LAMBERTO PROJECTS: what changed
What changed
LAMBERTO PROJECTS
NACE 68.121, Development of residential building projects
filed annual accounts (NBB)
Net result for the year
-€23,714
2024 · -€1,959-€21,754
Equity
€595
2024 · €17,520-€16,925
Cash
€11,989
2024 · €5,944+€6,045
Balance sheet total
€928,371
2024 · €1.1m-€162,789
Largest movements
Assets
- Receivables within one year -€141,816
down €141,816 (-83.9%), from €168,992 to €27,175
of which Trade receivables: -€141,816
- Tangible fixed assets -€28,135
down €28,135 (-3.1%), from €912,206 to €884,070
of which Land and buildings: -€24,038
Equity and liabilities
- Other debts -€150,752
down €150,752 (-41.9%), from €359,649 to €208,898
- Debts after one year -€40,170
down €40,170 (-6.1%), from €661,829 to €621,658
- Profit (loss) carried forward -€24,985
down €24,985 (-108%), from -€23,144 to -€48,129
- Trade debts +€20,752
up €20,752 (+750%), from €2,768 to €23,519
- Short-term financial debts +€17,050
up €17,050 (+6,275%), from €272 to €17,321
Income statement
- Gross operating margin -€25,480
down €25,480 (-36.3%), from €70,226 to €44,746
- Financial charges -€3,559
down €3,559 (-18.8%), from €18,927 to €15,368
- Other operating charges +€1,233
up €1,233 (+18.9%), from €6,526 to €7,758
- Depreciation -€1,163
down €1,163 (-2.5%), from €46,395 to €45,232
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€1,959
Gross operating margin
-€25,480
Depreciation
+€1,163
Other operating charges
-€1,233
Financial income
+€2
Financial charges
+€3,559
Taxes
+€235
Result 2025
-€23,714
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€36,601
Investment
-€17,063
Financing
-€13,493
Cash 2024
€5,944
From operations (derived)
+€36,601
Net result for the year
-€23,714
Depreciation
+€45,232
Receivables within one year
+€141,816
Deferred charges and accrued income
-€1,151
Trade debts
+€20,752
Tax, wage and social debts
+€3,648
Other debts
-€150,752
Accrued charges and deferred income
+€770
Investment (derived)
-€17,063
Investment in fixed assets (net)
-€17,063
Financing
-€13,493
Debts after one year
-€40,170
Current portion of long-term debt
+€2,839
Short-term financial debts
+€17,050
Contributions, distributions and other
+€6,789
Cash 2025
€11,989
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,091,161 | €928,371 | -€162,789 | -14.9% |
| Fixed assets | 21/28 | €912,239 | €884,070 | -€28,169 | -3.1% |
| Tangible fixed assets | 22/27 | €912,206 | €884,070 | -€28,135 | -3.1% |
| Land and buildings | 22 | €906,228 | €882,190 | -€24,038 | -2.7% |
| Furniture and vehicles | 24 | €5,977 | €1,880 | -€4,097 | -68.5% |
| Financial fixed assets | 28 | €33 | €0 | -€33 | -100% |
| Current assets | 29/58 | €178,922 | €44,301 | -€134,620 | -75.2% |
| Amounts receivable within one year | 40/41 | €168,992 | €27,175 | -€141,816 | -83.9% |
| Trade receivables | 40 | €168,992 | €27,175 | -€141,816 | -83.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,944 | €11,989 | +€6,045 | +102% |
| Deferred charges and accrued income | 490/1 | €3,986 | €5,137 | +€1,151 | +28.9% |
| Total equity and liabilities | 10/49 | €1,091,161 | €928,371 | -€162,789 | -14.9% |
| Equity | 10/15 | €17,520 | €595 | -€16,925 | -96.6% |
| Contributions | 10/11 | €13,000 | €19,200 | +€6,200 | +47.7% |
| Reserves | 13 | €27,664 | €29,524 | +€1,860 | +6.7% |
| Distributable reserves | 133 | €27,664 | €29,524 | +€1,860 | +6.7% |
| Profit (loss) carried forward | 14 | -€23,144 | -€48,129 | -€24,985 | -108% |
| Amounts payable | 17/49 | €1,073,640 | €927,777 | -€145,864 | -13.6% |
| Amounts payable after more than one year | 17 | €661,829 | €621,658 | -€40,170 | -6.1% |
| Financial debts | 170/4 | €661,829 | €621,658 | -€40,170 | -6.1% |
| Amounts payable within one year | 42/48 | €409,858 | €303,394 | -€106,464 | -26.0% |
| Current portion of amounts payable after more than one year | 42 | €45,689 | €48,528 | +€2,839 | +6.2% |
| Financial debts | 43 | €272 | €17,321 | +€17,050 | +6,275% |
| Credit institutions | 430/8 | €272 | €17,321 | +€17,050 | +6,275% |
| Trade debts | 44 | €2,768 | €23,519 | +€20,752 | +750% |
| Suppliers | 440/4 | €2,768 | €23,519 | +€20,752 | +750% |
| Taxes, remuneration and social security | 45 | €1,480 | €5,128 | +€3,648 | +246% |
| Taxes | 450/3 | €1,480 | €5,128 | +€3,648 | +246% |
| Other amounts payable | 47/48 | €359,649 | €208,898 | -€150,752 | -41.9% |
| Accrued charges and deferred income | 492/3 | €1,954 | €2,724 | +€770 | +39.4% |
| Non-recurring operating income | 76A | €14,804 | €0 | -€14,804 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,395 | €45,232 | -€1,163 | -2.5% |
| Other operating charges | 640/8 | €6,526 | €7,758 | +€1,233 | +18.9% |
| Gross operating margin | 9900 | €70,226 | €44,746 | -€25,480 | -36.3% |
| Operating profit (loss) | 9901 | €17,306 | -€8,245 | -€25,550 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €18,927 | €15,368 | -€3,559 | -18.8% |
| Recurring financial charges | 65 | €18,927 | €15,368 | -€3,559 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,621 | -€23,611 | -€21,990 | -1,356% |
| Income taxes | 67/77 | €338 | €103 | -€235 | -69.6% |
| Profit (loss) for the period | 9904 | -€1,959 | -€23,714 | -€21,754 | -1,110% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,959 | -€23,714 | -€21,754 | -1,110% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.