LAMBERTS & PARTNERS: 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 & PARTNERS
Largest movements
- Cash -€154,469
down €154,469 (-84.8%), from €182,168 to €27,699
mainly Contributions, distributions and other (-€270,000) and Debts after one year (-€32,721)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year -€13,539
down €13,539 (-24.4%), from €55,443 to €41,904
of which Trade receivables: -€13,539
- Profit (loss) carried forward -€116,579
down €116,579 (-68.5%), from €170,100 to €53,521
- Contributions -€101,906
down €101,906 (-42.5%), from €240,000 to €138,094
- Other debts +€68,000
new in 2025: €68,000
- Debts after one year -€32,721
down €32,721 (-44.2%), from €74,015 to €41,294
- Tax, wage and social debts -€29,726
down €29,726 (-65.6%), from €45,349 to €15,623
- Financial income -€33,297
down €33,297 (-46.8%), from €71,119 to €37,821
- Gross operating margin +€5,570
up €5,570 (+19.0%), from €29,360 to €34,930
- Taxes +€1,382
up €1,382 (+21.4%), from €6,465 to €7,847
- Financial charges -€1,197
down €1,197 (-18.7%), from €6,412 to €5,215
- Depreciation +€969
up €969 (+13.5%), from €7,205 to €8,174
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 | €565,623 | €352,830 | -€212,792 | -37.6% |
| Fixed assets | 21/28 | €275,362 | €280,678 | +€5,316 | +1.9% |
| Tangible fixed assets | 22/27 | €32,362 | €37,678 | +€5,316 | +16.4% |
| Plant, machinery and equipment | 23 | €1,127 | €1,007 | -€120 | -10.6% |
| Furniture and vehicles | 24 | €12,696 | €20,691 | +€7,994 | +63.0% |
| Other tangible fixed assets | 26 | €18,539 | €15,981 | -€2,559 | -13.8% |
| Financial fixed assets | 28 | €243,000 | €243,000 | = | 0.0% |
| Current assets | 29/58 | €290,260 | €72,153 | -€218,108 | -75.1% |
| Amounts receivable within one year | 40/41 | €55,443 | €41,904 | -€13,539 | -24.4% |
| Trade receivables | 40 | €46,843 | €33,304 | -€13,539 | -28.9% |
| Other amounts receivable | 41 | €8,600 | €8,600 | = | 0.0% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €182,168 | €27,699 | -€154,469 | -84.8% |
| Deferred charges and accrued income | 490/1 | €2,649 | €2,549 | -€100 | -3.8% |
| Total equity and liabilities | 10/49 | €565,623 | €352,830 | -€212,792 | -37.6% |
| Equity | 10/15 | €410,100 | €191,615 | -€218,485 | -53.3% |
| Contributions | 10/11 | €240,000 | €138,094 | -€101,906 | -42.5% |
| Profit (loss) carried forward | 14 | €170,100 | €53,521 | -€116,579 | -68.5% |
| Amounts payable | 17/49 | €155,523 | €161,215 | +€5,693 | +3.7% |
| Amounts payable after more than one year | 17 | €74,015 | €41,294 | -€32,721 | -44.2% |
| Financial debts | 170/4 | €74,015 | €41,294 | -€32,721 | -44.2% |
| Amounts payable within one year | 42/48 | €81,507 | €119,921 | +€38,414 | +47.1% |
| Current portion of amounts payable after more than one year | 42 | €31,371 | €32,721 | +€1,350 | +4.3% |
| Trade debts | 44 | €4,787 | €3,578 | -€1,209 | -25.3% |
| Suppliers | 440/4 | €4,787 | €3,578 | -€1,209 | -25.3% |
| Taxes, remuneration and social security | 45 | €45,349 | €15,623 | -€29,726 | -65.6% |
| Taxes | 450/3 | €45,349 | €15,623 | -€29,726 | -65.6% |
| Other amounts payable | 47/48 | - | €68,000 | +€68,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,205 | €8,174 | +€969 | +13.5% |
| Gross operating margin | 9900 | €29,360 | €34,930 | +€5,570 | +19.0% |
| Operating profit (loss) | 9901 | €22,155 | €26,756 | +€4,601 | +20.8% |
| Financial income | 75/76B | €71,119 | €37,821 | -€33,297 | -46.8% |
| Recurring financial income | 75 | €71,119 | €37,821 | -€33,297 | -46.8% |
| Financial charges | 65/66B | €6,412 | €5,215 | -€1,197 | -18.7% |
| Recurring financial charges | 65 | €6,412 | €5,215 | -€1,197 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €86,862 | €59,362 | -€27,499 | -31.7% |
| Income taxes | 67/77 | €6,465 | €7,847 | +€1,382 | +21.4% |
| Profit (loss) for the period | 9904 | €80,396 | €51,515 | -€28,882 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,396 | €51,515 | -€28,882 | -35.9% |
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 23 October 2026 via checked.be.