LAMBERT ET BAUS: 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 ET BAUS
Largest movements
- Receivables within one year -€21,512
down €21,512 (-27.8%), from €77,328 to €55,816
of which Other amounts receivable: -€10,913
- Receivables after one year -€18,250
down €18,250 (-10.0%), from €182,497 to €164,247
- Cash -€8,621
down €8,621 (-25.7%), from €33,485 to €24,863
mainly Net result for the year (-€62,883) and Short-term financial debts (-€4,370)
- Profit (loss) carried forward -€62,883
down €62,883, from €1,522 to -€61,361
- Trade debts +€10,668
up €10,668 (+25.9%), from €41,220 to €51,887
- Tax, wage and social debts +€5,350
up €5,350 (+49.0%), from €10,918 to €16,268
- Short-term financial debts -€4,370
down €4,370 (-32.8%), from €13,335 to €8,964
- Gross operating margin -€48,824
down €48,824, from €10,105 to -€38,719
- Other operating charges +€17,553
up €17,553 (+1600.3%), from €1,097 to €18,649
- Taxes -€3,708
down €3,708 (-99.4%), from €3,730 to €22
- Financial charges +€794
up €794 (+19.9%), from €3,990 to €4,784
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 | €296,289 | €245,031 | -€51,258 | -17.3% |
| Fixed assets | 21/28 | €999 | €104 | -€894 | -89.5% |
| Tangible fixed assets | 22/27 | €999 | €104 | -€894 | -89.5% |
| Furniture and vehicles | 24 | €999 | €104 | -€894 | -89.5% |
| Current assets | 29/58 | €295,291 | €244,926 | -€50,364 | -17.1% |
| Amounts receivable after more than one year | 29 | €182,497 | €164,247 | -€18,250 | -10.0% |
| Other amounts receivable | 291 | €182,497 | €164,247 | -€18,250 | -10.0% |
| Amounts receivable within one year | 40/41 | €77,328 | €55,816 | -€21,512 | -27.8% |
| Trade receivables | 40 | €46,136 | €35,538 | -€10,599 | -23.0% |
| Other amounts receivable | 41 | €31,191 | €20,278 | -€10,913 | -35.0% |
| Cash at bank and in hand | 54/58 | €33,485 | €24,863 | -€8,621 | -25.7% |
| Deferred charges and accrued income | 490/1 | €1,981 | - | -€1,981 | |
| Total equity and liabilities | 10/49 | €296,289 | €245,031 | -€51,258 | -17.3% |
| Equity | 10/15 | €195,073 | €132,190 | -€62,883 | -32.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €174,959 | €174,959 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €158,100 | €158,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,522 | -€61,361 | -€62,883 | |
| Amounts payable | 17/49 | €101,217 | €112,841 | +€11,624 | +11.5% |
| Amounts payable within one year | 42/48 | €101,217 | €112,841 | +€11,624 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €4,149 | €4,125 | -€25 | -0.6% |
| Financial debts | 43 | €13,335 | €8,964 | -€4,370 | -32.8% |
| Credit institutions | 430/8 | €13,335 | €8,964 | -€4,370 | -32.8% |
| Trade debts | 44 | €41,220 | €51,887 | +€10,668 | +25.9% |
| Suppliers | 440/4 | €41,220 | €51,887 | +€10,668 | +25.9% |
| Advances received on contracts in progress | 46 | €31,595 | €31,595 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,918 | €16,268 | +€5,350 | +49.0% |
| Taxes | 450/3 | €10,918 | €16,268 | +€5,350 | +49.0% |
| Other amounts payable | 47/48 | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,103 | €894 | -€209 | -19.0% |
| Other operating charges | 640/8 | €1,097 | €18,649 | +€17,553 | +1600.3% |
| Gross operating margin | 9900 | €10,105 | -€38,719 | -€48,824 | |
| Operating profit (loss) | 9901 | €7,905 | -€58,263 | -€66,168 | |
| Financial income | 75/76B | €548 | €186 | -€362 | -66.0% |
| Recurring financial income | 75 | €548 | €186 | -€362 | -66.0% |
| Financial charges | 65/66B | €3,990 | €4,784 | +€794 | +19.9% |
| Recurring financial charges | 65 | €3,990 | €4,784 | +€794 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €4,463 | -€62,861 | -€67,324 | |
| Income taxes | 67/77 | €3,730 | €22 | -€3,708 | -99.4% |
| Profit (loss) for the period | 9904 | €733 | -€62,883 | -€63,616 | |
| Profit (loss) for the period to be appropriated | 9905 | €733 | -€62,883 | -€63,616 |
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.