LAMBERT S&O IMMO: 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 S&O IMMO
Largest movements
- Financial fixed assets +€120,000
up €120,000 (+99.9%), from €120,102 to €240,102
- Tangible fixed assets -€44,434
down €44,434 (-6.4%), from €695,298 to €650,864
of which Land and buildings: -€42,480
- Cash +€23,222
up €23,222 (+53.6%), from €43,324 to €66,546
mainly Other debts (+€113,527) and Net result for the year (+€48,026)
- Receivables within one year -€17,677
down €17,677 (-69.3%), from €25,516 to €7,839
of which Other amounts receivable: -€18,805
- Other debts +€113,527
up €113,527 (+202%), from €56,311 to €169,838
- Debts after one year -€53,646
down €53,646 (-9.9%), from €539,319 to €485,673
- Reserves +€11,662
up €11,662 (+5.8%), from €199,777 to €211,440
of which Distributable reserves: +€11,662
- Taxes +€4,319
up €4,319 (+32.3%), from €13,357 to €17,676
- Gross operating margin -€4,026
down €4,026 (-3.5%), from €115,446 to €111,420
- Financial income -€2,892
down €2,892 (-15.4%), from €18,731 to €15,839
- Financial charges -€1,711
down €1,711 (-13.8%), from €12,365 to €10,654
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 | €884,937 | €965,351 | +€80,415 | +9.1% |
| Fixed assets | 21/28 | €815,399 | €890,966 | +€75,566 | +9.3% |
| Tangible fixed assets | 22/27 | €695,298 | €650,864 | -€44,434 | -6.4% |
| Land and buildings | 22 | €681,842 | €639,362 | -€42,480 | -6.2% |
| Plant, machinery and equipment | 23 | €911 | €517 | -€394 | -43.2% |
| Furniture and vehicles | 24 | €12,544 | €10,985 | -€1,559 | -12.4% |
| Financial fixed assets | 28 | €120,102 | €240,102 | +€120,000 | +99.9% |
| Current assets | 29/58 | €69,537 | €74,386 | +€4,848 | +7.0% |
| Amounts receivable within one year | 40/41 | €25,516 | €7,839 | -€17,677 | -69.3% |
| Trade receivables | 40 | €1,564 | €2,693 | +€1,128 | +72.1% |
| Other amounts receivable | 41 | €23,952 | €5,147 | -€18,805 | -78.5% |
| Cash at bank and in hand | 54/58 | €43,324 | €66,546 | +€23,222 | +53.6% |
| Deferred charges and accrued income | 490/1 | €697 | - | -€697 | |
| Total equity and liabilities | 10/49 | €884,937 | €965,351 | +€80,415 | +9.1% |
| Equity | 10/15 | €230,907 | €241,431 | +€10,523 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €199,777 | €211,440 | +€11,662 | +5.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €665 | €665 | = | 0.0% |
| Distributable reserves | 133 | €197,252 | €208,914 | +€11,662 | +5.9% |
| Investment grants | 15 | €12,530 | €11,391 | -€1,139 | -9.1% |
| Amounts payable | 17/49 | €654,029 | €723,921 | +€69,892 | +10.7% |
| Amounts payable after more than one year | 17 | €539,319 | €485,673 | -€53,646 | -9.9% |
| Financial debts | 170/4 | €539,319 | €485,673 | -€53,646 | -9.9% |
| Amounts payable within one year | 42/48 | €111,786 | €235,568 | +€123,782 | +111% |
| Current portion of amounts payable after more than one year | 42 | €46,507 | €50,279 | +€3,772 | +8.1% |
| Trade debts | 44 | €882 | €1,647 | +€765 | +86.7% |
| Suppliers | 440/4 | €882 | €1,647 | +€765 | +86.7% |
| Taxes, remuneration and social security | 45 | €8,086 | €13,804 | +€5,718 | +70.7% |
| Taxes | 450/3 | €8,086 | €13,804 | +€5,718 | +70.7% |
| Other amounts payable | 47/48 | €56,311 | €169,838 | +€113,527 | +202% |
| Accrued charges and deferred income | 492/3 | €2,924 | €2,680 | -€244 | -8.3% |
| Remuneration, social security and pensions | 62 | €73 | - | -€73 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,978 | €47,048 | +€70 | +0.1% |
| Other operating charges | 640/8 | €3,741 | €3,855 | +€114 | +3.0% |
| Gross operating margin | 9900 | €115,446 | €111,420 | -€4,026 | -3.5% |
| Operating profit (loss) | 9901 | €64,654 | €60,517 | -€4,138 | -6.4% |
| Financial income | 75/76B | €18,731 | €15,839 | -€2,892 | -15.4% |
| Recurring financial income | 75 | €18,731 | €15,839 | -€2,892 | -15.4% |
| Financial charges | 65/66B | €12,365 | €10,654 | -€1,711 | -13.8% |
| Recurring financial charges | 65 | €12,365 | €10,654 | -€1,711 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €71,021 | €65,702 | -€5,319 | -7.5% |
| Income taxes | 67/77 | €13,357 | €17,676 | +€4,319 | +32.3% |
| Profit (loss) for the period | 9904 | €57,664 | €48,026 | -€9,638 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,664 | €48,026 | -€9,638 | -16.7% |
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 27 October 2026 via checked.be.