LAMBERT Pascal Avocat: 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 Pascal Avocat
Largest movements
- Receivables within one year -€13,342
down €13,342 (-88.2%), from €15,125 to €1,783
of which Trade receivables: -€15,125
- Cash +€5,267
up €5,267 (+63.3%), from €8,315 to €13,582
mainly Receivables within one year (+€13,342) and Net result for the year (+€278)
- Other debts -€4,283
no longer reported in 2025 (was €4,283)
- Tax, wage and social debts -€3,953
down €3,953 (-60.1%), from €6,574 to €2,621
- Trade debts -€318
down €318 (-96.0%), from €331 to €13
- Profit (loss) carried forward +€278
up €278 (+6.0%), from -€4,607 to -€4,329
- Gross operating margin -€86
down €86 (-8.9%), from €964 to €878
- Financial charges -€71
no longer reported in 2025 (was €71)
- Other operating charges +€19
up €19 (+3.3%), from €581 to €600
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 | €23,487 | €15,411 | -€8,076 | -34.4% |
| Fixed assets | 21/28 | €47 | €47 | = | 0.0% |
| Financial fixed assets | 28 | €47 | €47 | = | 0.0% |
| Current assets | 29/58 | €23,440 | €15,364 | -€8,076 | -34.5% |
| Amounts receivable within one year | 40/41 | €15,125 | €1,783 | -€13,342 | -88.2% |
| Trade receivables | 40 | €15,125 | - | -€15,125 | |
| Other amounts receivable | 41 | - | €1,783 | +€1,783 | |
| Cash at bank and in hand | 54/58 | €8,315 | €13,582 | +€5,267 | +63.3% |
| Total equity and liabilities | 10/49 | €23,487 | €15,411 | -€8,076 | -34.4% |
| Equity | 10/15 | €12,298 | €12,576 | +€278 | +2.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,505 | €4,505 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,645 | €2,645 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,607 | -€4,329 | +€278 | +6.0% |
| Amounts payable | 17/49 | €11,189 | €2,835 | -€8,354 | -74.7% |
| Amounts payable within one year | 42/48 | €11,189 | €2,635 | -€8,554 | -76.5% |
| Trade debts | 44 | €331 | €13 | -€318 | -96.0% |
| Suppliers | 440/4 | €331 | €13 | -€318 | -96.0% |
| Taxes, remuneration and social security | 45 | €6,574 | €2,621 | -€3,953 | -60.1% |
| Taxes | 450/3 | €6,574 | €2,621 | -€3,953 | -60.1% |
| Other amounts payable | 47/48 | €4,283 | - | -€4,283 | |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Other operating charges | 640/8 | €581 | €600 | +€19 | +3.3% |
| Gross operating margin | 9900 | €964 | €878 | -€86 | -8.9% |
| Operating profit (loss) | 9901 | €383 | €278 | -€105 | -27.4% |
| Financial charges | 65/66B | €71 | - | -€71 | |
| Recurring financial charges | 65 | €71 | - | -€71 | |
| Profit (loss) for the period before taxes | 9903 | €313 | €278 | -€34 | -10.9% |
| Profit (loss) for the period | 9904 | €313 | €278 | -€34 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €313 | €278 | -€34 | -10.9% |
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 14 October 2026 via checked.be.