138 | -€28 | -17.1% |
| Financial charges | 65/66B | €2,631 | €1,945 | -€686 | -26.1% |
| Recurring financial charges | 65 | €2,631 | €1,945 | -€686 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €140,440 | €213,952 | +€73,512 | +52.3% |
| Income taxes | 67/77 | -€8 | - | +€8 | |
| Profit (loss) for the period | 9904 | €140,448 | €213,952 | +€73,504 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €140,448 | €213,952 | +€73,504 | +52.3% |
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 20 October 2026 via checked.be.