LAMBERT CONSTRUCT: 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 CONSTRUCT
Largest movements
- Tangible fixed assets -€21,227
down €21,227 (-28.2%), from €75,379 to €54,151
of which Furniture and vehicles: -€12,673
- Cash -€11,302
down €11,302 (-40.1%), from €28,199 to €16,896
mainly Tax, wage and social debts (-€28,078) and Debts after one year (-€25,671)
- Receivables within one year +€3,019
up €3,019 (+6.1%), from €49,873 to €52,892
of which Trade receivables: +€4,415
- Tax, wage and social debts -€28,078
down €28,078 (-53.1%), from €52,922 to €24,844
of which Remuneration and social security: -€18,193
- Debts after one year -€25,671
down €25,671 (-52.3%), from €49,072 to €23,401
- Trade debts +€20,732
up €20,732 (+295.5%), from €7,017 to €27,749
- Advances received -€4,800
no longer reported in 2025 (was €4,800)
- Reserves +€3,900
up €3,900 (+8.7%), from €44,700 to €48,600
- Gross operating margin +€20,402
up €20,402 (+13.8%), from €147,719 to €168,122
- Staff costs +€10,965
up €10,965 (+9.8%), from €112,175 to €123,140
- Depreciation +€3,790
up €3,790 (+18.4%), from €20,637 to €24,427
- Taxes +€2,189
up €2,189 (+151.7%), from €1,443 to €3,632
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 | €278,206 | €246,387 | -€31,819 | -11.4% |
| Fixed assets | 21/28 | €75,864 | €54,637 | -€21,227 | -28.0% |
| Tangible fixed assets | 22/27 | €75,379 | €54,151 | -€21,227 | -28.2% |
| Land and buildings | 22 | €18,463 | €13,782 | -€4,681 | -25.4% |
| Plant, machinery and equipment | 23 | €10,695 | €6,822 | -€3,873 | -36.2% |
| Furniture and vehicles | 24 | €46,221 | €33,548 | -€12,673 | -27.4% |
| Financial fixed assets | 28 | €485 | €485 | = | 0.0% |
| Current assets | 29/58 | €202,342 | €191,750 | -€10,592 | -5.2% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Trade receivables | 290 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €49,873 | €52,892 | +€3,019 | +6.1% |
| Trade receivables | 40 | €7,886 | €12,301 | +€4,415 | +56.0% |
| Other amounts receivable | 41 | €41,987 | €40,591 | -€1,396 | -3.3% |
| Cash at bank and in hand | 54/58 | €28,199 | €16,896 | -€11,302 | -40.1% |
| Deferred charges and accrued income | 490/1 | €4,271 | €1,962 | -€2,308 | -54.1% |
| Total equity and liabilities | 10/49 | €278,206 | €246,387 | -€31,819 | -11.4% |
| Equity | 10/15 | €140,750 | €144,723 | +€3,973 | +2.8% |
| Contributions | 10/11 | €23,800 | €23,800 | = | 0.0% |
| Reserves | 13 | €44,700 | €48,600 | +€3,900 | +8.7% |
| Distributable reserves | 133 | €44,700 | €48,600 | +€3,900 | +8.7% |
| Profit (loss) carried forward | 14 | €72,250 | €72,323 | +€73 | +0.1% |
| Amounts payable | 17/49 | €137,457 | €101,665 | -€35,792 | -26.0% |
| Amounts payable after more than one year | 17 | €49,072 | €23,401 | -€25,671 | -52.3% |
| Financial debts | 170/4 | €49,072 | €23,401 | -€25,671 | -52.3% |
| Amounts payable within one year | 42/48 | €88,385 | €78,264 | -€10,121 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €23,645 | €25,671 | +€2,025 | +8.6% |
| Trade debts | 44 | €7,017 | €27,749 | +€20,732 | +295.5% |
| Suppliers | 440/4 | €7,017 | €27,749 | +€20,732 | +295.5% |
| Advances received on contracts in progress | 46 | €4,800 | - | -€4,800 | |
| Taxes, remuneration and social security | 45 | €52,922 | €24,844 | -€28,078 | -53.1% |
| Taxes | 450/3 | €11,487 | €1,601 | -€9,886 | -86.1% |
| Remuneration and social security | 454/9 | €41,436 | €23,243 | -€18,193 | -43.9% |
| Remuneration, social security and pensions | 62 | €112,175 | €123,140 | +€10,965 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,637 | €24,427 | +€3,790 | +18.4% |
| Other operating charges | 640/8 | €1,957 | €1,896 | -€61 | -3.1% |
| Gross operating margin | 9900 | €147,719 | €168,122 | +€20,402 | +13.8% |
| Operating profit (loss) | 9901 | €12,950 | €18,658 | +€5,708 | +44.1% |
| Financial income | 75/76B | €1,319 | €1,767 | +€448 | +34.0% |
| Recurring financial income | 75 | €1,319 | €1,767 | +€448 | +34.0% |
| Financial charges | 65/66B | €11,463 | €12,821 | +€1,358 | +11.8% |
| Recurring financial charges | 65 | €11,463 | €12,821 | +€1,358 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €2,806 | €7,605 | +€4,798 | +171.0% |
| Income taxes | 67/77 | €1,443 | €3,632 | +€2,189 | +151.7% |
| Profit (loss) for the period | 9904 | €1,363 | €3,973 | +€2,610 | +191.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,363 | €3,973 | +€2,610 | +191.4% |
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 7 October 2026 via checked.be.