LAMBRECHT - DE BEER: 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.
What changed
LAMBRECHT - DE BEER
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€20,777
2024 · €40,346-€19,569
Equity
€274,779
2024 · €254,001+€20,777
Cash
€226,521
2024 · €207,518+€19,003
Balance sheet total
€286,164
2024 · €270,647+€15,517
Largest movements
Assets
- Cash +€19,003
up €19,003 (+9.2%), from €207,518 to €226,521
mainly Net result for the year (+€20,777) and Depreciation (+€12,809)
- Tangible fixed assets -€9,660
down €9,660 (-16.5%), from €58,549 to €48,889
of which Furniture and vehicles: -€20,236
- Receivables within one year +€5,874
up €5,874 (+131%), from €4,480 to €10,354
of which Other amounts receivable: +€5,874
Equity and liabilities
- Reserves +€20,777
up €20,777 (+9.1%), from €229,196 to €249,973
of which Distributable reserves: +€20,777
- Short-term financial debts -€5,071
no longer reported in 2025 (was €5,071)
of which Other loans: -€5,071
Income statement
- Gross operating margin -€19,363
down €19,363 (-30.5%), from €63,431 to €44,068
- Depreciation +€7,149
up €7,149 (+126%), from €5,660 to €12,809
- Taxes -€6,415
down €6,415 (-40.7%), from €15,747 to €9,332
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.
Result 2024
€40,346
Gross operating margin
-€19,363
Staff costs
-€368
Depreciation
-€7,149
Other operating charges
+€566
Financial income
-€45
Financial charges
+€375
Taxes
+€6,415
Result 2025
€20,777
raises the resultlowers the result
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.
From operations
+€27,223
Investment
-€3,149
Financing
-€5,071
Cash 2024
€207,518
From operations (derived)
+€27,223
Net result for the year
+€20,777
Depreciation
+€12,809
Receivables within one year
-€5,874
Deferred charges and accrued income
-€300
Trade debts
+€903
Tax, wage and social debts
-€415
Other debts
-€677
Investment (derived)
-€3,149
Investment in fixed assets (net)
-€3,149
Financing
-€5,071
Short-term financial debts
-€5,071
Cash 2025
€226,521
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €270,647 | €286,164 | +€15,517 | +5.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €58,649 | €48,989 | -€9,660 | -16.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €58,549 | €48,889 | -€9,660 | -16.5% |
| Land and buildings | 22 | €0 | €6,120 | +€6,120 | |
| Plant, machinery and equipment | 23 | €4,550 | €9,006 | +€4,455 | +97.9% |
| Furniture and vehicles | 24 | €53,999 | €33,763 | -€20,236 | -37.5% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €211,998 | €237,175 | +€25,177 | +11.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €4,480 | €10,354 | +€5,874 | +131% |
| Trade receivables | 40 | €4,341 | €4,341 | = | 0.0% |
| Other amounts receivable | 41 | €139 | €6,013 | +€5,874 | +4,215% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €207,518 | €226,521 | +€19,003 | +9.2% |
| Deferred charges and accrued income | 490/1 | €0 | €300 | +€300 | |
| Total equity and liabilities | 10/49 | €270,647 | €286,164 | +€15,517 | +5.7% |
| Equity | 10/15 | €254,001 | €274,779 | +€20,777 | +8.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €229,196 | €249,973 | +€20,777 | +9.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Own shares acquired | 1312 | €0 | - | = | |
| Financial assistance | 1313 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €229,196 | €249,973 | +€20,777 | +9.1% |
| Profit (loss) carried forward | 14 | €22,805 | €22,805 | = | 0.0% |
| Investment grants | 15 | €0 | - | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Taxes | 161 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €16,646 | €11,385 | -€5,261 | -31.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Trade debts | 175 | €0 | - | = | |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €16,646 | €11,385 | -€5,261 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €5,071 | - | -€5,071 | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €5,071 | - | -€5,071 | |
| Trade debts | 44 | €0 | €903 | +€903 | |
| Suppliers | 440/4 | €0 | €903 | +€903 | |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €637 | €223 | -€415 | -65.1% |
| Taxes | 450/3 | €637 | €223 | -€415 | -65.1% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €10,938 | €10,260 | -€677 | -6.2% |
| Non-recurring operating income | 76A | €21,923 | €0 | -€21,923 | -100% |
| Remuneration, social security and pensions | 62 | - | €368 | +€368 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,660 | €12,809 | +€7,149 | +126% |
| Other operating charges | 640/8 | €1,540 | €974 | -€566 | -36.8% |
| Gross operating margin | 9900 | €63,431 | €44,068 | -€19,363 | -30.5% |
| Operating profit (loss) | 9901 | €56,230 | €29,917 | -€26,314 | -46.8% |
| Financial income | 75/76B | €1,196 | €1,151 | -€45 | -3.8% |
| Recurring financial income | 75 | €1,196 | €1,151 | -€45 | -3.8% |
| Financial charges | 65/66B | €1,334 | €958 | -€375 | -28.1% |
| Recurring financial charges | 65 | €1,334 | €958 | -€375 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €56,093 | €30,109 | -€25,984 | -46.3% |
| Income taxes | 67/77 | €15,747 | €9,332 | -€6,415 | -40.7% |
| Profit (loss) for the period | 9904 | €40,346 | €20,777 | -€19,569 | -48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,346 | €20,777 | -€19,569 | -48.5% |
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 13 October 2026 via checked.be.