Lambert Ascenseurs: 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.
Lambert Ascenseurs
Largest movements
- Receivables within one year +€127,658
up €127,658 (+179.0%), from €71,318 to €198,976
of which Trade receivables: +€148,411
- Cash +€40,494
up €40,494 (+61.2%), from €66,203 to €106,697
mainly Trade debts (+€134,927) and Net result for the year (+€48,360)
- Tangible fixed assets +€27,208
up €27,208 (+123.9%), from €21,967 to €49,175
of which Furniture and vehicles: +€26,874
- Trade debts +€134,927
up €134,927 (+1083.0%), from €12,459 to €147,386
- Reserves -€49,532
down €49,532 (-52.8%), from €93,854 to €44,322
- Profit (loss) carried forward +€48,360
up €48,360 (+185.2%), from €26,114 to €74,474
- Accrued charges and deferred income +€43,988
new in 2025: €43,988
- Other debts +€20,990
new in 2025: €20,990
- Gross operating margin +€32,818
up €32,818 (+28.8%), from €114,109 to €146,926
- Staff costs -€8,403
down €8,403 (-13.8%), from €60,824 to €52,421
- Depreciation +€6,262
up €6,262 (+46.2%), from €13,565 to €19,827
- Taxes +€5,739
up €5,739 (+74.6%), from €7,695 to €13,434
- Other operating charges +€4,451
up €4,451 (+192.6%), from €2,311 to €6,762
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 | €161,810 | €357,982 | +€196,173 | +121.2% |
| Fixed assets | 21/28 | €21,967 | €49,175 | +€27,208 | +123.9% |
| Tangible fixed assets | 22/27 | €21,967 | €49,175 | +€27,208 | +123.9% |
| Plant, machinery and equipment | 23 | €909 | €1,243 | +€334 | +36.8% |
| Furniture and vehicles | 24 | €21,058 | €47,932 | +€26,874 | +127.6% |
| Current assets | 29/58 | €139,843 | €308,808 | +€168,965 | +120.8% |
| Amounts receivable within one year | 40/41 | €71,318 | €198,976 | +€127,658 | +179.0% |
| Trade receivables | 40 | €48,906 | €197,317 | +€148,411 | +303.5% |
| Other amounts receivable | 41 | €22,412 | €1,659 | -€20,753 | -92.6% |
| Cash at bank and in hand | 54/58 | €66,203 | €106,697 | +€40,494 | +61.2% |
| Deferred charges and accrued income | 490/1 | €2,322 | €3,135 | +€813 | +35.0% |
| Total equity and liabilities | 10/49 | €161,810 | €357,982 | +€196,173 | +121.2% |
| Equity | 10/15 | €123,968 | €122,796 | -€1,172 | -0.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €93,854 | €44,322 | -€49,532 | -52.8% |
| Distributable reserves | 133 | €93,854 | €44,322 | -€49,532 | -52.8% |
| Profit (loss) carried forward | 14 | €26,114 | €74,474 | +€48,360 | +185.2% |
| Amounts payable | 17/49 | €37,842 | €235,186 | +€197,345 | +521.5% |
| Amounts payable within one year | 42/48 | €37,842 | €191,198 | +€153,357 | +405.3% |
| Current portion of amounts payable after more than one year | 42 | €7,756 | €0 | -€7,756 | -100.0% |
| Trade debts | 44 | €12,459 | €147,386 | +€134,927 | +1083.0% |
| Suppliers | 440/4 | €12,459 | €147,386 | +€134,927 | +1083.0% |
| Taxes, remuneration and social security | 45 | €17,627 | €22,822 | +€5,196 | +29.5% |
| Taxes | 450/3 | €5,828 | €8,253 | +€2,425 | +41.6% |
| Remuneration and social security | 454/9 | €11,799 | €14,569 | +€2,770 | +23.5% |
| Other amounts payable | 47/48 | - | €20,990 | +€20,990 | |
| Accrued charges and deferred income | 492/3 | - | €43,988 | +€43,988 | |
| Remuneration, social security and pensions | 62 | €60,824 | €52,421 | -€8,403 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,565 | €19,827 | +€6,262 | +46.2% |
| Other operating charges | 640/8 | €2,311 | €6,762 | +€4,451 | +192.6% |
| Gross operating margin | 9900 | €114,109 | €146,926 | +€32,818 | +28.8% |
| Operating profit (loss) | 9901 | €37,409 | €67,915 | +€30,507 | +81.5% |
| Financial income | 75/76B | €120 | €233 | +€113 | +94.3% |
| Recurring financial income | 75 | €120 | €233 | +€113 | +94.3% |
| Financial charges | 65/66B | €3,720 | €6,354 | +€2,634 | +70.8% |
| Recurring financial charges | 65 | €3,720 | €6,354 | +€2,634 | +70.8% |
| Profit (loss) for the period before taxes | 9903 | €33,809 | €61,794 | +€27,985 | +82.8% |
| Income taxes | 67/77 | €7,695 | €13,434 | +€5,739 | +74.6% |
| Profit (loss) for the period | 9904 | €26,114 | €48,360 | +€22,246 | +85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,114 | €48,360 | +€22,246 | +85.2% |
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.