Lambrecht Chloë: 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 Chloë
Largest movements
- Current investments +€20,000
up €20,000 (+44.4%), from €45,000 to €65,000
- Cash +€18,578
up €18,578 (+196%), from €9,493 to €28,071
mainly Other debts (+€86,341) and Net result for the year (+€45,419)
- Tangible fixed assets -€7,576
down €7,576 (-2.8%), from €266,555 to €258,979
- Other debts +€86,341
up €86,341 (+303%), from €28,459 to €114,800
- Reserves -€37,756
down €37,756 (-45.6%), from €82,886 to €45,130
- Debts after one year -€16,111
down €16,111 (-8.7%), from €185,515 to €169,404
- Gross operating margin +€9,415
up €9,415 (+15.2%), from €61,796 to €71,210
- Taxes +€2,006
up €2,006 (+20.1%), from €10,005 to €12,011
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 | €328,548 | €362,539 | +€33,991 | +10.3% |
| Fixed assets | 21/28 | €266,555 | €258,979 | -€7,576 | -2.8% |
| Tangible fixed assets | 22/27 | €266,555 | €258,979 | -€7,576 | -2.8% |
| Land and buildings | 22 | €266,555 | €258,979 | -€7,576 | -2.8% |
| Current assets | 29/58 | €61,993 | €103,560 | +€41,567 | +67.1% |
| Amounts receivable within one year | 40/41 | €7,500 | €10,489 | +€2,989 | +39.9% |
| Trade receivables | 40 | €7,500 | €9,500 | +€2,000 | +26.7% |
| Other amounts receivable | 41 | - | €989 | +€989 | |
| Current investments | 50/53 | €45,000 | €65,000 | +€20,000 | +44.4% |
| Cash at bank and in hand | 54/58 | €9,493 | €28,071 | +€18,578 | +196% |
| Total equity and liabilities | 10/49 | €328,548 | €362,539 | +€33,991 | +10.3% |
| Equity | 10/15 | €85,386 | €47,630 | -€37,756 | -44.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €82,886 | €45,130 | -€37,756 | -45.6% |
| Distributable reserves | 133 | €82,886 | €45,130 | -€37,756 | -45.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €243,163 | €314,910 | +€71,747 | +29.5% |
| Amounts payable after more than one year | 17 | €185,515 | €169,404 | -€16,111 | -8.7% |
| Financial debts | 170/4 | €185,515 | €169,404 | -€16,111 | -8.7% |
| Amounts payable within one year | 42/48 | €54,876 | €143,070 | +€88,194 | +161% |
| Current portion of amounts payable after more than one year | 42 | €25,536 | €26,323 | +€787 | +3.1% |
| Trade debts | 44 | €876 | €1,947 | +€1,072 | +122% |
| Suppliers | 440/4 | €876 | €1,947 | +€1,072 | +122% |
| Taxes, remuneration and social security | 45 | €5 | €0 | -€5 | -100% |
| Taxes | 450/3 | €5 | €0 | -€5 | -100% |
| Other amounts payable | 47/48 | €28,459 | €114,800 | +€86,341 | +303% |
| Accrued charges and deferred income | 492/3 | €2,772 | €2,436 | -€336 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,569 | €7,576 | +€7 | +0.1% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €61,796 | €71,210 | +€9,415 | +15.2% |
| Operating profit (loss) | 9901 | €53,713 | €63,106 | +€9,393 | +17.5% |
| Financial charges | 65/66B | €5,952 | €5,677 | -€276 | -4.6% |
| Recurring financial charges | 65 | €5,952 | €5,677 | -€276 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €47,761 | €57,430 | +€9,669 | +20.2% |
| Income taxes | 67/77 | €10,005 | €12,011 | +€2,006 | +20.1% |
| Profit (loss) for the period | 9904 | €37,756 | €45,419 | +€7,663 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,756 | €45,419 | +€7,663 | +20.3% |
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.