LAMBRECHT: 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.
LAMBRECHT
Largest movements
- Receivables within one year -€31,974
down €31,974 (-100.0%), from €31,974 to €0
of which Trade receivables: -€21,974
- Cash +€26,893
up €26,893 (+50.9%), from €52,806 to €79,699
mainly Receivables within one year (+€31,974) and Net result for the year (+€8,110)
- Trade debts -€20,335
down €20,335 (-89.6%), from €22,699 to €2,364
- Depreciation -€21,973
down €21,973 (-80.9%), from €27,174 to €5,201
- Financial charges +€6,207
up €6,207 (+58.3%), from €10,647 to €16,853
- Gross operating margin +€2,492
up €2,492 (+7.4%), from €33,601 to €36,093
- Taxes +€811
up €811, from €0 to €811
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 | €1,441,015 | €1,443,478 | +€2,463 | +0.2% |
| Fixed assets | 21/28 | €1,329,119 | €1,323,918 | -€5,201 | -0.4% |
| Tangible fixed assets | 22/27 | €1,329,119 | €1,323,918 | -€5,201 | -0.4% |
| Land and buildings | 22 | €1,329,119 | €1,323,918 | -€5,201 | -0.4% |
| Current assets | 29/58 | €111,896 | €119,560 | +€7,664 | +6.8% |
| Amounts receivable within one year | 40/41 | €31,974 | €0 | -€31,974 | -100.0% |
| Trade receivables | 40 | €21,974 | €0 | -€21,974 | -100.0% |
| Other amounts receivable | 41 | €10,000 | €0 | -€10,000 | -100.0% |
| Current investments | 50/53 | €27,116 | €39,341 | +€12,224 | +45.1% |
| Cash at bank and in hand | 54/58 | €52,806 | €79,699 | +€26,893 | +50.9% |
| Deferred charges and accrued income | 490/1 | €0 | €521 | +€521 | |
| Total equity and liabilities | 10/49 | €1,441,015 | €1,443,478 | +€2,463 | +0.2% |
| Equity | 10/15 | €1,140,469 | €1,148,579 | +€8,110 | +0.7% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €1,102,324 | €1,110,435 | +€8,110 | +0.7% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €1,046,074 | €1,054,185 | +€8,110 | +0.8% |
| Profit (loss) carried forward | 14 | €945 | €945 | +€0 | 0.0% |
| Amounts payable | 17/49 | €300,546 | €294,899 | -€5,647 | -1.9% |
| Amounts payable after more than one year | 17 | €147,521 | €154,962 | +€7,441 | +5.0% |
| Other amounts payable | 178/9 | €147,521 | €154,962 | +€7,441 | +5.0% |
| Amounts payable within one year | 42/48 | €152,609 | €139,593 | -€13,016 | -8.5% |
| Trade debts | 44 | €22,699 | €2,364 | -€20,335 | -89.6% |
| Suppliers | 440/4 | €22,699 | €2,364 | -€20,335 | -89.6% |
| Taxes, remuneration and social security | 45 | €2,699 | €3,504 | +€805 | +29.8% |
| Taxes | 450/3 | €2,699 | €3,504 | +€805 | +29.8% |
| Other amounts payable | 47/48 | €127,211 | €133,725 | +€6,514 | +5.1% |
| Accrued charges and deferred income | 492/3 | €416 | €344 | -€72 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,174 | €5,201 | -€21,973 | -80.9% |
| Other operating charges | 640/8 | €5,159 | €5,446 | +€287 | +5.6% |
| Gross operating margin | 9900 | €33,601 | €36,093 | +€2,492 | +7.4% |
| Operating profit (loss) | 9901 | €1,267 | €25,446 | +€24,179 | +1907.8% |
| Financial income | 75/76B | €67 | €329 | +€261 | +388.5% |
| Recurring financial income | 75 | €67 | €329 | +€261 | +388.5% |
| Financial charges | 65/66B | €10,647 | €16,853 | +€6,207 | +58.3% |
| Recurring financial charges | 65 | €10,647 | €16,853 | +€6,207 | +58.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,312 | €8,921 | +€18,233 | |
| Income taxes | 67/77 | €0 | €811 | +€811 | |
| Profit (loss) for the period | 9904 | -€9,312 | €8,110 | +€17,422 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,312 | €8,110 | +€17,422 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.