LAMBERT - GILLES: 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.
What changed
LAMBERT - GILLES
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€4,334
2024 · €4,075-€8,409
Equity
€17,670
2024 · €22,004-€4,334
Cash
€2,734
2024 · €1,980+€754
Balance sheet total
€186,735
2024 · €186,693+€42
Largest movements
Assets
- Stocks and contracts +€1,940
up €1,940 (+1.4%), from €139,242 to €141,182
Equity and liabilities
- Other debts +€5,000
up €5,000 (+9.4%), from €52,967 to €57,967
- Profit (loss) carried forward -€4,334
down €4,334, from €1,553 to -€2,781
Income statement
- Gross operating margin -€10,054
down €10,054 (-99.2%), from €10,137 to €82
- Taxes -€1,380
no longer reported in 2025 (was €1,380)
- Other operating charges -€451
down €451 (-36.0%), from €1,255 to €804
- Financial income -€350
down €350 (-79.2%), from €442 to €92
- Depreciation -€183
down €183 (-15.9%), from €1,147 to €964
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
€4,075
Gross operating margin
-€10,054
Staff costs
-€5
Depreciation
+€183
Other operating charges
+€451
Financial income
-€350
Financial charges
-€15
Taxes
+€1,380
Result 2025
-€4,334
raises the resultlowers the result
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.
From operations
+€1,018
Investment
€0
Financing
-€264
Cash 2024
€1,980
From operations (derived)
+€1,018
Net result for the year
-€4,334
Depreciation
+€964
Stocks and contracts
-€1,940
Receivables within one year
+€1,772
Deferred charges and accrued income
-€85
Trade debts
+€307
Tax, wage and social debts
+€7
Other debts
+€5,000
Accrued charges and deferred income
-€674
Financing
-€264
Short-term financial debts
-€264
Cash 2025
€2,734
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,693 | €186,735 | +€42 | 0.0% |
| Fixed assets | 21/28 | €2,448 | €1,484 | -€964 | -39.4% |
| Tangible fixed assets | 22/27 | €2,398 | €1,434 | -€964 | -40.2% |
| Plant, machinery and equipment | 23 | €2,398 | €1,434 | -€964 | -40.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €184,245 | €185,252 | +€1,006 | +0.5% |
| Stocks and contracts in progress | 3 | €139,242 | €141,182 | +€1,940 | +1.4% |
| Stocks | 30/36 | €139,242 | €141,182 | +€1,940 | +1.4% |
| Amounts receivable within one year | 40/41 | €42,395 | €40,623 | -€1,772 | -4.2% |
| Trade receivables | 40 | €34,241 | €33,665 | -€576 | -1.7% |
| Other amounts receivable | 41 | €8,154 | €6,958 | -€1,196 | -14.7% |
| Cash at bank and in hand | 54/58 | €1,980 | €2,734 | +€754 | +38.1% |
| Deferred charges and accrued income | 490/1 | €628 | €713 | +€85 | +13.6% |
| Total equity and liabilities | 10/49 | €186,693 | €186,735 | +€42 | 0.0% |
| Equity | 10/15 | €22,004 | €17,670 | -€4,334 | -19.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 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% |
| Profit (loss) carried forward | 14 | €1,553 | -€2,781 | -€4,334 | |
| Amounts payable | 17/49 | €164,689 | €169,066 | +€4,376 | +2.7% |
| Amounts payable within one year | 42/48 | €163,948 | €168,999 | +€5,051 | +3.1% |
| Financial debts | 43 | €6,288 | €6,024 | -€264 | -4.2% |
| Credit institutions | 430/8 | €6,288 | €6,024 | -€264 | -4.2% |
| Trade debts | 44 | €8,793 | €9,100 | +€307 | +3.5% |
| Suppliers | 440/4 | €8,793 | €9,100 | +€307 | +3.5% |
| Taxes, remuneration and social security | 45 | €95,901 | €95,908 | +€7 | 0.0% |
| Taxes | 450/3 | - | €7 | +€7 | |
| Remuneration and social security | 454/9 | €95,901 | €95,901 | = | 0.0% |
| Other amounts payable | 47/48 | €52,967 | €57,967 | +€5,000 | +9.4% |
| Accrued charges and deferred income | 492/3 | €741 | €67 | -€674 | -91.0% |
| Remuneration, social security and pensions | 62 | €158 | €162 | +€5 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,147 | €964 | -€183 | -15.9% |
| Other operating charges | 640/8 | €1,255 | €804 | -€451 | -36.0% |
| Gross operating margin | 9900 | €10,137 | €82 | -€10,054 | -99.2% |
| Operating profit (loss) | 9901 | €7,576 | -€1,848 | -€9,425 | |
| Financial income | 75/76B | €442 | €92 | -€350 | -79.2% |
| Recurring financial income | 75 | €442 | €92 | -€350 | -79.2% |
| Financial charges | 65/66B | €2,563 | €2,578 | +€15 | +0.6% |
| Recurring financial charges | 65 | €2,563 | €2,578 | +€15 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €5,455 | -€4,334 | -€9,789 | |
| Income taxes | 67/77 | €1,380 | - | -€1,380 | |
| Profit (loss) for the period | 9904 | €4,075 | -€4,334 | -€8,409 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,075 | -€4,334 | -€8,409 |
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 15 October 2026 via checked.be.