LAMBRECHT ACCOUNTANTS: what changed
LAMBRECHT ACCOUNTANTS
Largest movements
- Receivables within one year +€35,099
up €35,099 (+31.0%), from €113,232 to €148,332
of which Trade receivables: +€29,685
- Deferred charges and accrued income -€11,902
down €11,902 (-54.8%), from €21,703 to €9,801
- Cash -€7,426
down €7,426 (-14.1%), from €52,716 to €45,290
mainly Debts after one year (-€38,120) and Receivables within one year (-€35,099)
- Reserves +€56,026
up €56,026 (+52.0%), from €107,753 to €163,779
- Debts after one year -€38,120
down €38,120 (-9.6%), from €397,255 to €359,134
- Tax, wage and social debts +€12,318
up €12,318 (+38.7%), from €31,831 to €44,149
of which Remuneration and social security: +€12,753
- Trade debts -€8,589
down €8,589 (-9.1%), from €94,692 to €86,103
- Other debts -€8,166
down €8,166 (-45.6%), from €17,917 to €9,752
- Gross operating margin +€63,034
up €63,034 (+26.2%), from €240,419 to €303,453
- Staff costs +€44,249
up €44,249 (+35.2%), from €125,714 to €169,963
- Depreciation +€3,647
up €3,647 (+11.2%), from €32,558 to €36,206
- Taxes +€3,288
up €3,288 (+16.3%), from €20,223 to €23,511
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €704,899 | €719,087 | +€14,188 | +2.0% |
| Fixed assets | 21/28 | €517,248 | €515,664 | -€1,583 | -0.3% |
| Intangible fixed assets | 21 | €1,279 | €181 | -€1,099 | -85.9% |
| Tangible fixed assets | 22/27 | €515,969 | €515,364 | -€605 | -0.1% |
| Land and buildings | 22 | €468,371 | €461,477 | -€6,894 | -1.5% |
| Plant, machinery and equipment | 23 | €2,362 | €3,135 | +€773 | +32.7% |
| Furniture and vehicles | 24 | €45,236 | €50,752 | +€5,516 | +12.2% |
| Financial fixed assets | 28 | - | €120 | +€120 | |
| Current assets | 29/58 | €187,651 | €203,423 | +€15,771 | +8.4% |
| Amounts receivable within one year | 40/41 | €113,232 | €148,332 | +€35,099 | +31.0% |
| Trade receivables | 40 | €113,030 | €142,715 | +€29,685 | +26.3% |
| Other amounts receivable | 41 | €202 | €5,617 | +€5,415 | +2,676% |
| Cash at bank and in hand | 54/58 | €52,716 | €45,290 | -€7,426 | -14.1% |
| Deferred charges and accrued income | 490/1 | €21,703 | €9,801 | -€11,902 | -54.8% |
| Total equity and liabilities | 10/49 | €704,899 | €719,087 | +€14,188 | +2.0% |
| Equity | 10/15 | €125,753 | €181,779 | +€56,026 | +44.6% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €107,753 | €163,779 | +€56,026 | +52.0% |
| Distributable reserves | 133 | €107,753 | €163,779 | +€56,026 | +52.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €579,146 | €537,308 | -€41,838 | -7.2% |
| Amounts payable after more than one year | 17 | €397,255 | €359,134 | -€38,120 | -9.6% |
| Financial debts | 170/4 | €397,255 | €359,134 | -€38,120 | -9.6% |
| Amounts payable within one year | 42/48 | €181,891 | €178,124 | -€3,767 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €37,451 | €38,120 | +€670 | +1.8% |
| Trade debts | 44 | €94,692 | €86,103 | -€8,589 | -9.1% |
| Suppliers | 440/4 | €94,692 | €86,103 | -€8,589 | -9.1% |
| Taxes, remuneration and social security | 45 | €31,831 | €44,149 | +€12,318 | +38.7% |
| Taxes | 450/3 | €12,980 | €12,545 | -€435 | -3.3% |
| Remuneration and social security | 454/9 | €18,851 | €31,604 | +€12,753 | +67.6% |
| Other amounts payable | 47/48 | €17,917 | €9,752 | -€8,166 | -45.6% |
| Accrued charges and deferred income | 492/3 | - | €50 | +€50 | |
| Remuneration, social security and pensions | 62 | €125,714 | €169,963 | +€44,249 | +35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,558 | €36,206 | +€3,647 | +11.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,378 | €2,814 | +€436 | +18.3% |
| Gross operating margin | 9900 | €240,419 | €303,453 | +€63,034 | +26.2% |
| Operating profit (loss) | 9901 | €79,768 | €94,469 | +€14,702 | +18.4% |
| Financial income | 75/76B | €88 | €202 | +€114 | +131% |
| Recurring financial income | 75 | €88 | €202 | +€114 | +131% |
| Financial charges | 65/66B | €5,065 | €5,383 | +€318 | +6.3% |
| Recurring financial charges | 65 | €5,065 | €5,383 | +€318 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €74,790 | €89,288 | +€14,498 | +19.4% |
| Income taxes | 67/77 | €20,223 | €23,511 | +€3,288 | +16.3% |
| Profit (loss) for the period | 9904 | €54,568 | €65,777 | +€11,210 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,568 | €65,777 | +€11,210 | +20.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.