LAMBERT BEHEER: 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.
What changed
LAMBERT BEHEER
NACE 73.300, Public relations and communication consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€6,909
2024 · -€6,597+€13,505
Equity
€484,183
2024 · €477,274+€6,909
Cash
€18,306
2024 · €24,408-€6,102
Balance sheet total
€672,103
2024 · €649,746+€22,357
Largest movements
Assets
- Tangible fixed assets +€27,828
up €27,828 (+4.5%), from €612,635 to €640,463
of which Furniture and vehicles: +€46,081
Equity and liabilities
- Other debts +€12,825
up €12,825 (+19.2%), from €66,673 to €79,498
- Profit (loss) carried forward +€6,909
up €6,909 (+16.7%), from -€41,294 to -€34,385
Income statement
- Gross operating margin +€17,735
up €17,735 (+40.2%), from €44,140 to €61,875
- Depreciation +€4,435
up €4,435 (+9.9%), from €44,996 to €49,432
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.
Result 2024
-€6,597
Gross operating margin
+€17,735
Depreciation
-€4,435
Other operating charges
+€202
Financial income
-€0
Financial charges
-€15
Taxes
+€20
Result 2025
€6,909
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.
From operations
+€71,158
Investment
-€77,260
Financing
€0
Cash 2024
€24,408
From operations (derived)
+€71,158
Net result for the year
+€6,909
Depreciation
+€49,432
Receivables within one year
+€389
Deferred charges and accrued income
-€1,020
Trade debts
+€3,500
Tax, wage and social debts
+€332
Other debts
+€12,825
Accrued charges and deferred income
-€1,209
Investment (derived)
-€77,260
Investment in fixed assets (net)
-€77,260
Cash 2025
€18,306
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €649,746 | €672,103 | +€22,357 | +3.4% |
| Fixed assets | 21/28 | €612,660 | €640,488 | +€27,828 | +4.5% |
| Tangible fixed assets | 22/27 | €612,635 | €640,463 | +€27,828 | +4.5% |
| Land and buildings | 22 | €516,301 | €496,532 | -€19,769 | -3.8% |
| Plant, machinery and equipment | 23 | €14,922 | €16,438 | +€1,517 | +10.2% |
| Furniture and vehicles | 24 | €81,413 | €127,493 | +€46,081 | +56.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €37,087 | €31,616 | -€5,471 | -14.8% |
| Amounts receivable within one year | 40/41 | €9,759 | €9,370 | -€389 | -4.0% |
| Trade receivables | 40 | €9,000 | €9,370 | +€370 | +4.1% |
| Other amounts receivable | 41 | €759 | €0 | -€759 | -100.0% |
| Cash at bank and in hand | 54/58 | €24,408 | €18,306 | -€6,102 | -25.0% |
| Deferred charges and accrued income | 490/1 | €2,919 | €3,939 | +€1,020 | +34.9% |
| Total equity and liabilities | 10/49 | €649,746 | €672,103 | +€22,357 | +3.4% |
| Equity | 10/15 | €477,274 | €484,183 | +€6,909 | +1.4% |
| Contributions | 10/11 | €518,568 | €518,568 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,294 | -€34,385 | +€6,909 | +16.7% |
| Amounts payable | 17/49 | €172,472 | €187,921 | +€15,449 | +9.0% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €70,012 | €86,669 | +€16,657 | +23.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,866 | €6,365 | +€3,500 | +122.1% |
| Suppliers | 440/4 | €2,866 | €6,365 | +€3,500 | +122.1% |
| Taxes, remuneration and social security | 45 | €474 | €806 | +€332 | +70.2% |
| Taxes | 450/3 | €474 | €806 | +€332 | +70.2% |
| Other amounts payable | 47/48 | €66,673 | €79,498 | +€12,825 | +19.2% |
| Accrued charges and deferred income | 492/3 | €2,460 | €1,251 | -€1,209 | -49.1% |
| Non-recurring operating income | 76A | - | €13,633 | +€13,633 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,996 | €49,432 | +€4,435 | +9.9% |
| Other operating charges | 640/8 | €5,496 | €5,295 | -€202 | -3.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €44,140 | €61,875 | +€17,735 | +40.2% |
| Operating profit (loss) | 9901 | -€6,352 | €7,149 | +€13,501 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €0 | €15 | +€15 | |
| Recurring financial charges | 65 | €0 | €15 | +€15 | |
| Profit (loss) for the period before taxes | 9903 | -€6,352 | €7,134 | +€13,486 | |
| Income taxes | 67/77 | €245 | €225 | -€20 | -8.1% |
| Profit (loss) for the period | 9904 | -€6,597 | €6,909 | +€13,505 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,597 | €6,909 | +€13,505 |
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 5 October 2026 via checked.be.