LAMBERT TECHNO-ELEC: 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 TECHNO-ELEC
Largest movements
- Receivables within one year -€16,584
down €16,584 (-39.6%), from €41,917 to €25,333
of which Trade receivables: -€17,825
- Cash +€11,460
up €11,460 (+3390.6%), from €338 to €11,798
mainly Receivables within one year (+€16,584) and Stocks and contracts (+€5,165)
- Tangible fixed assets -€6,695
down €6,695 (-67.7%), from €9,895 to €3,200
- Stocks and contracts -€5,165
down €5,165 (-61.7%), from €8,370 to €3,205
of which Contracts in progress: -€8,000
- Other debts -€5,529
down €5,529 (-99.0%), from €5,583 to €54
- Trade debts -€4,476
down €4,476 (-23.7%), from €18,926 to €14,450
- Profit (loss) carried forward -€4,279
new in 2025: -€4,279
- Short-term financial debts -€2,810
no longer reported in 2025 (was €2,810)
- Tax, wage and social debts +€791
up €791 (+295.3%), from €268 to €1,059
- Gross operating margin -€9,838
down €9,838 (-71.5%), from €13,769 to €3,931
- Taxes -€4,417
down €4,417 (-98.7%), from €4,476 to €59
- Depreciation -€2,426
down €2,426 (-37.6%), from €6,452 to €4,026
- Other operating charges +€1,371
up €1,371 (+135.0%), from €1,015 to €2,386
- Financial charges -€236
down €236 (-20.3%), from €1,160 to €924
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 | €61,581 | €44,196 | -€17,385 | -28.2% |
| Fixed assets | 21/28 | €9,945 | €3,250 | -€6,695 | -67.3% |
| Tangible fixed assets | 22/27 | €9,895 | €3,200 | -€6,695 | -67.7% |
| Plant, machinery and equipment | 23 | €3,272 | €1,306 | -€1,966 | -60.1% |
| Furniture and vehicles | 24 | €3,954 | €1,895 | -€2,059 | -52.1% |
| Leasing and similar rights | 25 | €2,669 | - | -€2,669 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €51,636 | €40,946 | -€10,690 | -20.7% |
| Stocks and contracts in progress | 3 | €8,370 | €3,205 | -€5,165 | -61.7% |
| Stocks | 30/36 | €370 | €3,205 | +€2,835 | +766.1% |
| Contracts in progress | 37 | €8,000 | - | -€8,000 | |
| Amounts receivable within one year | 40/41 | €41,917 | €25,333 | -€16,584 | -39.6% |
| Trade receivables | 40 | €40,901 | €23,076 | -€17,825 | -43.6% |
| Other amounts receivable | 41 | €1,016 | €2,257 | +€1,241 | +122.1% |
| Cash at bank and in hand | 54/58 | €338 | €11,798 | +€11,460 | +3390.6% |
| Deferred charges and accrued income | 490/1 | €1,011 | €610 | -€401 | -39.6% |
| Total equity and liabilities | 10/49 | €61,581 | €44,196 | -€17,385 | -28.2% |
| Equity | 10/15 | €32,853 | €28,574 | -€4,279 | -13.0% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €16,653 | €16,653 | -€0 | 0.0% |
| Distributable reserves | 133 | €16,653 | €16,653 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,279 | -€4,279 | |
| Amounts payable | 17/49 | €28,728 | €15,622 | -€13,106 | -45.6% |
| Amounts payable after more than one year | 17 | €60 | - | -€60 | |
| Financial debts | 170/4 | €60 | - | -€60 | |
| Amounts payable within one year | 42/48 | €28,380 | €15,622 | -€12,758 | -45.0% |
| Current portion of amounts payable after more than one year | 42 | €793 | €60 | -€733 | -92.4% |
| Financial debts | 43 | €2,810 | - | -€2,810 | |
| Credit institutions | 430/8 | €2,810 | - | -€2,810 | |
| Trade debts | 44 | €18,926 | €14,450 | -€4,476 | -23.7% |
| Suppliers | 440/4 | €18,926 | €14,450 | -€4,476 | -23.7% |
| Taxes, remuneration and social security | 45 | €268 | €1,059 | +€791 | +295.3% |
| Taxes | 450/3 | €268 | €1,059 | +€791 | +295.3% |
| Other amounts payable | 47/48 | €5,583 | €54 | -€5,529 | -99.0% |
| Accrued charges and deferred income | 492/3 | €288 | - | -€288 | |
| Non-recurring operating income | 76A | €622 | - | -€622 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,452 | €4,026 | -€2,426 | -37.6% |
| Other operating charges | 640/8 | €1,015 | €2,386 | +€1,371 | +135.0% |
| Non-recurring operating charges | 66A | €475 | €819 | +€344 | +72.4% |
| Gross operating margin | 9900 | €13,769 | €3,931 | -€9,838 | -71.5% |
| Operating profit (loss) | 9901 | €5,827 | -€3,300 | -€9,127 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,160 | €924 | -€236 | -20.3% |
| Recurring financial charges | 65 | €1,160 | €924 | -€236 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €4,667 | -€4,220 | -€8,887 | |
| Income taxes | 67/77 | €4,476 | €59 | -€4,417 | -98.7% |
| Profit (loss) for the period | 9904 | €191 | -€4,279 | -€4,470 | |
| Profit (loss) for the period to be appropriated | 9905 | €191 | -€4,279 | -€4,470 |
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 3 October 2026 via checked.be.