LAMBRECHT CONSEIL GESTION: 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 CONSEIL GESTION
Largest movements
- Receivables after one year -€45,000
down €45,000 (-52.9%), from €85,000 to €40,000
- Receivables within one year -€31,609
down €31,609 (-22.7%), from €139,257 to €107,649
of which Trade receivables: -€54,453
- Current investments +€22,177
up €22,177 (+88.4%), from €25,076 to €47,253
- Tangible fixed assets -€9,021
down €9,021 (-43.5%), from €20,756 to €11,735
of which Furniture and vehicles: -€8,077
- Cash +€8,044
up €8,044 (+1,608%), from €500 to €8,544
mainly Receivables after one year (+€45,000) and Net result for the year (+€44,978)
- Short-term financial debts -€29,303
down €29,303 (-98.7%), from €29,703 to €400
- Tax, wage and social debts +€20,467
up €20,467 (+50.2%), from €40,734 to €61,201
- Other debts -€14,260
down €14,260 (-80.9%), from €17,628 to €3,368
- Reserves -€12,828
down €12,828 (-6.2%), from €206,167 to €193,339
- Debts after one year -€12,222
down €12,222 (-39.3%), from €31,109 to €18,887
- Gross operating margin -€18,469
down €18,469 (-18.4%), from €100,174 to €81,704
- Financial income -€3,782
down €3,782 (-44.7%), from €8,471 to €4,688
- Depreciation -€3,264
down €3,264 (-26.6%), from €12,286 to €9,021
- Financial charges -€2,128
down €2,128 (-59.9%), from €3,551 to €1,423
- Taxes +€1,248
up €1,248 (+4.5%), from €27,522 to €28,770
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 | €370,174 | €313,059 | -€57,115 | -15.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €105,872 | €96,851 | -€9,021 | -8.5% |
| Tangible fixed assets | 22/27 | €20,756 | €11,735 | -€9,021 | -43.5% |
| Furniture and vehicles | 24 | €13,669 | €5,593 | -€8,077 | -59.1% |
| Other tangible fixed assets | 26 | €7,087 | €6,142 | -€945 | -13.3% |
| Financial fixed assets | 28 | €85,116 | €85,116 | = | 0.0% |
| Current assets | 29/58 | €264,302 | €216,208 | -€48,094 | -18.2% |
| Amounts receivable after more than one year | 29 | €85,000 | €40,000 | -€45,000 | -52.9% |
| Other amounts receivable | 291 | €85,000 | €40,000 | -€45,000 | -52.9% |
| Amounts receivable within one year | 40/41 | €139,257 | €107,649 | -€31,609 | -22.7% |
| Trade receivables | 40 | €139,257 | €84,804 | -€54,453 | -39.1% |
| Other amounts receivable | 41 | - | €22,844 | +€22,844 | |
| Current investments | 50/53 | €25,076 | €47,253 | +€22,177 | +88.4% |
| Cash at bank and in hand | 54/58 | €500 | €8,544 | +€8,044 | +1,608% |
| Deferred charges and accrued income | 490/1 | €14,469 | €12,762 | -€1,707 | -11.8% |
| Total equity and liabilities | 10/49 | €370,174 | €313,059 | -€57,115 | -15.4% |
| Equity | 10/15 | €224,767 | €211,939 | -€12,828 | -5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €206,167 | €193,339 | -€12,828 | -6.2% |
| Distributable reserves | 133 | €206,167 | €193,339 | -€12,828 | -6.2% |
| Amounts payable | 17/49 | €145,407 | €101,120 | -€44,287 | -30.5% |
| Amounts payable after more than one year | 17 | €31,109 | €18,887 | -€12,222 | -39.3% |
| Financial debts | 170/4 | €31,109 | €18,887 | -€12,222 | -39.3% |
| Amounts payable within one year | 42/48 | €114,298 | €81,957 | -€32,341 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €19,043 | €11,702 | -€7,341 | -38.5% |
| Financial debts | 43 | €29,703 | €400 | -€29,303 | -98.7% |
| Credit institutions | 430/8 | €29,703 | €400 | -€29,303 | -98.7% |
| Trade debts | 44 | €7,190 | €5,285 | -€1,905 | -26.5% |
| Suppliers | 440/4 | €7,190 | €5,285 | -€1,905 | -26.5% |
| Taxes, remuneration and social security | 45 | €40,734 | €61,201 | +€20,467 | +50.2% |
| Taxes | 450/3 | €40,734 | €61,201 | +€20,467 | +50.2% |
| Other amounts payable | 47/48 | €17,628 | €3,368 | -€14,260 | -80.9% |
| Accrued charges and deferred income | 492/3 | - | €276 | +€276 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,286 | €9,021 | -€3,264 | -26.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,032 | +€1,032 | |
| Other operating charges | 640/8 | €1,131 | €1,167 | +€37 | +3.2% |
| Non-recurring operating charges | 66A | €346 | - | -€346 | |
| Gross operating margin | 9900 | €100,174 | €81,704 | -€18,469 | -18.4% |
| Operating profit (loss) | 9901 | €86,412 | €70,483 | -€15,928 | -18.4% |
| Financial income | 75/76B | €8,471 | €4,688 | -€3,782 | -44.7% |
| Recurring financial income | 75 | €8,471 | €4,688 | -€3,782 | -44.7% |
| Financial charges | 65/66B | €3,551 | €1,423 | -€2,128 | -59.9% |
| Recurring financial charges | 65 | €3,551 | €1,423 | -€2,128 | -59.9% |
| Profit (loss) for the period before taxes | 9903 | €91,332 | €73,749 | -€17,583 | -19.3% |
| Income taxes | 67/77 | €27,522 | €28,770 | +€1,248 | +4.5% |
| Profit (loss) for the period | 9904 | €63,809 | €44,978 | -€18,831 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,809 | €44,978 | -€18,831 | -29.5% |
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 21 October 2026 via checked.be.