Lambreca: 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.
Lambreca
Largest movements
- Current investments -€64,499
down €64,499 (-84.7%), from €76,150 to €11,651
- Cash +€45,141
up €45,141 (+195.9%), from €23,045 to €68,185
mainly Net result for the year (+€67,633) and Current investments (+€64,499)
- Other debts -€30,811
down €30,811 (-32.9%), from €93,733 to €62,923
- Reserves +€7,633
up €7,633 (+7632.7%), from €100 to €7,733
- Tax, wage and social debts +€2,451
up €2,451 (+23.7%), from €10,340 to €12,791
- Gross operating margin +€5,419
up €5,419 (+6.7%), from €80,804 to €86,223
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 | €125,201 | €103,776 | -€21,425 | -17.1% |
| Fixed assets | 21/28 | €5,770 | €4,720 | -€1,050 | -18.2% |
| Tangible fixed assets | 22/27 | €5,770 | €4,720 | -€1,050 | -18.2% |
| Furniture and vehicles | 24 | €5,770 | €4,720 | -€1,050 | -18.2% |
| Current assets | 29/58 | €119,431 | €99,056 | -€20,375 | -17.1% |
| Amounts receivable within one year | 40/41 | €18,687 | €17,933 | -€754 | -4.0% |
| Trade receivables | 40 | €17,202 | €17,364 | +€162 | +0.9% |
| Other amounts receivable | 41 | €1,485 | €570 | -€916 | -61.6% |
| Current investments | 50/53 | €76,150 | €11,651 | -€64,499 | -84.7% |
| Cash at bank and in hand | 54/58 | €23,045 | €68,185 | +€45,141 | +195.9% |
| Deferred charges and accrued income | 490/1 | €1,549 | €1,287 | -€263 | -17.0% |
| Total equity and liabilities | 10/49 | €125,201 | €103,776 | -€21,425 | -17.1% |
| Equity | 10/15 | €20,100 | €27,733 | +€7,633 | +38.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €100 | €7,733 | +€7,633 | +7632.7% |
| Distributable reserves | 133 | €100 | €7,733 | +€7,633 | +7632.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €105,101 | €76,043 | -€29,058 | -27.6% |
| Amounts payable within one year | 42/48 | €105,101 | €76,043 | -€29,058 | -27.6% |
| Trade debts | 44 | €1,028 | €329 | -€699 | -68.0% |
| Suppliers | 440/4 | €1,028 | €329 | -€699 | -68.0% |
| Taxes, remuneration and social security | 45 | €10,340 | €12,791 | +€2,451 | +23.7% |
| Taxes | 450/3 | €10,340 | €12,791 | +€2,451 | +23.7% |
| Other amounts payable | 47/48 | €93,733 | €62,923 | -€30,811 | -32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,698 | €1,050 | -€649 | -38.2% |
| Other operating charges | 640/8 | €1,257 | €1,188 | -€68 | -5.4% |
| Gross operating margin | 9900 | €80,804 | €86,223 | +€5,419 | +6.7% |
| Operating profit (loss) | 9901 | €77,848 | €83,985 | +€6,136 | +7.9% |
| Financial income | 75/76B | €1,542 | €1,404 | -€138 | -9.0% |
| Recurring financial income | 75 | €1,542 | €1,404 | -€138 | -9.0% |
| Financial charges | 65/66B | €215 | €215 | +€0 | +0.2% |
| Recurring financial charges | 65 | €215 | €215 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €79,176 | €85,173 | +€5,998 | +7.6% |
| Income taxes | 67/77 | €16,767 | €17,541 | +€774 | +4.6% |
| Profit (loss) for the period | 9904 | €62,409 | €67,633 | +€5,224 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €62,409 | €67,633 | +€5,224 | +8.4% |
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 5 October 2026 via checked.be.