LAMBRECHT - GOOSSENS: 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 - GOOSSENS
Largest movements
- Cash -€122,922
down €122,922 (-35.4%), from €347,461 to €224,539
mainly Current investments (-€100,730) and Tax, wage and social debts (-€16,740)
- Current investments +€100,730
up €100,730 (+81.1%), from €124,147 to €224,877
- Tangible fixed assets -€13,309
down €13,309 (-33.5%), from €39,785 to €26,476
of which Furniture and vehicles: -€10,938
- Tax, wage and social debts -€16,740
down €16,740 (-41.8%), from €40,092 to €23,352
- Profit (loss) carried forward -€11,552
new in 2025: -€11,552
- Other debts -€7,665
down €7,665 (-88.4%), from €8,670 to €1,005
- Gross operating margin -€120,916
down €120,916, from €112,397 to -€8,519
- Taxes -€46,193
down €46,193, from €40,991 to -€5,202
- Depreciation -€1,350
down €1,350 (-9.2%), from €14,659 to €13,309
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 | €517,801 | €481,593 | -€36,208 | -7.0% |
| Fixed assets | 21/28 | €42,462 | €29,153 | -€13,309 | -31.3% |
| Tangible fixed assets | 22/27 | €39,785 | €26,476 | -€13,309 | -33.5% |
| Land and buildings | 22 | €117 | - | -€117 | |
| Plant, machinery and equipment | 23 | €4,422 | €3,773 | -€649 | -14.7% |
| Furniture and vehicles | 24 | €29,871 | €18,933 | -€10,938 | -36.6% |
| Other tangible fixed assets | 26 | €5,376 | €3,770 | -€1,606 | -29.9% |
| Financial fixed assets | 28 | €2,677 | €2,677 | = | 0.0% |
| Current assets | 29/58 | €475,339 | €452,440 | -€22,899 | -4.8% |
| Amounts receivable within one year | 40/41 | €348 | €730 | +€382 | +110% |
| Other amounts receivable | 41 | €348 | €730 | +€382 | +110% |
| Current investments | 50/53 | €124,147 | €224,877 | +€100,730 | +81.1% |
| Cash at bank and in hand | 54/58 | €347,461 | €224,539 | -€122,922 | -35.4% |
| Deferred charges and accrued income | 490/1 | €3,383 | €2,294 | -€1,089 | -32.2% |
| Total equity and liabilities | 10/49 | €517,801 | €481,593 | -€36,208 | -7.0% |
| Equity | 10/15 | €464,104 | €452,553 | -€11,552 | -2.5% |
| Contributions | 10/11 | €153,600 | €153,600 | = | 0.0% |
| Contributions outside capital | 11 | €153,600 | - | -€153,600 | |
| Other | 1109/19 | €153,600 | - | -€153,600 | |
| Reserves | 13 | €310,504 | €310,504 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,597 | €16,597 | = | 0.0% |
| Distributable reserves | 133 | €292,048 | €292,048 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,552 | -€11,552 | |
| Amounts payable | 17/49 | €53,696 | €29,040 | -€24,656 | -45.9% |
| Amounts payable after more than one year | 17 | €4,400 | €4,400 | = | 0.0% |
| Other amounts payable | 178/9 | €4,400 | €4,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €49,031 | €24,640 | -€24,391 | -49.7% |
| Trade debts | 44 | €269 | €283 | +€14 | +5.2% |
| Suppliers | 440/4 | €269 | €283 | +€14 | +5.2% |
| Taxes, remuneration and social security | 45 | €40,092 | €23,352 | -€16,740 | -41.8% |
| Taxes | 450/3 | €40,092 | €23,352 | -€16,740 | -41.8% |
| Other amounts payable | 47/48 | €8,670 | €1,005 | -€7,665 | -88.4% |
| Accrued charges and deferred income | 492/3 | €265 | - | -€265 | |
| Non-recurring operating income | 76A | €67,541 | - | -€67,541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,659 | €13,309 | -€1,350 | -9.2% |
| Other operating charges | 640/8 | €724 | €1,036 | +€312 | +43.2% |
| Gross operating margin | 9900 | €112,397 | -€8,519 | -€120,916 | |
| Operating profit (loss) | 9901 | €97,015 | -€22,864 | -€119,878 | |
| Financial income | 75/76B | €5,366 | €6,328 | +€962 | +17.9% |
| Recurring financial income | 75 | €5,366 | €6,328 | +€962 | +17.9% |
| Financial charges | 65/66B | €47 | €218 | +€171 | +369% |
| Recurring financial charges | 65 | €47 | €218 | +€171 | +369% |
| Profit (loss) for the period before taxes | 9903 | €102,334 | -€16,754 | -€119,088 | |
| Income taxes | 67/77 | €40,991 | -€5,202 | -€46,193 | |
| Profit (loss) for the period | 9904 | €61,344 | -€11,552 | -€72,895 | |
| Transfer from tax-exempt reserves | 789 | €21,050 | - | -€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €82,394 | -€11,552 | -€93,945 |
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 25 October 2026 via checked.be.