LAMBRECHT ASSURANCES: 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.
LAMBRECHT ASSURANCES
Largest movements
- Receivables within one year -€101,683
down €101,683 (-28.7%), from €353,975 to €252,292
of which Other amounts receivable: -€138,486
- Intangible fixed assets -€93,470
down €93,470 (-41.5%), from €225,019 to €131,548
- Cash +€78,880
up €78,880 (+69.7%), from €113,110 to €191,990
mainly Net result for the year (+€191,896) and Depreciation (+€120,390)
- Deferred charges and accrued income +€53,397
up €53,397 (+171%), from €31,222 to €84,619
- Tangible fixed assets -€26,961
down €26,961 (-29.4%), from €91,788 to €64,827
of which Furniture and vehicles: -€21,922
- Other debts +€115,333
new in 2025: €115,333
- Debts after one year -€100,825
down €100,825 (-5.8%), from €1.7m to €1.6m
- Profit (loss) carried forward -€73,135
down €73,135 (-97.1%), from €75,307 to €2,172
- Trade debts -€45,716
down €45,716 (-59.1%), from €77,335 to €31,619
of which Bills of exchange payable: -€32,279
- Tax, wage and social debts +€28,159
up €28,159 (+31.4%), from €89,739 to €117,897
of which Remuneration and social security: +€21,773
- Financial income +€186,323
up €186,323 (+14,848%), from €1,255 to €187,578
- Staff costs +€68,066
up €68,066 (+14.3%), from €474,803 to €542,870
- Financial charges +€49,234
up €49,234 (+184%), from €26,735 to €75,968
- Gross operating margin +€43,160
up €43,160 (+5.8%), from €749,259 to €792,419
- Depreciation -€28,108
down €28,108 (-18.9%), from €148,498 to €120,390
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 | €2,495,114 | €2,405,277 | -€89,837 | -3.6% |
| Fixed assets | 21/28 | €1,996,806 | €1,876,375 | -€120,431 | -6.0% |
| Intangible fixed assets | 21 | €225,019 | €131,548 | -€93,470 | -41.5% |
| Tangible fixed assets | 22/27 | €91,788 | €64,827 | -€26,961 | -29.4% |
| Plant, machinery and equipment | 23 | €15,458 | €14,313 | -€1,145 | -7.4% |
| Furniture and vehicles | 24 | €54,580 | €32,658 | -€21,922 | -40.2% |
| Other tangible fixed assets | 26 | €21,750 | €17,856 | -€3,894 | -17.9% |
| Financial fixed assets | 28 | €1,680,000 | €1,680,000 | = | 0.0% |
| Current assets | 29/58 | €498,307 | €528,902 | +€30,595 | +6.1% |
| Amounts receivable within one year | 40/41 | €353,975 | €252,292 | -€101,683 | -28.7% |
| Trade receivables | 40 | €97,878 | €134,680 | +€36,803 | +37.6% |
| Other amounts receivable | 41 | €256,098 | €117,612 | -€138,486 | -54.1% |
| Cash at bank and in hand | 54/58 | €113,110 | €191,990 | +€78,880 | +69.7% |
| Deferred charges and accrued income | 490/1 | €31,222 | €84,619 | +€53,397 | +171% |
| Total equity and liabilities | 10/49 | €2,495,114 | €2,405,277 | -€89,837 | -3.6% |
| Equity | 10/15 | €305,527 | €232,392 | -€73,135 | -23.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €168,220 | €168,220 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €162,020 | €162,020 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,307 | €2,172 | -€73,135 | -97.1% |
| Amounts payable | 17/49 | €2,189,587 | €2,172,885 | -€16,701 | -0.8% |
| Amounts payable after more than one year | 17 | €1,735,502 | €1,634,676 | -€100,825 | -5.8% |
| Financial debts | 170/4 | €1,735,502 | €1,634,676 | -€100,825 | -5.8% |
| Amounts payable within one year | 42/48 | €447,394 | €531,518 | +€84,124 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €280,321 | €266,668 | -€13,652 | -4.9% |
| Trade debts | 44 | €77,335 | €31,619 | -€45,716 | -59.1% |
| Suppliers | 440/4 | €23,352 | €9,916 | -€13,436 | -57.5% |
| Bills of exchange payable | 441 | €53,982 | €21,703 | -€32,279 | -59.8% |
| Taxes, remuneration and social security | 45 | €89,739 | €117,897 | +€28,159 | +31.4% |
| Taxes | 450/3 | €25,678 | €32,064 | +€6,386 | +24.9% |
| Remuneration and social security | 454/9 | €64,060 | €85,833 | +€21,773 | +34.0% |
| Other amounts payable | 47/48 | - | €115,333 | +€115,333 | |
| Accrued charges and deferred income | 492/3 | €6,691 | €6,691 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €474,803 | €542,870 | +€68,066 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,498 | €120,390 | -€28,108 | -18.9% |
| Other operating charges | 640/8 | €1,539 | €28,692 | +€27,153 | +1,764% |
| Non-recurring operating charges | 66A | - | €2,375 | +€2,375 | |
| Gross operating margin | 9900 | €749,259 | €792,419 | +€43,160 | +5.8% |
| Operating profit (loss) | 9901 | €124,419 | €98,093 | -€26,326 | -21.2% |
| Financial income | 75/76B | €1,255 | €187,578 | +€186,323 | +14,848% |
| Recurring financial income | 75 | €1,255 | €187,578 | +€186,323 | +14,848% |
| Financial charges | 65/66B | €26,735 | €75,968 | +€49,234 | +184% |
| Recurring financial charges | 65 | €26,735 | €75,968 | +€49,234 | +184% |
| Profit (loss) for the period before taxes | 9903 | €98,939 | €209,702 | +€110,764 | +112% |
| Transfer from deferred taxes | 780 | €4,812 | - | -€4,812 | |
| Income taxes | 67/77 | €40,256 | €17,806 | -€22,449 | -55.8% |
| Profit (loss) for the period | 9904 | €63,495 | €191,896 | +€128,401 | +202% |
| Transfer from tax-exempt reserves | 789 | €10,669 | - | -€10,669 | |
| Profit (loss) for the period to be appropriated | 9905 | €74,165 | €191,896 | +€117,731 | +159% |
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 17 October 2026 via checked.be.