LAMBERTUS CONSTRUCT: 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.
LAMBERTUS CONSTRUCT
Largest movements
- Stocks and contracts -€1.0m
down €1.0m (-52.4%), from €2.0m to €936,685
of which Stocks: -€722,774
- Receivables within one year +€204,425
up €204,425 (+24.5%), from €834,113 to €1.0m
of which Trade receivables: +€200,845
- Short-term financial debts -€1.0m
down €1.0m (-88.6%), from €1.2m to €133,600
- Advances received +€339,771
up €339,771 (+223.0%), from €152,356 to €492,126
- Other debts -€199,864
down €199,864 (-19.6%), from €1.0m to €821,870
- Trade debts +€97,414
up €97,414 (+88.6%), from €109,897 to €207,311
- Gross operating margin +€368,124
up €368,124, from -€276,835 to €91,289
- Financial income -€199,346
down €199,346 (-89.1%), from €223,618 to €24,272
- Financial charges +€54,116
up €54,116 (+89.1%), from €60,741 to €114,858
- Taxes +€7,961
new in 2025: €7,961
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 | €2,860,461 | €2,045,685 | -€814,776 | -28.5% |
| Fixed assets | 21/28 | €417 | €1,312 | +€895 | +214.6% |
| Tangible fixed assets | 22/27 | €417 | €1,312 | +€895 | +214.6% |
| Furniture and vehicles | 24 | €417 | €1,312 | +€895 | +214.6% |
| Current assets | 29/58 | €2,860,044 | €2,044,373 | -€815,670 | -28.5% |
| Stocks and contracts in progress | 3 | €1,968,459 | €936,685 | -€1.0m | -52.4% |
| Stocks | 30/36 | €1,659,459 | €936,685 | -€722,774 | -43.6% |
| Contracts in progress | 37 | €309,000 | - | -€309,000 | |
| Amounts receivable within one year | 40/41 | €834,113 | €1,038,537 | +€204,425 | +24.5% |
| Trade receivables | 40 | €135,797 | €336,642 | +€200,845 | +147.9% |
| Other amounts receivable | 41 | €698,315 | €701,896 | +€3,580 | +0.5% |
| Cash at bank and in hand | 54/58 | €57,471 | €67,150 | +€9,678 | +16.8% |
| Deferred charges and accrued income | 490/1 | - | €2,001 | +€2,001 | |
| Total equity and liabilities | 10/49 | €2,860,461 | €2,045,685 | -€814,776 | -28.5% |
| Equity | 10/15 | €190,664 | €182,856 | -€7,808 | -4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €172,064 | €164,256 | -€7,808 | -4.5% |
| Distributable reserves | 133 | €172,064 | €164,256 | -€7,808 | -4.5% |
| Amounts payable | 17/49 | €2,669,797 | €1,862,829 | -€806,968 | -30.2% |
| Amounts payable within one year | 42/48 | €2,669,797 | €1,862,829 | -€806,968 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €200,000 | €200,000 | = | 0.0% |
| Financial debts | 43 | €1,169,888 | €133,600 | -€1.0m | -88.6% |
| Credit institutions | 430/8 | €1,169,888 | €133,600 | -€1.0m | -88.6% |
| Trade debts | 44 | €109,897 | €207,311 | +€97,414 | +88.6% |
| Suppliers | 440/4 | €109,897 | €207,311 | +€97,414 | +88.6% |
| Advances received on contracts in progress | 46 | €152,356 | €492,126 | +€339,771 | +223.0% |
| Taxes, remuneration and social security | 45 | €15,923 | €7,922 | -€8,000 | -50.2% |
| Taxes | 450/3 | €15,923 | €7,922 | -€8,000 | -50.2% |
| Other amounts payable | 47/48 | €1,021,734 | €821,870 | -€199,864 | -19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €208 | €261 | +€53 | +25.3% |
| Other operating charges | 640/8 | €986 | €290 | -€696 | -70.6% |
| Gross operating margin | 9900 | -€276,835 | €91,289 | +€368,124 | |
| Operating profit (loss) | 9901 | -€278,029 | €90,739 | +€368,767 | |
| Financial income | 75/76B | €223,618 | €24,272 | -€199,346 | -89.1% |
| Recurring financial income | 75 | €223,618 | €24,272 | -€199,346 | -89.1% |
| Financial charges | 65/66B | €60,741 | €114,858 | +€54,116 | +89.1% |
| Recurring financial charges | 65 | €60,741 | €114,858 | +€54,116 | +89.1% |
| Profit (loss) for the period before taxes | 9903 | -€115,152 | €153 | +€115,305 | |
| Income taxes | 67/77 | - | €7,961 | +€7,961 | |
| Profit (loss) for the period | 9904 | -€115,152 | -€7,808 | +€107,344 | +93.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€115,152 | -€7,808 | +€107,344 | +93.2% |
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 7 October 2026 via checked.be.