LAMBRECHT CONSULT: 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 CONSULT
Largest movements
- Cash +€82,445
up €82,445 (+19.3%), from €427,429 to €509,873
mainly Net result for the year (+€116,097) and Depreciation (+€9,881)
- Tangible fixed assets -€9,881
down €9,881 (-6.0%), from €164,696 to €154,815
of which Furniture and vehicles: -€4,946
- Reserves +€116,097
up €116,097 (+21.9%), from €530,222 to €646,319
- Other debts -€17,557
no longer reported in 2025 (was €17,557)
- Tax, wage and social debts -€13,667
down €13,667 (-59.0%), from €23,176 to €9,509
of which Taxes: -€8,022
- Trade debts -€9,134
down €9,134 (-69.1%), from €13,215 to €4,081
- Staff costs -€28,435
down €28,435 (-89.6%), from €31,750 to €3,315
- Gross operating margin +€20,133
up €20,133 (+12.3%), from €163,499 to €183,631
- Taxes +€18,484
up €18,484 (+46.7%), from €39,597 to €58,080
- Depreciation -€4,524
down €4,524 (-31.4%), from €14,405 to €9,881
- Financial income +€2,935
up €2,935 (+99.8%), from €2,941 to €5,876
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 | €605,342 | €678,500 | +€73,158 | +12.1% |
| Fixed assets | 21/28 | €164,746 | €154,865 | -€9,881 | -6.0% |
| Tangible fixed assets | 22/27 | €164,696 | €154,815 | -€9,881 | -6.0% |
| Land and buildings | 22 | €135,324 | €131,298 | -€4,027 | -3.0% |
| Plant, machinery and equipment | 23 | €9,936 | €9,028 | -€908 | -9.1% |
| Furniture and vehicles | 24 | €19,436 | €14,490 | -€4,946 | -25.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €440,596 | €523,635 | +€83,039 | +18.8% |
| Amounts receivable within one year | 40/41 | €12,572 | €13,280 | +€708 | +5.6% |
| Trade receivables | 40 | €12,572 | €10,079 | -€2,493 | -19.8% |
| Other amounts receivable | 41 | - | €3,201 | +€3,201 | |
| Cash at bank and in hand | 54/58 | €427,429 | €509,873 | +€82,445 | +19.3% |
| Deferred charges and accrued income | 490/1 | €596 | €482 | -€114 | -19.1% |
| Total equity and liabilities | 10/49 | €605,342 | €678,500 | +€73,158 | +12.1% |
| Equity | 10/15 | €548,814 | €664,911 | +€116,097 | +21.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €530,222 | €646,319 | +€116,097 | +21.9% |
| Distributable reserves | 133 | €530,222 | €646,319 | +€116,097 | +21.9% |
| Amounts payable | 17/49 | €56,528 | €13,589 | -€42,939 | -76.0% |
| Amounts payable after more than one year | 17 | €2,580 | - | -€2,580 | |
| Other amounts payable | 178/9 | €2,580 | - | -€2,580 | |
| Amounts payable within one year | 42/48 | €53,948 | €13,589 | -€40,359 | -74.8% |
| Trade debts | 44 | €13,215 | €4,081 | -€9,134 | -69.1% |
| Suppliers | 440/4 | €13,215 | €4,081 | -€9,134 | -69.1% |
| Taxes, remuneration and social security | 45 | €23,176 | €9,509 | -€13,667 | -59.0% |
| Taxes | 450/3 | €16,816 | €8,794 | -€8,022 | -47.7% |
| Remuneration and social security | 454/9 | €6,359 | €714 | -€5,645 | -88.8% |
| Other amounts payable | 47/48 | €17,557 | - | -€17,557 | |
| Remuneration, social security and pensions | 62 | €31,750 | €3,315 | -€28,435 | -89.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,405 | €9,881 | -€4,524 | -31.4% |
| Other operating charges | 640/8 | €2,225 | €1,816 | -€409 | -18.4% |
| Gross operating margin | 9900 | €163,499 | €183,631 | +€20,133 | +12.3% |
| Operating profit (loss) | 9901 | €115,119 | €168,620 | +€53,502 | +46.5% |
| Financial income | 75/76B | €2,941 | €5,876 | +€2,935 | +99.8% |
| Recurring financial income | 75 | €2,941 | €5,876 | +€2,935 | +99.8% |
| Financial charges | 65/66B | €300 | €319 | +€19 | +6.3% |
| Recurring financial charges | 65 | €300 | €319 | +€19 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €117,759 | €174,177 | +€56,418 | +47.9% |
| Income taxes | 67/77 | €39,597 | €58,080 | +€18,484 | +46.7% |
| Profit (loss) for the period | 9904 | €78,163 | €116,097 | +€37,934 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €78,163 | €116,097 | +€37,934 | +48.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.