Lamberts Construct: 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.
Lamberts Construct
Largest movements
- Tangible fixed assets -€21,670
down €21,670 (-17.1%), from €126,962 to €105,292
of which Leasing and similar rights: -€24,308
- Stocks and contracts -€11,920
down €11,920 (-24.3%), from €49,000 to €37,080
- Deferred charges and accrued income -€8,633
down €8,633 (-65.5%), from €13,182 to €4,549
- Receivables within one year +€5,636
up €5,636 (+8.5%), from €66,048 to €71,684
of which Other amounts receivable: +€8,734
- Short-term financial debts +€24,203
up €24,203 (+100.2%), from €24,163 to €48,366
- Debts after one year -€21,982
down €21,982 (-21.3%), from €103,274 to €81,292
- Other debts -€16,985
down €16,985 (-94.4%), from €18,000 to €1,015
- Tax, wage and social debts -€16,381
down €16,381 (-72.2%), from €22,700 to €6,319
of which Taxes: -€16,596
- Current portion of long-term debt -€4,568
down €4,568 (-16.6%), from €27,486 to €22,918
- Financial income +€21,433
up €21,433 (+1369.5%), from €1,565 to €22,998
of which Non-recurring financial income: +€22,998
- Gross operating margin -€5,207
down €5,207 (-7.8%), from €66,673 to €61,466
- Financial charges +€4,981
up €4,981 (+69.9%), from €7,121 to €12,102
- Depreciation +€4,726
up €4,726 (+31.1%), from €15,187 to €19,913
- Other operating charges -€1,290
down €1,290 (-20.0%), from €6,458 to €5,168
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €255,192 | €218,605 | -€36,587 | -14.3% |
| Fixed assets | 21/28 | €126,962 | €105,292 | -€21,670 | -17.1% |
| Tangible fixed assets | 22/27 | €126,962 | €105,292 | -€21,670 | -17.1% |
| Plant, machinery and equipment | 23 | €11,701 | €15,805 | +€4,104 | +35.1% |
| Furniture and vehicles | 24 | €3,025 | €1,559 | -€1,466 | -48.5% |
| Leasing and similar rights | 25 | €112,236 | €87,928 | -€24,308 | -21.7% |
| Current assets | 29/58 | €128,230 | €113,313 | -€14,917 | -11.6% |
| Stocks and contracts in progress | 3 | €49,000 | €37,080 | -€11,920 | -24.3% |
| Contracts in progress | 37 | €49,000 | €37,080 | -€11,920 | -24.3% |
| Amounts receivable within one year | 40/41 | €66,048 | €71,684 | +€5,636 | +8.5% |
| Trade receivables | 40 | €58,663 | €55,565 | -€3,098 | -5.3% |
| Other amounts receivable | 41 | €7,385 | €16,119 | +€8,734 | +118.3% |
| Deferred charges and accrued income | 490/1 | €13,182 | €4,549 | -€8,633 | -65.5% |
| Total equity and liabilities | 10/49 | €255,192 | €218,605 | -€36,587 | -14.3% |
| Equity | 10/15 | €8,932 | €9,059 | +€127 | +1.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,932 | €7,059 | +€127 | +1.8% |
| Amounts payable | 17/49 | €246,260 | €209,546 | -€36,714 | -14.9% |
| Amounts payable after more than one year | 17 | €103,274 | €81,292 | -€21,982 | -21.3% |
| Financial debts | 170/4 | €103,274 | €81,292 | -€21,982 | -21.3% |
| Amounts payable within one year | 42/48 | €142,986 | €128,254 | -€14,732 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €27,486 | €22,918 | -€4,568 | -16.6% |
| Financial debts | 43 | €24,163 | €48,366 | +€24,203 | +100.2% |
| Credit institutions | 430/8 | €24,163 | €48,366 | +€24,203 | +100.2% |
| Trade debts | 44 | €50,637 | €49,636 | -€1,001 | -2.0% |
| Suppliers | 440/4 | €50,637 | €49,636 | -€1,001 | -2.0% |
| Taxes, remuneration and social security | 45 | €22,700 | €6,319 | -€16,381 | -72.2% |
| Taxes | 450/3 | €20,801 | €4,205 | -€16,596 | -79.8% |
| Remuneration and social security | 454/9 | €1,899 | €2,114 | +€215 | +11.3% |
| Other amounts payable | 47/48 | €18,000 | €1,015 | -€16,985 | -94.4% |
| Remuneration, social security and pensions | 62 | €45,875 | €46,645 | +€770 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,187 | €19,913 | +€4,726 | +31.1% |
| Other operating charges | 640/8 | €6,458 | €5,168 | -€1,290 | -20.0% |
| Gross operating margin | 9900 | €66,673 | €61,466 | -€5,207 | -7.8% |
| Operating profit (loss) | 9901 | -€847 | -€10,260 | -€9,413 | -1111.3% |
| Financial income | 75/76B | €1,565 | €22,998 | +€21,433 | +1369.5% |
| Recurring financial income | 75 | €1,565 | €22,998 | +€21,433 | +1369.5% |
| Non-recurring financial income | 76B | - | €22,998 | +€22,998 | |
| Financial charges | 65/66B | €7,121 | €12,102 | +€4,981 | +69.9% |
| Recurring financial charges | 65 | €7,121 | €12,102 | +€4,981 | +69.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,403 | €636 | +€7,039 | |
| Income taxes | 67/77 | €315 | €509 | +€194 | +61.6% |
| Profit (loss) for the period | 9904 | -€6,718 | €127 | +€6,845 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,718 | €127 | +€6,845 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.