Lambert-Dassonville: 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-Dassonville
Largest movements
- Cash +€115,657
up €115,657 (+87.9%), from €131,530 to €247,187
mainly Net result for the year (+€133,976) and Other debts (+€121,131)
- Receivables within one year -€24,879
down €24,879 (-97.8%), from €25,444 to €565
of which Other amounts receivable: -€25,024
- Tangible fixed assets +€5,357
up €5,357 (+26.9%), from €19,951 to €25,307
of which Other tangible fixed assets: +€14,582
- Other debts +€121,131
up €121,131 (+133%), from €90,948 to €212,079
- Reserves -€67,000
no longer reported in 2025 (was €67,000)
- Tax, wage and social debts +€34,515
up €34,515 (+426%), from €8,096 to €42,611
- Trade debts +€11,751
up €11,751 (+2,246%), from €523 to €12,274
- Debts after one year -€5,159
no longer reported in 2025 (was €5,159)
- Gross operating margin +€60,676
up €60,676 (+45.3%), from €133,920 to €194,595
- Taxes +€26,154
up €26,154 (+118%), from €22,076 to €48,230
- Depreciation -€3,567
down €3,567 (-24.9%), from €14,347 to €10,780
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 | €177,985 | €274,271 | +€96,286 | +54.1% |
| Fixed assets | 21/28 | €20,051 | €25,407 | +€5,357 | +26.7% |
| Tangible fixed assets | 22/27 | €19,951 | €25,307 | +€5,357 | +26.9% |
| Furniture and vehicles | 24 | €17,790 | €8,565 | -€9,225 | -51.9% |
| Other tangible fixed assets | 26 | €2,161 | €16,742 | +€14,582 | +675% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €157,935 | €248,863 | +€90,929 | +57.6% |
| Amounts receivable within one year | 40/41 | €25,444 | €565 | -€24,879 | -97.8% |
| Trade receivables | 40 | €371 | €516 | +€146 | +39.2% |
| Other amounts receivable | 41 | €25,073 | €48 | -€25,024 | -99.8% |
| Cash at bank and in hand | 54/58 | €131,530 | €247,187 | +€115,657 | +87.9% |
| Deferred charges and accrued income | 490/1 | €960 | €1,111 | +€151 | +15.7% |
| Total equity and liabilities | 10/49 | €177,985 | €274,271 | +€96,286 | +54.1% |
| Equity | 10/15 | €68,171 | €2,147 | -€66,024 | -96.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €67,000 | - | -€67,000 | |
| Distributable reserves | 133 | €67,000 | - | -€67,000 | |
| Profit (loss) carried forward | 14 | €671 | €1,647 | +€976 | +146% |
| Amounts payable | 17/49 | €109,814 | €272,123 | +€162,309 | +148% |
| Amounts payable after more than one year | 17 | €5,159 | - | -€5,159 | |
| Financial debts | 170/4 | €5,159 | - | -€5,159 | |
| Amounts payable within one year | 42/48 | €104,645 | €272,123 | +€167,478 | +160% |
| Current portion of amounts payable after more than one year | 42 | €5,078 | €5,159 | +€81 | +1.6% |
| Trade debts | 44 | €523 | €12,274 | +€11,751 | +2,246% |
| Suppliers | 440/4 | €523 | €12,274 | +€11,751 | +2,246% |
| Taxes, remuneration and social security | 45 | €8,096 | €42,611 | +€34,515 | +426% |
| Taxes | 450/3 | €8,096 | €42,611 | +€34,515 | +426% |
| Other amounts payable | 47/48 | €90,948 | €212,079 | +€121,131 | +133% |
| Accrued charges and deferred income | 492/3 | €10 | - | -€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,347 | €10,780 | -€3,567 | -24.9% |
| Other operating charges | 640/8 | €959 | €1,005 | +€45 | +4.7% |
| Non-recurring operating charges | 66A | €69 | €477 | +€408 | +591% |
| Gross operating margin | 9900 | €133,920 | €194,595 | +€60,676 | +45.3% |
| Operating profit (loss) | 9901 | €118,544 | €182,333 | +€63,789 | +53.8% |
| Financial income | 75/76B | €96 | €86 | -€10 | -10.9% |
| Recurring financial income | 75 | €96 | €86 | -€10 | -10.9% |
| Financial charges | 65/66B | €339 | €213 | -€126 | -37.2% |
| Recurring financial charges | 65 | €339 | €213 | -€126 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €118,301 | €182,206 | +€63,905 | +54.0% |
| Income taxes | 67/77 | €22,076 | €48,230 | +€26,154 | +118% |
| Profit (loss) for the period | 9904 | €96,225 | €133,976 | +€37,751 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €96,225 | €133,976 | +€37,751 | +39.2% |
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 28 October 2026 via checked.be.