LAMBRECHT J.: 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 J.
Largest movements
- Cash +€3,394
up €3,394 (+8.5%), from €39,943 to €43,337
mainly Net result for the year (+€12,748) and Depreciation (+€2,174)
- Receivables within one year +€1,831
up €1,831 (+22.4%), from €8,191 to €10,021
of which Trade receivables: +€1,660
- Profit (loss) carried forward +€12,748
up €12,748 (+31.2%), from -€40,839 to -€28,091
- Other debts -€8,185
down €8,185 (-22.3%), from €36,731 to €28,545
- Gross operating margin -€3,872
down €3,872 (-19.7%), from €19,692 to €15,820
- Other operating charges -€544
down €544 (-39.7%), from €1,370 to €826
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 | €78,136 | €82,757 | +€4,621 | +5.9% |
| Fixed assets | 21/28 | €26,117 | €25,513 | -€604 | -2.3% |
| Tangible fixed assets | 22/27 | €26,117 | €25,513 | -€604 | -2.3% |
| Land and buildings | 22 | €24,111 | €23,116 | -€995 | -4.1% |
| Plant, machinery and equipment | 23 | €1,690 | €995 | -€695 | -41.1% |
| Furniture and vehicles | 24 | €316 | €1,402 | +€1,086 | +344% |
| Current assets | 29/58 | €52,019 | €57,244 | +€5,225 | +10.0% |
| Amounts receivable within one year | 40/41 | €8,191 | €10,021 | +€1,831 | +22.4% |
| Trade receivables | 40 | €7,662 | €9,322 | +€1,660 | +21.7% |
| Other amounts receivable | 41 | €529 | €700 | +€171 | +32.4% |
| Current investments | 50/53 | €3,886 | €3,886 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,943 | €43,337 | +€3,394 | +8.5% |
| Total equity and liabilities | 10/49 | €78,136 | €82,757 | +€4,621 | +5.9% |
| Equity | 10/15 | €40,966 | €53,714 | +€12,748 | +31.1% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Uncalled capital | 101 | €0 | €0 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,839 | -€28,091 | +€12,748 | +31.2% |
| Amounts payable | 17/49 | €37,170 | €29,043 | -€8,127 | -21.9% |
| Amounts payable within one year | 42/48 | €36,783 | €28,643 | -€8,140 | -22.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €52 | €98 | +€46 | +88.3% |
| Suppliers | 440/4 | €52 | €98 | +€46 | +88.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €36,731 | €28,545 | -€8,185 | -22.3% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,209 | €2,174 | -€35 | -1.6% |
| Other operating charges | 640/8 | €1,370 | €826 | -€544 | -39.7% |
| Gross operating margin | 9900 | €19,692 | €15,820 | -€3,872 | -19.7% |
| Operating profit (loss) | 9901 | €16,113 | €12,820 | -€3,293 | -20.4% |
| Financial income | 75/76B | €94 | €218 | +€125 | +133% |
| Recurring financial income | 75 | €94 | €218 | +€125 | +133% |
| Financial charges | 65/66B | €332 | €290 | -€41 | -12.5% |
| Recurring financial charges | 65 | €332 | €290 | -€41 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €15,875 | €12,748 | -€3,127 | -19.7% |
| Profit (loss) for the period | 9904 | €15,875 | €12,748 | -€3,127 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,875 | €12,748 | -€3,127 | -19.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.